ADM AGRO INDUSTRIES LATUR AND VIZAG PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), DELHI AND ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 06.05.2025 W.P.(C) 4583/2023 ADM AGRO INDUSTRIES LATUR AND VIZAG PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), DELHI AND ANR. .....Respondents Through: Mr. Debesh Panda, SSC Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs Ms Anauntta Shankar and Ms Ravicha Sharma, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The petitioner [Assessee] has filed the present petition, inter alia, impugning a notice dated 20.07.2022 [the impugned notice] issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of the Assessment Year [AY] 2013-14. It is the Assessee’s case that the impugned notice has been issued beyond the prescribed period of limitation. 2. The initial notice under Section 148 of the Act for AY 2013-14 was issued on 30.06.2021. The said notice was unsustainable as it was issued in 2021. This court in the case of Mon Mohan Kohli v. Assistant Commissioner of Income Tax & Anr.: Neutral Citation No.: 2021:DHC:4181-DB had set aside such notices that were issued after 31.03.20