VIVO MOBILE INDIA PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 1662/2025 & CM APPLN. Nos.8125-26/2025 VIVO MOBILE INDIA PRIVATE LIMITED ...Petitioner Through: Mr. Ajay Vohra, Sr. Advocate alongwith Mr. Aditya Vohra and Mr. Shashvat Damija, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. ...Respondents Through: Mr. Shlok Chandra, sr. SC alongwith Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs for Revenue. Date of Decision: 14th February, 2025 CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA JUDGMENT TUSHAR RAO GEDELA, J : (ORAL) 1. Present writ petition has been filed, inter alia, seeking the following prayers:- “a) writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing the notice dated 09.08.2024 issued under section 148A(b) of the Act for assessment year 2018-19;. b) writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing the order dated 31.08.2024 passed by Respondent No.1 under section 148A(d) and the consequent 2. We have heard the learned counsel for the parties. 3. The impugned show cause notice dated 09.08.2024 (hereafter referred to as “impugned notice”) w