Hotel Hans Private Limited v. Assistant Commissioner Of Income Tax, Circle 10 (1), Delhi

$~92 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 14122/2024 HOTEL HANS PRIVATE LIMITED .....Petitioner Through:

Mr Salil Kapoor, Mr Sumit Lal Chandani, Ms Ananya Kapoor and Mr Utkarsh Kumar, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10 (1), DELHI .....Respondent Through:

Counsel (appearance not given).

CORAM:

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

O R D E R

% 07.10.2024 CM APPL. 59173/2024(Exemption) 1.

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

The application stands disposed of.

W.P.(C) 14122/2024 and CM APPL. 59172/2024 3.

The petitioner has filed the present petition impugning an order dated 31.08.2024 (hereafter the impugned order) passed under Section 148A(b) of the Income Tax Act, 1961 and the consequent notice (hereafter the impugned notice) issued under Section 148 of the Act on the same date in respect of the assessment year 2015-16. It is the petitioner's case that the impugned order and the impugned notice are barred by limitation. 4.

Concededly, the aforesaid issue is covered by the decision of this 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 03/07/2025 at 09:08:45

Court in Manju Somani v. Income Tax Officer Ward-70(1) & Ors.: 2024:DHC:5411-DB 5.

Accordingly, the petition is allowed. The impugned order and the impugned notice are set aside.

6.

The application is also disposed of.

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 07, 2024 RK 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 03/07/2025 at 09:08:45