Ravi Steel And Renewables Pvt Ltd v. Assistant Commissioner Of Income Tax Central Circle 15 Delhi ORS

$~On mentioning *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 14380/2024 RAVI STEEL AND RENEWABLES PVT LTD .....Petitioner Through:

Dr Rakesh Gupta, Mr Somil Agarwal, Mr Dushyant Agarwal, Ms Sonali Maurya, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 15 NEW DELHI AND ORS .....Respondents Through:

Mr. Debesh Panda, SSC Ms.Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms.Anauntta Shankar, Ms.Yashika Gupta, Advocates.

CORAM:

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

O R D E R

% 03.12.2024 1.

The present petition is taken up on oral mentioning of the learned counsel appearing for the parties. The same was disposed of by an order dated 14.10.2024.

2.

The learned counsel appearing for the petitioner states that a typographical error has crept in paragraph 10 of the order dated 14.10.2024. The learned counsel appearing for the respondents concurs to the same. We have also perused the order dated 14.10.2024. There is indeed a typographical error in paragraph 10 of the order dated 14.10.2024. The same is accordingly rectified to read as under: 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 09/12/2024 at 13:01:12

"10.

Concededly, said issue is covered by the earlier decisions of this Court in Dinesh Jindal v. Assistant Commissioner of Income Tax & Ors.:

SCC OnLine Del and Principal Commissioner of Income Tax- Central-1 v. Ojjus Medicare Pvt. Ltd.: 2024 SCC OnLine Del 2439. In terms of the said decisions, the period of ten years is required to be reckoned from the end of the assessment year, which is relevant to the previous year in which the notice under Section 148 of the Act is issued. In the present case, there is no cavil that the AY 2015-16 falls beyond the period of ten years from the date of the issuance of the impugned notice." 3.

No further orders are required to be passed.

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J DECEMBER 03, 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 09/12/2024 at 13:01:12