Swadeshi Tubes Ltd vs Assistant Commissioner Of Income Tax, … on 30 July, 2025

Delhi High Court

Swadeshi Tubes Ltd vs Assistant Commissioner Of Income Tax, … on 30 July, 2025

Author: V. Kameswar Rao

Bench: V. Kameswar Rao

                          $~20
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          %                                                  Date of Decision : 30.07.2025

                          +     W.P.(C) 2214/2023

                                SWADESHI TUBES LTD.                                                .....Petitioner
                                            Through:                 Dr. Kapil Goel, Adv.

                                                      versus

                                ASSISTANT COMMISSIONER OF INCOME TAX,
                                CIRCLE 22(2), NEW DELHI

                                                                                                 .....Respondent
                                                      Through:       Mr. Puneet Rai, SSC.
                                CORAM:
                                HON'BLE MR. JUSTICE V. KAMESWAR RAO
                                HON'BLE MR. JUSTICE VINOD KUMAR


                          V. KAMESWAR RAO, J. (ORAL)

1. This petition relates to the Assessment Year (AY) 2014-15 and has
been filed with the following prayers:

” a. Issue of a writ of certiorari, mandamus, prohibition or any other writ
and/or order and or directions quashing the impugned foundational notice
issued u/s 148 (unamended law) dated 29.06.2021 is illegal and unlawful ,
being jurisdictionally flawed being based on invalid foundational reasons
;

b. Issue of a writ of certiorari, mandamus, prohibition or any other writ
and/or order and or directions quashing the impugned subsequent notice
issued u/s 148A(b) dated 26.05.2022 sans jurisdictional pre requisite of
expl 1 to sec 148 being fulfilled in extant case/sec 149(1)(b) of 1961 Act
(amended law);

c. Issue of a writ of certiorari, mandamus, prohibition or any other writ
and/or order and or directions quashing the impugned subsequent notice

Signature Not Verified
Signed By:AWANISH W.P. (C) 2214/2023 Page 1 of 3
CHANDRA MISHRA
Signing Date:11.08.2025
17:21:52
issued u/s 148A(b) dated 26.05.2022 being based on vague and
irrelevant/extraneous basis sans any valid tangible material;
d. Issue of a writ of certiorari, mandamus, prohibition or any other writ
and/or order and or directions quashing the impugned order passed u/s
148A(d) and consequential notice dated 27.07.2022 being illegal,
unlawful, arbitrary, time barred us 149(1), without authority of law and
lacking.

e. Issue of a writ of certiorari, mandamus, prohibition or any other writ
and/or order and or directions quashing the impugned order passed u/s
148A(d) and consequential notice dated 27.07.2022 being ultra vires to
sec 151A and CBDT notification dated 29 march 2022 and time barred
u/s 149(1);

f. Issue of a writ of certiorari, mandamus, prohibition or any other writ
and/or order and or directions quashing the impugned order passed u/s
148A(d) and consequential notice dated 27.07.2022 which is ultravires
and time barred, contrary to the 1961 Act and it is against the tests
specified under article of 14 of constitution of India; passed in violation of
principle of natural justice(by denying oral hearing and requested cross
examination and not considering the detailed supporting documents
submitted u/s 148A reply )
g. Issue a writ in the nature of mandamus or an order prohibiting the
operation of the proceedings as deemed fit and proper in the facts and
circumstances of the present case as initiated by the respondent u/s148 of
the 1961 Act;.. ”

2. Learned counsel for the petitioner would submit, in view of the settled
position of law by the Hon’ble Supreme Court in the case of Union of India
v. Rajeev Bansal (2024)469 ITR 46 (SC), by this Court in the case of Ram
Balram Buildhome Pvt. Ltd. v. Income Tax Officer and Anr
2025:DHC:547-DB and also of the Hon’ble High Court of Madhya Pradesh
in the case of Sandeep Singh Saluja v. Income Tax Department and
Others 2025:MPHC-IND:19495 and also in view of the factual position
which emerges in the petition, the impugned notice dated 29.06.2021(u/s

148), subsequent notice(s) dated 26.05.2022(u/s 148A(b)), order dated
27.07.2022 (u/s 148A(d)), and consequential notice dated 27.07.2022 are
liable to be set aside.

Signature Not Verified
Signed By:AWANISH W.P. (C) 2214/2023 Page 2 of 3
CHANDRA MISHRA
Signing Date:11.08.2025
17:21:52

3. The submission of the learned counsel for the Revenue is that the
appropriate shall be that the matter be sent back to the Assessing Officer to
enable him to apply his mind on the facts which arises for consideration in
this petition and keeping in view the position of law pass appropriate orders.

4. In fact our attention has been drawn to the order passed by the
Hon’ble Supreme Court in the case of Deputy Commissioner of Income
Tax v. Reliance Industries Limited : SLP(C) Diary No. 56889/2024 decided
on 24.02.2025 wherein a similar procedure has been adopted/directed.

5. If that be so, the petition is disposed of directing the petitioner to
submit the chart as has been filed by the petitioner in this writ petition
before the Court today, before the Assessing Officer on the date and time
fixed by the Assessing Officer, to be communicated to the petitioner herein.

6. The Assessing Officer shall give a hearing to the petitioner and
thereafter pass appropriate orders within four weeks as an outer limit.

7. The petition along with pending application(s), if any, is disposed of.

V. KAMESWAR RAO, J

VINOD KUMAR, J
JULY 30, 2025
tg

Signature Not Verified
Signed By:AWANISH W.P. (C) 2214/2023 Page 3 of 3
CHANDRA MISHRA
Signing Date:11.08.2025
17:21:52