Designarch Infrastructure Pvt. Limited v. Deputy Commissioner Of Income Tax

$~56 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 13661/2024 & CM APPL. 57255/2024 DESIGNARCH INFRASTRUCTURE PVT. LIMITED .....Petitioner Through:

Mr Arvind Kumar and Ms Devina Shamra, Advocates.

versus DEPUTY COMMISSIONER OF INCOME TAX .....Respondent Through:

Mr Anurag Ojha, SSC, Ms Hemlata Rawat and Mr V K Saksena, JSCs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R

% 01.10.2024 1.

The petitioner has filed the present petition, inter alia, impugning an order dated 31.08.2024 (hereafter the impugned order) passed under Section 148A(d) of the Income Tax Act, 1961 (hereafter the Act) as well as the notice dated 31.08.2024 (hereafter the impugned notice) issued under Section 148 of the Act for the assessment year (hereafter the AY) 2017-18. 2.

It is the petitioner's case that the impugned notice is barred by limitation as the period for limitation is to be reckoned on the basis of the law as prevailing prior to the amendment brought in force in the year 2021. 3.

Concededly, this issue is covered by the earlier decision of the Coordinate Bench of this Court in Manju Somani v. Income Tax Officer 4.

Mr Ojha, the learned counsel appearing on behalf of the respondent submits that the Revenue is proposing to file the appeal before the Supreme The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/10/2024 at 14:49:39

Court against the decision in Manju Somani v. Income Tax Officer Ward70(1) & Ors (supra). 5.

However, notwithstanding the aforesaid, since the issue is covered by the earlier decision in Manju Somani v. Income Tax Officer Ward-70(1) & Ors (supra), the present petition is allowed. The impugned order and the impugned notice issued in respect of the AY 2017-18 are set aside. 6.

The petition is allowed in the aforesaid terms. Pending application also stands disposed of.

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 01, 2024 M Click here to check corrigendum, if any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/10/2024 at 14:49:39