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

Judgment text excerpt

$~39 * 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 Signature Not Verified Digitally Signed W.P. (C) 2211/2023 Page 1 of 6 By:TARUN RANA Signing Date:29.03.2025 15:44:16 passed under Section 148A(d) of the Act and the notice issued under Section 148A(b) of the Act dated 02.06.2022 by the Respondent No. 1 and the proceedings initiated pursuant thereto; B. Issue a writ of and/or order and/or direction in the nature of Prohibition commanding Respondent No. 1 to forebear from giving effect to and/or taking any step whatsoever pursuant to and/ or in furtherance of the said purported notice under Section 148 of the Act and/or in any proceedings initiated thereunder for the AY 2015-16, and grant stay on the reassessment proceedings.” 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 [