Munters India Humidity Control Private Limited v. Assessment Unit National Faceless Assessment Centre And ORS.

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17667/2024 CM APPL. 75210/2024 MUNTERS INDIA HUMIDITY CONTROL PRIVATE LIMITED .....Petitioner Through:

Ms. Ananya Kapoor and Ms. Soumya Singh, Advs.

versus ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE AND ORS.

.....Respondents Through:

Mr. Abhishek Maratha, SSC and Mr.

Apoorv Agarwal, JSC

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 21.01.2026 1.

Learned counsel for the petitioner submits that the issue involved in the present writ petition is covered by the judgment of this Court in the case of Commissioner of Income Tax International Taxation-2, New Delhi v. Hyundai Rotem Company, NC: 2025:DHC:9430-DB, ITA 304/2025. 2.

Mr. Apoorv Agarwal, learned counsel for the respondent is not in a position to dispute the above position of facts and law. 3.

The impugned assessment order dated 03.10.2024 passed under Section 143(3) read with Section 144C(13) and 144B of the Income Tax Act 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 23/01/2026 at 12:34:16

of 1961, in the present writ petition is, therefore, quashed. 4.

The writ petition is allowed.

DINESH MEHTA, J VINOD KUMAR, J JANUARY 21, 2026/ss 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 23/01/2026 at 12:34:16