R.C. JEWELLERS PVT.LTD. vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 32, DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 29.04.2024 W.P.(C) 4622/2021 R.C. JEWELLERS PVT.LTD. .....Petitioner Through: Mr Salil Kapoor, Mr Sumit Lalchandani, Ms Ananya Kapoor and Mr Tarun Chanana, Advocates. Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 32, DELHI .....Respondent Through: Mr Abhishek Maratha, senior standing counsel with Mr Apoorv Agarwal, Mr Parth Samwal, Ms Nipur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Mr Himanshu Guar and Ms Muskaan Goel, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning the separate notices dated 26.12.2019 [impugned notices] issued under Section 153C of the Income Tax Act, 1961 [the Act] in respect of Assessment Years [AYs] 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, and 2017-18. The petitioner also impugns an order dated 17.03.2021 [impugned order] passed by the Assessing Officer [AO] disposing of the petitioner’s objections and prays that the respondent be restrained from proceeding further pursuant to the aforesaid impugned notices. W.P.(C) 4622/2021 2. The petitioner seeks to impu