Dwarkesh Alloys Pvt Ltd v. Union Of India Income Tax Department & ANR.

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17345/2024 & CM APPL. 73876/2024 DWARKESH ALLOYS PVT LTD .....Petitioner Through:

Ms. Jyoti, Proxy Counsel for Mr.

Madhur Aggarwal.

versus UNION OF INDIA INCOME TAX DEPARTMENT & ANR.

.....Respondents Through:

Mr. Indruj Singh Rai, Senior Standing Counsel with Mr. Sanjeev Menon, Mr. Rahul Singh and Mr. Anmol Jagga, Advocates.

CORAM:

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

O R D E R

% 17.12.2024 CM APPL. 73875/2024 1.

Exemption allowed subject to all just exceptions. 2.

The application stands disposed of.

W.P.(C) 17345/2024 & CM APPL. 73876/2024 3.

The petitioner has filed the present petition impugning a notice dated 23.04.2024 issued under Section 148 of the Income Tax Act, 1961. The learned counsel for the petitioner contends that the said notice has been issued without jurisdiction as the reassessment was required to be conducted under the Faceless Scheme.

4.

He submits that in terms of the notification dated 29.03.2022 issued 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 24/12/2024 at 12:03:06

by CBDT, the reassessment proceedings are required to be proceeded by Faceless Assessing Officer (hereafter the FAO). 5.

This issue is covered against the petitioner by a recent decision of this Court in T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3); 6.

The petition is accordingly dismissed.

7.

Pending application also stands disposed of.

VIBHU BAKHRU, ACJ TUSHAR RAO GEDELA, J DECEMBER 17, 2024 yrj 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 24/12/2024 at 12:03:06