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

Judgment text excerpt

$~85 * 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 Signature Not Verified Digitally Signed W.P. (C) 2557/2023 Page 1 of 6 By:TARUN RANA Signing Date:28.03.2025 17:09:06 19.05.2022 issued under Section 148A(b) of the Act; impugned notice dated 27.07.2022 issued under Section 148 of the Act and the impugned order dated 27.07.2022 passed under Section 148A(d) of the Act 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 Respondents 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 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