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

Judgment text excerpt

$~18 * 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 Signature Not Verified Digitally Signed By:MADHU SARDANA W.P.(C) 1662/2025 Page 1 of 6 Signing Date:18.02.2025 17:52:07 initiation of reassessment proceedings vide notice dated 31.08.2024 issued under section 148 of the Act for assessment year 2018-19; c) grant ad-interim stay of the reassessment proceedings undertaken by Respondent No.1 under section 148 read with section 148A pursuant to the notice dated 31.08.2024 issued under section 148 of the Act for the assessment year 2018-19 pending final disposal of the present writ petition; and d) Such other order or orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.” 2. We have heard the learned counsel for the parties. 3. The impugned sho