MATRIX CLOTHING PVT LTD vs ASSISTANT COMMISSIONER OF INCOMETAX CIRCLE - 16(2)NEW DELHI

Judgment text excerpt

$~101 & 102 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + W.P.(C) 13418/2019 + W.P.(C) 13495/2019 MATRIX CLOTHING PVT LTD .....Petitioner Through: Mr. Salil Aggarwal, Sr. Adv. with Mr. Madhur Aggarwal, Mr. Uma Shankar and Mr. Mahir Aggarwal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 16(2) NEW DELHI .....Respondent Through: Mr. Sunil Agarwal, SSC, Mr. Viplav Acharya, JSC, Ms. Priya Sarkar, JSC with Mr. Anugrah Dwivedi and Mr. Utkarsh Tiwari, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) 1. The above captioned petitions are filed by the petitioner - Matrix Clothing Private Limited with the following prayers:- W.P.(C) 13418/2019 “a. Issue a writ in the nature of Certiorari or an order, quashing the impugned notice u/s 148 of the Income Tax Act, 1961 dated 31.03.2019 and the impugned order dated 20.11.2019, disposing of the objections to the initiation of the reassessment proceedings of the respondent; b. Issue a writ in the nature of Certiorari or an order quashing the reassessment proceedings initiated by the Signature Not Verified Signed By:PRADEEP W.P.(C) 13418/2019 & W.P.(C) 13495/2019 Page 1 of 26 SHARMA Signing Date:11.12.2025 11:30:28 respondent in pursuance to the impugned notice dated 31.03.2019 u/s 148 of the Income Tax Act,1961 for the assessment year 2014-15; c. Issue a writ in the nature of mandamus or an order prohibiting the respondent to frame reassessment under the relevant provisions of the Act; d. Issue a writ in the nature of Mandamus prohibiting the respondent from making fishing and roving inquiries; e. Pass any other order(s) as this Hon'ble Court may deem to be fit and more appropriate in order to grant interim relief to the petitioner;” W.P