LOGIX HEIGHTS PRIVATE LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1), DELHI & ANR.

Judgment text excerpt

$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 29.10.2025 + W.P.(C) 15802/2025 & CM APPL. 64748/2025 LOGIX HEIGHTS PRIVATE LIMITED .....Petitioner Through: Mr Ruchesh Sinha, Ms Monalisa Maity, Ms Shilpa Chaudhary and Ms Upasna Vashistha, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13(1), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC, Ms. Prakriti Rastogi, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. The petitioner has filed this petition with the following prayers:- “a) That this Hon’ble High Court be pleased to quash the impugned notice dated 29.03.2025 issued U/s 148A(1) of the Income Tax Act, 1961 to the Petitioner for the A.Y. 2019-20; b) That this Hon’ble High Court be pleased to quash the impugned order dated 30.06.2025 passed U/s 148A(3) for the A.Y. 2019-20 wherein the objections against the reassessment proceedings have been disposed-off and the consequent notice dated 30.06.2025issued U/s 148 of the Income Tax Act, 1961 against the Petitioner for the A.Y. 2019-20; Signature Not Verified Signed By:PRADEEP W.P. (C) 15802/2025 Page 1 of 4 SHARMA Signing Date:31.10.2025 13:02:38 c) That this Hon’ble High Court be pleased to pass a writ of and/or order and/or direction in the nature of prohibition commanding Respondents to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the said purported notice under section 148 of the Income Tax Act 1961 and/or in any proceedings initiated thereunder for the A.Y 2019-20;” 2. In effect, the petitioner is challenging the impugned notice dated 29.03.2025 issued under Section 148A(1) of the Income Tax Act, 1961 (