SURENDER KUMAR WADHWA vs PRINCIPAL COMMISSIONER OF INCOME TAX-18 & ANR.

Judgment text excerpt

$~102 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 23.09.2025 + W.P.(C) 13880/2024 & CM APPL. 58088/2024(Stay) SURENDER KUMAR WADHWA .....Petitioner Through: Ms Kavita Jha, Sr Advocate with Ms Aabgina Chishti and Mr Ujwal Ghai, Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX-18 & ANR. .....Respondents Through: Mr. Debesh Panda, SSC Mr. Vikramaditya Singh, Ms. Zehra Khan, JSCs Ms. Yashika Gupta, Advocate for the Revenue. Mr Ajit Sharma, Advocate for applicant in CM No.60079/2025. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. This petition has been filed by the petitioner with the following prayer:- “(a) Allow the present petition and issue a writ of certiorari or any other appropriate writ, order or direction to quash and set-aside notice dated 26.03.2024 under Section 148A (b) followed by subsequent approval dated 09.04.2024 under Signature Not Verified Signed By:PRADEEP W.P. (C) 13880/2024 Page 1 of 5 SHARMA Signing Date:26.09.2025 12:24:26 Section 151 order dated 09.04.2024 under Section 148A (d) and notice dated 09.04.2024 under Section 148 of the Income Tax Act, 1961 issued by the Respondents to the Petitioner Sh. Surender Kumar Wadhwa; AND” 2. Ms Kavita Jha, learned senior counsel appearing for the petitioner fairly states that the two issues which have been raised by the petitioner in this petition, that is, with regard to the issue of competency of Jurisdictional Assessing Officer (JAO) or the Faceless Assessing Officer (FAO) and also that the order which has been passed under Section 148A(d) of the Income Tax Act, 1961 (the Act) is beyond the period of limitation are covered against the petitioner. She fairly states that as far as the first issue is concerned, the same is covered