Rajesh Projects (India) Pvt Ltd v. Asstt. Commissioner Of Income Tax Circle 19 (1) New Delhi And ANR.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 15976/2024 and CM APPL. 67117/2024 RAJESH PROJECTS (INDIA) PVT LTD .....Petitioner Through:

Mr Salil Aggarwal, Sr. Advocate with Mr Madhur Aggarwal, Advocate.

versus ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 19 (1) NEW DELHI AND ANR.

.....Respondents Through:

Mr Ruchir Bhatia with Mr Anant Mann and Mr Abhishek Anand, Advocates.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R

% 10.12.2024 1.

The petitioner has filed the present petition impugning a notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act) in respect of assessment year (AY) 2015-16. It is the petitioner's case that the said notice is barred by limitation. 2.

The present petition was listed on 05.12.2024 and the order passed on the said date is set out below:

"1. The petitioner has filed the present petition impugning a notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act) in respect of assessment year (AY) 2015-16. The petitioner claims that the said notice is beyond the period of limitation and therefore is liable to be set aside.

2. Prima facie, the issue is covered in favour of the petitioner by the decisions of this Court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & 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 20:32:10

Commissioner of Income Tax - Central-1 vs. Ojjas Medicare Housing Private Limited vs. Deputy Commissioner of Income 3.

Learned counsel appearing for the Revenue states that he has examined the petitioner's challenge and the impugned notice is barred by limitation.

He submits that the said issue is covered in favour of the petitioner by the decisions of this court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others, Neutral Citation No. 2024:DHC:4554-DB and KAD Housing Private Limited vs. Deputy Commissioner of Income Tax Central Delhi, Neutral Citation No.

2024:DHC:8214-DB.

4.

In view of the above, the present petition is allowed. The impugned notice issued under Section 148 of the Act is set aside. 5.

Pending application shall also stand disposed of. ACTING CHIEF JUSTICE TUSHAR RAO GEDELA, J DECEMBER 10, 2024/tr 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 20:32:10