Jhs Svendgaard Laboratories Limited v. Assistant Commissioner Of Income-Tax, Central Circle-31, Delhi

$~81 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 14601/2024 JHS SVENDGAARD LABORATORIES LIMITED .....Petitioner Through:

Mr Shubham Gupta, Advocate.

versus ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-31, DELHI .....Respondent Through:

Mr Siddhartha Sinha, Senior Standing Counsel.

CORAM:

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

O R D E R

% 18.10.2024 CM APPL. 61329/2024(Exemption) 1.

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

The application stands disposed of.

W.P.(C) 14601/2024 and CM APPL. 61328/2024 3.

The petitioner has filed the present petition, inter alia, impugning a notice dated 31.08.2024 (hereafter the impugned notice) passed under Section 148 of the Income Tax Act, 1961 (hereafter the Act) for initiation of the re-assessment proceedings in respect of the assessment year (AY) 201718. 4.

It is the petitioner's case that the impugned notice has been issued beyond the prescribed period.

5.

Concededly, the said issue is covered in favour of the assessee by the decision of this Court in Manju Somani v. Income Tax Officer Ward-70(1) 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 08:35:04

6.

The petition is, accordingly, allowed and the impugned notice is set aside.

7.

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

VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 18, 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 08:35:04