FILATEX INDIA LTD vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

Judgment text excerpt

$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 29.10.2025 + W.P.(C) 4475/2023 CM APPL. 17153/2023 FILATEX INDIA LTD .....Petitioner Through: Mr Rohit Jain, Mr Samarth Chaudhari, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Debesh Panda, SSC, Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs, Ms. Nivedita, Ms. A. Shankar, Ms. Ravicha Sharma, Advocates. 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:- “(I) Issue a writ in the nature of mandamus/ certiorari or any other appropriate writ, order or direction for quashing: (a) the notice dated 08.06.2021 issued under the erstwhile section 148 and now deemed to be notice under section 148A(b) of the Income Tax Act, 1961 (‘the Act’); (b) the letter/ notice dated 24.05.2022 communicating the so called information/ material forming the basis of proceedings under section 148/148A of the Act; Signature Not Verified Signed By:PRADEEP W.P. (C) 4475/2023 Page 1 of 6 SHARMA Signing Date:31.10.2025 13:02:38 (c) the order dated 30.07.2022 passed [with the prior approval of Respondent No.3] under section 148A(d), and the consequent initiation of reassessment proceedings vide notice dated 30.07.2022 issued under section 148 of the Act; in the case of the Petitioner for assessment year 2014-15, and all proceedings/ actions consequent thereto; (II) Issue a writ/ direction declaring Instruction No.1 dated 11.05.2022 issued by Respondent No.4 as ultra vires, to the extent that the same is contrary to the provisions of section 147- 149 and 151 of the Act and in gross and blatant violation of the law laid down by the Hon’ble Supreme Court in the case of Ashish Agarwal (supra);