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

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 2. The Petitioner impugns an order dated 10.04.2024 passed under Se