# ERNST AND YOUNG EMEIA SERVICES LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-INTERNATIONAL TAX-1-2-2, DELHI

Court: Delhi High Court
Date: 2025-03-24
Citation: W.P.(C)-13687/2024 2025:DHC:2124-DB
Petitioner: ERNST AND YOUNG EMEIA SERVICES LIMITED
Respondent: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-INTERNATIONAL TAX-1-2-2, DELHI

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VIB24032025CW136872024_150909.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 24.03.2025 W.P.(C) 13687/2024 & CM No.57322/2024 ERNST AND YOUNG EMEIA SERVICES LIMITED.....Petitioner Through: Mr. Kamal Sawhney, Mr. Nikhil Agarwal & Mr. Nishank Vashistha, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-INTERNATIONAL TAX-1-2-2, DELHI .....Respondent Through: Mr. Sunil Agarwal, Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar & Mr. Utkarsh Tiwari, Advs. 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 impugning a notice dated 20.06.2024 issued under Section 148A(b) of the Income Tax Act, 1961 [the Act]; an order dated 29.08.2024 passed under Section 148A(d) of the Act; and a notice dated 29.08.2024 issued under Section 148 of the Act initiating reassessment proceedings for assessing the petitioner’s income chargeable to tax for Assessment Year [AY] 2018-19. PREFATORY FACTS 2. The petitioner [Assessee] is a foreign company and a tax resident of United Kingdom. It is engaged in providing common area services, market 3. The Assessee filed its income tax return for the AY 2018-19 on 31.10.2018 d

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