Subhash Chander Chachra v. Assistant Commissioner Of Income Tax Circle 22(2) Delhi ORS

$~99 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14158/2024 SUBHASH CHANDER CHACHRA .....Petitioner Through:

Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Dushyant Agrawal and Ms. Sonali Maurya, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2) DELHI ORS .....Respondents Through:

CORAM:

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

O R D E R

% 07.10.2024 CM APPL. 59263/2024 1.

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

The application stands disposed of.

W.P.(C) 14158/2024 & CM APPL. 59262/2024 3.

Issue notice.

4.

The learned counsel appearing for the respondents accepts notice. 5.

The petitioner impugns a notice dated 16.08.2024, issued under Section 148A(b) of the Income Tax Act, 1961 (hereafter the Act) as well as the order dated 29.08.2024 (hereafter the impugned order)passed under Section 148A(d) of the Act. The petitioner also assails the notice dated 29.08.2024 (hereafter the impugned notice) issued under Section 148 of the Act for the assessment year 2015-2016.

6.

It is the case of the petitioner that the impugned notice and the 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 16/10/2024 at 11:58:32

impugned order were passed beyond the period of limitation, as prescribed for initiating re-assessment proceedings.

7.

Undisputedly, the issue involved in the present case is covered by the decision of this Court in Manju Somani v. Income Tax Officer Ward-70(1) 8.

In view of the above, the impugned order and the impugned notice are set aside on the ground being barred by limitation. 9.

The petition is allowed in the aforesaid terms. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 07, 2024 'A'

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 16/10/2024 at 11:58:32