BOANG TECHNOLOGY PVT LTD vs ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 30, DELHI

Judgment text excerpt

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 26.09.2025 + W.P.(C) 15187/2025 BOANG TECHNOLOGY PVT LTD .....Appellant Through: Mr. Himanshu S. Sinha, Mr. Prashant Meherchandani and Ms. Kanika Jain, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 30, DELHI .....Respondent Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, JSC, Ms. Madhavi Shukla, JSC, Mr. Anshuman Jindal, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 62253/2025(exemption) 1. Exemption is allowed subject to all just exceptions. 2. The application is disposed of. W.P.(C) 15187/2025 3. This petition has been filed with the following prayers: “A. Issue a writ in the nature of certiorari or any other writ or direction in the nature of certiorari for quashing the notice under Section 226(3) of the Income-tax Act, 1961 dated 24.09.2025 and order rejecting the request for stay of demand dated 23.09.2025 passed by respondent; C. Issue any other Writ, Order, or Direction which this Signature Not Verified Signed By:PRADEEP W.P.(C)-15187/2025 Page 1 of 3 SHARMA Signing Date:27.09.2025 11:24:30 Hon’ble Court may deem fit and proper in the facts and circumstances of the case and/or in the interest of equity, justice and good conscience; D. To dispense with from filing certified copies of Annexures; and E. To allow the writ petition with cost in favor of the Petitioner and against the Respondents.” 4. This petition has been listed through a supplementary list circulated in the pre-lunch session on being mentioned before the Hon’ble the Chief Justice. 5. The challenge is primarily to the order of the learned Assessing Officer (AO), whereby the learned AO has while considering the request of the petitioner for sta