RAJESH CHOPRA vs INCOME TAX OFFICER, WARD 62(1) DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 28.05.2025 W.P.(C) 12561/2022 RAJESH CHOPRA .... Petitioner Versus INCOME TAX OFFICER, WARD 62(1) DELHI.... Respondent Advocates who appeared in this case: For the Petitioner : Mr. Sumit Lalchandani, Mr. Shivam Yadav, Mr. Utkarsh Kumar Gupta and Ms. Ananya Kapoor, Advocates. For the Respondent: Mr. Debesh Panda, Senior Standing Counsel with Ms. Zehra Khan, Mr. Vikramaditya Singh and Ms. Delphina, Advocates. CORAM HON’BLE MR JUSTICE VIBHU BAKHRU HON’BLE MR JUSTICE TEJAS KARIA JUDGMENT VIBHU BAKHRU, J. 1. The petitioner has filed the present petition under Article 226 of the Constitution of India impugning a notice dated 30.05.2022 issued under Section 148A(b) of the Income Tax Act, 1961 [the Act]; an order dated 22.07.2022 passed under Section 148A(d) of the Act [impugned order]; and a notice dated 22.07.2022 [impugned notice] issued under 14. 2. The petitioner contends that the impugned notice has been issued beyond the period of limitation as prescribed under Section 149(1) of the Act and therefore, is liable to be set aside. FACTUAL CONTEXT 3. The petitioner is an individual and is a resident of New Delhi. The petit