Gul Properties Pvt Ltd v. Assistant Commissioner Of Income Tax Osd Range 10 Delhi & ORS.

$~76 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 13839/2024 & CM No.57960/2024 GUL PROPERTIES PVT LTD .....Petitioner Through:

Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya, Mr. Divyansh Dubey & Mr. Govind Gupta, Advs.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX OSD RANGE 10 DELHI & ORS.

.....Respondents Through:

Mr. Siddhartha Sinha, Ms. Dacchita Shahi, Ms. Anuja Pethia, Mr. Nring Chamwibo Zelian & Ms. Anu Priya Nisha Minz, Advs.

CORAM:

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

O R D E R

% 01.10.2024 CM No.57961/2024 (for exemption) 1.

Exemption is allowed, subject to all just exceptions. 2.

The application is disposed of.

W.P.(C) 13839/2024 3.

The petitioner has filed the present petition, inter alia, impugning a notice dated 24.08.2024 issued under Section 148A(b) of the Income Tax Act, 1961 (hereafter the Act) in respect of the Assessment Year 2014-15. The petitioner also impugns the order dated 31.08.2024 under Section 148A(d) of the Act as well as a notice dated 31.08.2024 under Section 148 of the Act. 4.

It is the petitioner's contention that the said notices were issued beyond the period of limitation and therefore, the assessment qua the Assessment Year 2014-15 cannot now be reopened.

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 14:49:38

5.

Concededly, the issue involved in the present petition is covered by the decision of the Coordinate Bench of this Court in Manju Somani v. Income 6.

In view of the above, the impugned notices dated 24.08.2024 and 31.08.2024 issued under Section 148A(b) and Section 148 of the Act are set aside. The impugned order dated 31.08.2024 under Section 148A(d) of the Act is also set aside.

7.

The petition is allowed in the aforesaid terms. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 01, 2024 'gsr'

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 14:49:38