SUPERSHINE LAUNDRY SYSTEMS PRIVATE LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX & ORS.

Judgment text excerpt

$~3 & 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.04.2025 + W.P.(C) 4773/2025, CM APPL. 21987/2025 & CM APPL. 21989/2025 + W.P.(C) 4789/2025, CM APPL. 22031/2025 & CM APPL. 22033/2025 SUPERSHINE LAUNDRY SYSTEMS PRIVATE LIMITED .....Petitioner Through: Mr. Gagan Kumar, Ms. Puja Jakhar, Mr. Gagandeep, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Shlok Chandra, Sr. Standing Counsel with Ms. Naincy Jain, JSC; Ms. Madhavi Shukla, JSC and Mr. Ujjwal Jain, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (Oral) 1. The Petitioner has filed the present petition, inter alia, impugning an order dated 20.03.2025 [impugned order] passed under Section 147 of the Income Tax Act, 1961 [the Act]. The Petitioner assails the impugned order on several grounds including that the notice issued under Section 148 of the Act, whereby the reassessment proceedings were initiated, is without jurisdiction. This contention is premised on the ground that the procedure Signature Not Verified W.P.(C) 4773/2025 & W.P.(C)4789/2025 Page 1 of 4 Signed By:NEELAM SHARMA Signing Date:05.05.2025 15:45:23 under Section 148A was not followed; the proper sanction was not obtained under Section 151 of the Act; and, that the Assessing Officer [AO] had no territorial jurisdiction to issue a notice under Section 148 of the Act or to conduct the reassessment proceedings. 2. Additionally, the Petitioner also seeks to challenge the additions made in terms of the impugned reassessment order on merits. The present petitions were listed before this court on 16.04.2025 and this court had passed the following order: “W.P.(C) 4773/2025 & CMAPPL. 21987/2025(Stay) CM APPL. 21989/2025(Addl.documents) W.P.(C) 4789