SWADESHI TUBES LTD. vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22(2), NEW DELHI

Judgment text excerpt

$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 30.07.2025 + W.P.(C) 2214/2023 SWADESHI TUBES LTD. .....Petitioner Through: Dr. Kapil Goel, Adv. versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22(2), NEW DELHI .....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) 2014-15 and 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 foundational notice issued u/s 148 (unamended law) dated 29.06.2021 is illegal and unlawful , being jurisdictionally flawed being based on invalid foundational reasons ; b. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned subsequent notice issued u/s 148A(b) dated 26.05.2022 sans jurisdictional pre requisite of expl 1 to sec 148 being fulfilled in extant case/sec 149(1)(b) of 1961 Act (amended law); c. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned subsequent notice Signature Not Verified Signed By:AWANISH W.P. (C) 2214/2023 Page 1 of 3 CHANDRA MISHRA Signing Date:11.08.2025 17:21:52 issued u/s 148A(b) dated 26.05.2022 being based on vague and irrelevant/extraneous basis sans any valid tangible material; d. 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) and consequential notice dated 27.07.2022 being illegal, unlawful, arbitrary, time barred us 149(1), without authority of law and lacking. e. Issue of a writ of ce