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

Court: Delhi High Court
Date: 2025-04-28
Citation: W.P.(C)-4773/2025 2025:DHC:3149-DB
Petitioner: SUPERSHINE LAUNDRY SYSTEMS PRIVATE LIMITED
Respondent: DEPUTY COMMISSIONER OF INCOME TAX & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/68728042025CW47732025_155447.pdf)

## 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 2. Additionally, the Petitioner also seeks to challenge the additions made in terms of the impugned reassessment order on merits. The pr

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