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

Court: Delhi High Court
Date: 2025-07-30
Citation: W.P.(C)-2214/2023 2025:DHC:6259-DB
Petitioner: SWADESHI TUBES LTD.
Respondent: ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22(2), NEW DELHI

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VKR30072025CW22142023_173220.pdf)

## Judgment text (excerpt)

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 

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