GE GRID (SWITZERLAND) GMBH vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

$~31 to 35 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 24 February, 2025 W.P.(C) 1294/2022 GE GRID (SWITZERLAND) GMBH .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra and Mr. Shashvat Dhamija, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC and Ms. Aditi Sabharwa, Adv. 32 W.P.(C) 1625/2022 GE GRID (SWITZERLAND) GMBH .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra and Mr. Shashvat Dhamija, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR. ....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC and Ms. Aditi Sabharwa, Adv. 33 W.P.(C) 1738/2022 GE GRID (SWITZERLAND) GMBH .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra and Mr. Shashvat Dhamija, Advs. versus 1. This batch of writ petitions impugn the reassessment action initiated by the respondents in the purported exercise of powers conferred by Section 148 of the Income Tax Act, 19611 in respect of Assessment Years2 2013–14 to 2017–18. The challenge in the individual writ petitions and the AYs to which they