RAJESH AGARWAL vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1)

Judgment text excerpt

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 30.07.2025 + W.P.(C) 5122/2023 CM APPL. 20032/2023 RAJESH AGARWAL .....Petitioner Through: Dr. Kapil Goel, Adv. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1) .....Respondent Through: Mr. Puneet Rai, SSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. This petition relates to the Assessment Year (AY) 2013-14 and has has been filed with the following prayers: “A. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned initial notice u/s 148 dated 17.06.2021 which is illegal, unlawful, lacking jurisdiction; B. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned subsequent notice(s) dated 24.05.2022 being illegal, time barred, and lacking jurisdiction; C. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned order passed u/s 148A(d) dated 28.06.2022 being in violation of mandate of 1961 Act (specifically specific and special provision of sec. 153C which is violated fully) and is totally contrary to law (based on incomplete material) and time barred u/s 149(1) of 1961 Act; D. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned notice u/s 148 Signature Not Verified Signed By:AWANISH W.P. (C) 5122/2023 Page 1 of 3 CHANDRA MISHRA Signing Date:11.08.2025 17:21:52 dated 29.06.2022 being based on mechanical order u/s 148A(d) lacking jurisdiction on part of respondent; E. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions