AKC RETAILERS PRIVATE LIMITED vs INCOME TAX OFFICER & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 10.12.2025 W.P.(C) 1606/2023 CM APPL. 6101/2023 AKC RETAILERS PRIVATE LIMITED .....Petitioner Through: Ms. Kavita Jha, Sr. Adv. with Mr. Himanshu Aggarwal, Adv. versus INCOME TAX OFFICER & ANR. .....Respondents Through: Mr. Debesh Panda, SSC, Ms. Zehra Khan, JSC, Mr. Vikramaditya Singh, JSC and Ms. Ravicha Sharma, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MR. JUSTICE SAURABH BANERJEE V. KAMESWAR RAO , J. (ORAL) 1. This petition has been filed with the following prayers:- “(I) writ of certiorari or writ, order or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India, quashing notice dated 27.05.2022 issued under section 148A(b) of the Income Tax Act, 1961 („the Act‟); (II) writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing of the impugned order dated 22.07.2022 passed by Respondent No.1 under section 148A(d) of the Act, and the consequent initiation of reassessment proceedings for AY 2013-14, and all proceedings/ actions consequent thereto” 2. The submission of learned cou