GRID SOLUTIONS SAS vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

Judgment text excerpt

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 18.11.2025 + W.P.(C) 16355/2025 & CM APPL. 66969/2025 GRID SOLUTIONS SAS .....Petitioner Through: Mr Aditya Vohra and Mr Tanmay Dhakras, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr Sanjeev Menon and Mr Rahul Singh, JSCs and Mr Gaurav Kumar, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) 1. This petition is filed with the following prayers:- “a) a writ in the nature of certiorari/ mandamus or any other appropriate writ, order or direction for quashing the notice dated 30.03.2025 issued under section 148A(1) of the Act for assessment year 2019-20; b) a writ in the nature of certiorari/ mandamus or any other appropriate writ, order or direction for quashing the order dated 30.06.2025 passed by Signature Not Verified Signed By:PRADEEP W.P. (C) 16355/2025 Page 1 of 5 SHARMA Signing Date:21.11.2025 17:41:49 Respondent No.1 under section 148A(3) and the consequent initiation of reassessment proceedings vide notice dated 30.06.2025 issued under section 148 of the Act for assessment year 2019-20; c) grant ad-interim stay of the reassessment proceedings undertaken by Respondent No.1 under section 148 read with section 148A pursuant to the notice dated 30.06.2025 issued under section 148 of the Act for the assessment year 2019-20, pending final disposal of the present writ petition; and” 2. On the last date of hearing, Mr Indruj Rai Singh, learned SSC, who appeared for the Revenue had sought time to take instructions. Today, Mr Sanjeev Menon, learned JSC appearing for the Revenue states that he has received the instructions and as per the said instructions, it is noted that the data base notice under Se