SURYA MANUFACTURING PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

Judgment text excerpt

$~103 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 24.04.2025 + W.P.(C) 6269/2024 & CM APPL. 26096/2024 SURYA MANUFACTURING PRIVATE LIMITED .....Petitioner Through: Mr. Palash S. Singhai, Mr. Ajay Sharma, Mr. Harshal Sareen, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. .....Respondent Through: Mr. Sunil Agarwal, Sr. St. Counsel, Mr. Shivansh B. Pandya, Ms. Priya Sarkar, Mr. Viplav Acharya, Mr. Utkarsh Tiwari, Advocates. 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, praying as under:- “a. issue a writ of Certiorari or any other appropriate writ/direction/order thereby quashing/setting aside the order dated 10.04.2024 passed under Section 148 A (d) of the Income Tax Act, 1961 by the Respondent against the Petitioner; b. issue a writ of Prohibition or any other appropriate writ/order (s)/direction (s) to restrain and prohibit Respondent from re-opening such claims against the Petitioner/Assessee which arise out of pre-CIRP liabilities/obligations of the Petitioner/Assessee, as the same Signature Not Verified Signed By:AWANISH W.P.(C) 6269/2024 Page 1 of 3 CHANDRA MISHRA Signing Date:01.05.2025 17:54:29 stood settled, waived and extinguished upon the approval of resolution plan by the Ld. NCLT vide its order dated 28.07.2021 u/s 30 of Insolvency and Bankruptcy Code, 2016; c. quash any consequent assessment order that may be passed by Respondent under Section 143 of Income Tax Act, 1961 against the Petitioner; d. Pass any other such order as this Hon’ble Court may deem fit in the facts and circumstances of the present case.” 2. The Petitioner impugns an order dated 10.04.2024 passed under Section 148A(d) of the Income Tax Act, 196