ABHINAV JINDAL vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52 1

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 15.01.2025 W.P.(C) 7405/2024 & CM APPL. 30922/2024 ABHINAV JINDAL .....Petitioner Through: Dr Kapil Goel, Mr. Sandeep Goel, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52 1 .....Respondent Through: Mr. Sanjay Kumar, SSC, Ms. Monica Benjamin, JSC, Ms. Easha Kadian, JSC. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA VIBHU BAKHRU, ACJ. 1. The petitioner has filed the present petition, inter alia, impugning a notice dated 31.03.2024 issued by respondent no.1/ Assessing Officer (hereafter the AO) under Section 148A(b) of the Income Tax Act, 1961 (hereafter the Act); the order dated 23.04.2024 passed under Section 148A(d) of the Act; notice dated 24.04.2024 issued under Section 148 of the Act in respect of the assessment year (AY) 2016-17. 2. It is the petitioner’s case that the impugned notice dated 24.04.2024 issued under Section 148 of the Act has been passed beyond the period of limitation. 3. After some arguments, it is apparent that the controversy involved is covered in favour of the petitioner by a decision of this court in Manju W.P.(C) No.7405/2024 4. We also consider it appos