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

Court: Delhi High Court
Date: 2025-05-06
Citation: W.P.(C)-4583/2023 2025:DHC:3375-DB
Petitioner: ADM AGRO INDUSTRIES LATUR AND VIZAG PRIVATE LIMITED
Respondent: ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), DELHI AND ANR.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VIB06052025CW45832023_155346.pdf)

## Judgment text (excerpt)

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

https://niyam.ai/judgements/high-court/2025/may/adm-agro-industries-latur-and-vizag-private-limited-vs-assistant-commissioner-of-income-tax-circle-1-1-delhi-and-anr