MANJEET KAUR DUGGAL vs INCOME TAX OFFICER WARD 52 1 DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 29.05.2025 W.P.(C) 3405/2023 & CM APPL. 13157/2023 MANJEET KAUR DUGGAL .....Petitioner Through: Mr Gaurav Jai, Mr Shubham Gupta, and Ms Shalini, Advocates. versus INCOME TAX OFFICER WARD 52 1 DELHI .....Respondent 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 has filed the present petition, inter alia, impugning the order dated 15.07.2022 [impugned order] passed under Section 148A(d) of the Income Tax Act, 1961 [the Act] and consequential notice dated 15.07.2022 [impugned notice] issued under Section 148 of the Act in respect of the Assessment Year [AY] 2013-14. The petitioner also prays that the Assessing Officer [AO] be restrained from taking any steps pursuant to the impugned notice. 2. The present petition was listed on 20.03.2023 and this Court passed the interim order that the proceedings pursuant to the impugned notice may continue, however, any adverse order if passed, shall the same would not be 3. The petitioner has ass