SANJAY BANSAL vs INCOME TAX OFFICER

Judgment text excerpt

$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 10.07.2025 + W.P.(C) 6660/2024 and CM APPL. 27704/2024 SANJAY BANSAL .....Petitioner Through: Dr Kapil Goel, Advocate. versus INCOME TAX OFFICER .....Respondent Through: Mr Puneet Rai, SSC with Mr Gibran Naushad, Mr Rishabh Nangia and Mr Ashvini Kumar, JSCs. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The Petitioner has filed the present Petition impugning a notice dated 15.04.2024 issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of Assessment Year [AY] 2016-17. The impugned notice was issued pursuant to an order dated 15.04.2024 passed under Section 148A(d) of the Act. Undisputedly, the notice is time barred and the said issue is covered by the earlier decision of this Court in Manju Somani v. Income Tax Officer Ward-70(1) & Ors: Neutral Citation: 2024:DHC:5411-DB. It is also relevant to refer to the decision of the Supreme Court in Union of India & Others v. Rajeev Bansal: 2024 SCC OnLine SC 2693 whereby the Supreme Court had observed as under: Signature Not Verified Digitally Signed W.P.(C) 6660/2024 Page 1 of 4 By:TARUN RANA Signing Date:14.07.2025 15:37:04 “46. The ingredients of the proviso could be broken down for analysis as follows: (i) no notice under Section 148 of the new regime can be issued at any time for an assessment year beginning on or before 1 April 2021; (ii) if it is barred at the time when the notice is sought to be issued because of the “time limits specified under the provisions of” 149(1)(b) of the old regime. Thus, a notice could be issued under Section 148 of the new regime for assessment year 2021-2022 and before only if the time limit for issuance of such notice continued to exist under Section