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

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; 2. In effect, the petitioner is challenging the imp