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

Court: Delhi High Court
Date: 2025-01-15
Citation: W.P.(C)-2830/2022 2025:DHC:167-DB
Petitioner: ROHIT KUMAR
Respondent: INCOME TAX OFFICER WARD 54 (1), DELHI

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/YVA15012025CW28302022_182523.pdf)

## 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 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

https://niyam.ai/judgements/high-court/2025/january/rohit-kumar-vs-income-tax-officer-ward-54-1-delhi