QUARTZ COMMECIAL PVT LTD vs INCOME TAX OFFICER WARD 20(3)

Judgment text excerpt

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 21.01.2025 + ITA 10/2025 & CM APPL. 3693-95/2025 QUARTZ COMMECIAL PVT LTD .....Appellant Through: Mr Bhupesh Narula, Ms Rinku Narula, Ms Poonam Nagpal, Mr Anugrah Ekka and Mr Kanishk Taneja, Advocates. versus INCOME TAX OFFICER WARD 20(3) .....Respondent Through: Mr Sunil Aggarwal, SSC, Mr Shivansh B Pandya, Mr Viplav Acharya, JSCs and Mr Utkarsh Tiwari, Advocate. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA VIBHU BAKHRU, ACJ. (ORAL) 1. The appellant (hereafter the Assessee) has filed the present appeal under Section 260A of the Income Tax Act, 1961 (hereafter the Act), inter alia, praying as under: - “a) Allow the present Appeal under Section 260A of the Income Tax Act 1961, for setting aside the Order dated 13/02/2014 of AO, in view of Order dated 09/02/2018 and 31/03/2022 passed by this Hon'ble High Court; b) And or alternately, remand back the same for fresh decision in accordance with law laid down by the Hon'ble Courts, in the interest of natural justice and the grounds in the present appeal may please be Signature Not Verified Digitally Signed By:RAM ITA 10/2025 Page 1 of 10 KUMAR Signing Date:23.01.2025 18:18:45 considered by the Assessing Officer for AY 2007-08, and in view of the Judgment passed by this Hon'b1e Court in PR. Commissioner of Income Tax (Central) Vs M/S Forum Sales Pvt. Ltd. in ITA 862/2019 And ITA 863/2019, decided on 1/03/2024;” 2. The Assessee is aggrieved by the information received pursuant to application under Right to Information Act, 2015, whereby the Assessee became aware that the Assessing Officer (AO) had not resumed proceedings in respect of AY 2007-08. According to the Assessee, the AO was required to examine the Assessee’s books and d