MAKEMYTRIP INDIA PRIVATE LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16 (1) DELHI & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 24.03.2025 W.P.(C) 2557/2023 MAKEMYTRIP INDIA PRIVATE LIMITED .....Petitioner Through: Mr Salil Kapoor, Mr Sumit Lalchandani, Ms Ananya Kapoor, Mr Tarun Chanana, and Mr Shivam Yadav, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16 (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 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 the notice dated 2. The petitioner impugns a notice dated 27.07.2022 [the impugned notice] issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of the Assessment Year [AY] 2015-2016 and contends that the same is barred by limitation. 3. The petitioner had filed its return of income for AY 2015-2016 on 28.11.2015. Thereafter, on 25.10.2017, the petitioner ent