PROPERTY PLUS REALTORS vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 20.01.2025 W.P.(C) 17371/2024 PROPERTY PLUS REALTORS .....Petitioner Through: Mr. Deepak Kapoor, Advocate versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sanjay Kumar, SSC, Ms. Monica Benjamin and Ms. Easha Kadian, JSCs CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying as under:- (a) “Issue a writ of certiorari, or any other appropriate writ, Order or direction quashing the Impugned Order dated 17.10.2024 passed by the Respondent no.3 under section 271DA of the Income Tax Act, 1961(“The Act”) and all proceedings emanating therefrom including demand notice dated 17.10.2024 u/s 156 of the Act and the Show Cause Notices U/s 271DA dated 09.09.2024 and 27.09.2024 relating to AY 2022-23 (b) Pass any other Order/(s) that this Hon’ble Court may deem fit and proper in the facts and circumstances of the case herein and in the interest of justice.” 2. The petitioner is a partnership firm constituted on 20.12.2017 and at the material time was engaged in a business of acting as real estate brokers. 3. On 02