M/S EMPIRE FASTENERS vs THE ASSISTENT COMMISSIONER OF INCOME TAX . & ANR.

$~94 & 95 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 23.09.2025 W.P.(C) 14754/2025, CM APPL. 60731/2025 & CM APPL. 60732/2025 W.P.(C) 14755/2025, CM APPL. 60733/2025 & CM APPL. 60734/2025 M/S EMPIRE FASTENERS .....Petitioner Through: Mr. Atul Yeshwant Chitale, Sr. Adv. with Mr. Shaurya Pratap Singh Barhat, Ms. Gunjan Ahuja and Ms. Suchitra Atul Chitale, Advs. versus THE ASSISTENT COMMISSIONER OF INCOME TAX . & ANR. .....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal, Ms. Nupur Sharma, Mr. Gaurav Singh and Mr. Bhanukaran Singh Jodha, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) 1. These petitions have been filed with the following prayers:- “(i) Issue a writ in the nature of Certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned Order bearing No. ITBA/AST/F/148A/2025- 2. The submission of Mr. Atul Yeshwant Chitale, learned Senior Counsel for the petitioner is primarily that the impugned notice issued on 08.03.2025 under Section 148A(1) of the Assessment Year (‘AY’) 2019-20 was issued by the Jurisdictional Assessing Officer and not by