BHAGWAN SAHAI SHARMA vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13-1, DELHI & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 24.03.2025 W.P.(C) 2211/2023 BHAGWAN SAHAI SHARMA .....Petitioner Through: Ms Ananya Kapoor, Mr Sumit Lalchandani, Mr Utkarsa Kumar Gupta, and Mr Shivam Yadav, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13-1, DELHI & ANR. .....Respondents Through: Mr Abhishek Maratha, SSC, Mr Apoorv Agarwal, Mr Parth Samwal, JSCs, Ms Nupur Sharma, Mr Gaurav Singh, Ms Muskaan Goel, Mr Bhanukaran Singh Jodha, Advocates for the Revenue 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:- “A. Issue a writ of and/or order and or directions in the nature of certiorari or any other appropriate writ, order, or direction quashing impugned notice dated 30.07.2022 issued under Section 148 of the Act and the impugned order dated 30.07.2022 2. The petitioner [Assessee] impugns a notice dated 30.07.2022 [the impugned notice] issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of the Assessment Year [AY] 2015-2016 as being barred by limitation. 3. The Assessee had filed its return of income for