AMEETA GOYAL vs THE ASSESSMENT UNIT OF INCOME TAX & ORS.

Judgment text excerpt

$~94 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 19.03.2025 + W.P.(C) 12227/2024 and CM APPL. 50865/2024 AMEETA GOYAL .....Petitioner Through: Mr. Vineet Garg, Advocate. versus THE ASSESSMENT UNIT OF INCOME TAX & ORS. .....Respondents Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Maan, JSC and Mr.Abhishek Anand, Advocates. 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, inter alia, praying as under: “(I) writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing of the show cause notice dt. 20.08.2024 and accepting the returned income filed on 03.05.2019 in response to notice issued u/s 148 dt. 20.03.2019 for assessment year [‘AY’] 2013-14 in terms of proceedings being time barred as per section 153(2) of the act; (II) writ of certiorari or writ, order or direction in the nature of mandamus, or any other appropriate writ, order or direction Signature Not Verified Digitally Signed W.P.(C) 12227/2024 Page 1 of 8 By:TARUN RANA Signing Date:26.03.2025 17:40:58 under Article 226/227 of the Constitution of India, directing the respondents to give credit of taxes paid for AY 2012-13 and AY 2013-14 while filing Income Tax Settlement Application in terms of section 245HAA and issue refund after adjusting the same against any established tax liability for the said years.” 2. It is the petitioner’s case that the reassessment proceedings initiated in respect of the Assessment Year (AY) 2013-2014 are barred by limitation. 3. The petitioner had filed the original return for AY 2013-14 on 27.07.2013 declaring her total income of Rs. 10,46,563/-. Thereafter, on 15.12.2016, the petitioner decided to file an application before th