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

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; 2. The case pertains to the Assessment Year (AY) 2014-15. The learned counsel for the petitioner submits that the notice issued under Section 148 of the Income Tax Act, 1961 (the Act) shall be beyo