ROHIT KUMAR vs INCOME TAX OFFICER WARD 54 (1), DELHI

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 07 January 2025 Judgment pronounced on: 15 January 2025 + W.P.(C) 2830/2022 ROHIT KUMAR .....Petitioner Through: Mr. Salil Aggarwal, Sr. Adv. with Mr. Mahir Aggarwal, Mr. Uma Shankar and Mr. Madhur Aggarwal, Advs. versus INCOME TAX OFFICER WARD 54 (1), DELHI .....Respondent Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC, Mr. Vikramaditya Singh, Mr. Kanishk Aggarwal, Ms. Anauntta Shankar and Mr. Ruchir Joshi, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA JUDGMENT YASHWANT VARMA, J. 1. The writ petitioner seeks to question the invocation of Section 148 of the Income Tax Act, 19611 by the respondents in relation to Assessment Year2 2015-16. The challenge appears to have been originally mounted basis the digital signing of the notice under Section 148 on 09 April 2021 although it bore a date of 31 March 2021. The petitioner appears to have originally contended that since the notice 1 Act 2 AY W.P.(C) 2830/2022 Page 1 of 36 Signature Not Verified Digitally Signed By:KAMLESH KUMAR Signing Date:15.01.2025 18:10:59 would be deemed to have been issued on 09 April 2021, it would be the reassessment regime as introduced by virtue of Finance Act, 2021 which would have been applicable. This according to the writ petitioner would have required the respondents to follow the procedure as prescribed by Section 148A of the Act which had come to be introduced by virtue of Finance Act, 2021. It is these aspects which came to be noticed by the Court originally when it entertained the writ petition on 15 February 2022 and led to the passing of an interim order providing that while it would be open for the Assessing Officer3 to frame an order of assessment, the same would not be gi