U.K. PAINTS OVERSEAS LTD vs ASSTT.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE.8, & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 30.05.2025 W.P.(C) 2068/2015 U.K. PAINTS (OVERSEAS) LTD .....Petitioner versus ASSTT.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE.8, & ORS. .....Respondents W.P.(C) 2574/2015 MR.K.S.DHINGRA, .....Petitioner versus ASSTT.COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-8, & ORS. .....Respondents W.P.(C) 11218/2015 BJN HOLDINGS (I) LTD .....Petitioner versus DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8 & ORS. .....Respondents W.P.(C) 11219/2015 U.K. PAINTS (OVERSEAS)LTD. .....Petitioner versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8 & ORS. .....Respondents W.P.(C) 9189/2016 U.K. PAINTS (OVERSEAS) LTD .....Petitioner versus DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -8, & ORS. .....Respondents 1. These petitions impugn separate notices [impugned notices] issued under Section 148 of the Income Tax Act, 1961 [the Act], 2. The petitioners have challenged the impugned notices on several grounds, including: (a) that the notices were issued in the name of a non-existing entity; (b) that the reasons recorded for issuance of the impugned notices did not pertain to the relevant assessment year in respect of which the notices