RAM BALRAM BUILDHOME PVT LTD vs INCOME TAX OFFICER & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 30.01.2025 W.P.(C) 16232/2024 & CM APPL. 68188/2024 RAM BALRAM BUILDHOME PVT. LTD. ..... Petitioner Versus INCOME TAX OFFICER AND ANR. ..... Respondents Advocates who appeared in this case: For the Petitioner : Mr Keshav Sehgal, Mr Shivam Gaur, Mr Kshitij Joshi and Mr Aryan Kumar, Advocates. For the Respondent : Mr. Aseem Chawla, Sr. Advocate with Ms. Pratishtha Choudhary, Mr Puneet Rai, Senior Standing Counsel with Mr Ashvini Kumar and Mr Rishabh Nangia, Advocates. CORAM HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR JUSTICE TUSHAR RAO GEDELA JUDGMENT VIBHU BAKHRU, J INTRODUCTION 1. The petitioner (hereafter the Assessee) has filed the present petition under Article 226 of the Constitution of India, inter alia, impugning (i) a notice dated 01.06.2021 issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act); (ii) a notice dated 30.05.2022 14. 2. Mr Sehgal, the learned counsel appearing for the Assessee has confined the challenge to the notices and the orders impugned in this petition on a singular ground – that the order dated 30.07.2022 passed under Section 148A(d) of the Act (hereafter the impugned orde