Delhi High Court – Orders
Harsimrat Investments Pvt. Limited vs Income Tax Officer, Ward 11(1) Delhi & … on 17 December, 2024
Author: Vibhu Bakhru
Bench: Tushar Rao Gedela, Vibhu Bakhru
$~87
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14752/2024 & CM APPL. 61954/2024
HARSIMRAT INVESTMENTS PVT. LIMITED .....Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa
Maity, Advocates
versus
INCOME TAX OFFICER, WARD 11(1) DELHI & ANR
.....Respondent
Through: Mr. Siddhartha Sinha, SSC, Ms.
Anuja Pethia, JSC, Ms. Anu Priya
Nisha Minz and Mr. Srikant Singh,
Advocates
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
ORDER
% 17.12.2024
1. The petitioner has filed the present petition inter alia praying as
under:-
“a) That this Hon’ble High Court be pleased to quash the
impugned notice dated 08.08.2024 issued U/s 148A(b), the
order dated 30.08.2024 passed U/s 148A(d) for the A.Y. 2018-
19 and the consequential notice dated 30.08.2024 issued U/s
148 of the Income Tax Act, 1961 against the Petitioner for the
A.Y. 2018-19;
b) That this Hon’ble High Court be pleased to pass a writ of
and/or order and/or direction in the nature of prohibition
commanding Respondents to forebear from giving effect to
and/or taking any step whatsoever pursuant to and/or in
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 23/12/2024 at 21:32:26
furtherance of the said purported notice under section 148 of
the Income Tax Act 1961 and/or in any proceedings initiated
thereunder for the A.Y 2018-19;”
2. Learned counsel for the parties state that the controversy involved in
the present petition is identical to the one involved in W.P.(C) 13528/2024
captioned MPS Exim Private Ltd. vs. Income Tax Officer, Ward 17(1) Delhi
& Anr., which has been disposed of by a separate order remanding the
matter to the AO for considering afresh. The learned counsel for the parties
submit that a similar order be passed in this petition as well. They submit
that the order dated 30.08.2024 passed under Section 148A(d) of the Income
Tax Act, 1961 (hereafter the Act) in respect of assessment year (AY) 2018-
19 be set aside and the matter be remanded to the Assessing Officer (AO) to
consider afresh.
3. In view of the above, the impugned order dated 30.08.2024 passed
under Section 148A(d) of the Act, is set aside and the matter is remanded to
the AO to be considered afresh, in the light of the averments made in the
present petition as well as in the light of the orders passed in the case of M/s
Dhiru Builders and Promoters Pvt. Ltd.
4. The petition is disposed of in the aforesaid terms. Pending application
is also disposed of.
VIBHU BAKHRU, ACJ
TUSHAR RAO GEDELA, J
DECEMBER 17, 2024
Aj
Click here to check corrigendum, if anyThis is a digitally signed order.
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 23/12/2024 at 21:32:26