DOLF LEASING LTD vs ACIT CIRCLE 7 1 DELHI AND ORS.

Judgment text excerpt

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 01.12.2025 + W.P.(C) 18241/2025, CM APPL. 75414/2025 DOLF LEASING LTD .....Petitioner Through: Mr. R. Somnathanam, Mr. Rishabh and Mr. Deepak, Advs. versus ACIT CIRCLE 7 1 DELHI AND ORS. .....Respondents Through: Mr. Indruj Rai, SSC, Ms. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MS. JUSTICE MINI PUSHKARNA V. KAMESWAR RAO , J. (ORAL) 1. This petition has been filed by the petitioner with the following prayers:- “A) To issue writ of certiorari or other appropriate writ, order or direction to quash the illegal notice u/s. 148 dt. 30.7.2022 and illegal order u/s. 148A(d) dt. 30.7.2022 (Annexures No. 5 & 6) and declare the same as barred by limitation, without jurisdiction and unauthorized by law. B) To issue writ of certiorari or other appropriate writ to quash the illegal order of reassessment dt. 27.05.2023 u/s 147 read with 144B by NFAC and declare the same as void ab initio and non-est in law and Signature Not Verified Signed By:PRADEEP W.P. (C) 18241/2025 Page 1 of 3 SHARMA Signing Date:03.12.2025 18:20:09 consequently quash the illegal demands of income-tax and interest raised thereunder by the respondent. C) To quash the illegal notice for rectification dt. 14.11.2025 u/s. 154 and declare the same as unsustainable and unauthorized by law. D) To quash the illegal notice for revision u/s. 263 dt. 18.11.2025 as wholly without jurisdiction and impermissible in law. E) To stay the proceedings before the respondents pursuant to the above notices and orders which are impugned in this petition. F) To summon the records of lower authorities. G) To grant early out of turn hearing to the petitioner. H) To award costs.” 2. The submission of learned counsel fo