Prithveelink Buildwell Pvt Ltd v. Assistant Commissioner Of Income Tax Central Circle 25, Dlehi And ORS.

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16680/2024 CM APPL. 70591/2024 PRITHVEELINK BUILDWELL PVT LTD .....Petitioner Through:

Mr. Somil Agarwal, Advocate versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 25, DLEHI AND ORS .....Respondent Through:

CORAM:

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

O R D E R

% 05.12.2024 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 contention is that the notice is issued beyond the period of limitation. 2.

Concededly, the issue is covered in favour of the petitioner by the earlier decisions of this Court in Dinesh Jindal v. Assistant Commissioner 2024:DHC:4554-DB, The Pr. Commissioner of Income Tax - Central-1 vs. KAD Housing Private Limited vs. Deputy Commissioner of Income Tax 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 13:04:08

3.

In view of the above, the present petition is allowed and the impugned notice is set aside.

ACTING CHIEF JUSTICE TUSHAR RAO GEDELA, J DECEMBER 05, 2024 Aj 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 13:04:08