Goldendays Creations Private Limited v. Income Tax Officer Ward 10 1 Delhi ANR & ANR.
$~54 *
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 16760/2024 CM APPL. 70937/2024 GOLDENDAYS CREATIONS PRIVATE LIMITED .....Petitioner Through:
Mr Mani Bhadra Jain, Mr Dipesh Sharma and Mr Sushant Singhal, Advocates.
versus INCOME TAX OFFICER WARD 10 1 DELHI & ANR.
.....Respondents Through:
Mr Shlok Chandra, SSC, Ms Madhavi Shukla and Ms Naincy Jain, JSCs for the Revenue.
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
O R D E R
% 05.12.2024 1.
Issue notice. The learned counsel for the respondents accepts notice. 2.
The petitioner has filed the present petition, inter alia, impugning the notice dated 29.08.2024 issued under Section 148 (hereafter the impugned notice) of the Income Tax Act, 1961 (hereafter the Act) seeking to reopen the assessment in respect of the assessment year (AY) 2015-16. 3.
The petitioner's case is that the impugned notice has been issued beyond the period of the limitation.
4.
Concededly, the issue involved in the present case is covered by the earlier decision of this court in Dinesh Jindal v. Assistant Commissioner of DHC:4554-DB as well as the decision in the case of The Pr. Commissioner 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 13:02:39
2024:DHC: 2629-DB and KAD Housing Private Limited v. Deputy 2024:DHC:8214-DB.
5.
In terms of the aforesaid 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 has been issued.
6.
The learned counsel appearing for the Revenue concurs with the aforesaid proposition.
7.
In view of the above, the present petition is allowed. The impugned notice is set aside as being barred by limitation. 8.
The petition is disposed of in the aforesaid terms. Pending applications also stand disposed of.
ACTING CHIEF JUSTICE TUSHAR RAO GEDELA, J DECEMBER 05, 2024 M 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 13:02:39