M/S MHJ METALTECHS PVT LTD vs INCOME TAX OFFICER, WARD 16(1), DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 3rd February, 2026. W.P.(C) 880/2026 CM APPL. 4297/2026, CM APPL. 6774/2026 M/S MHJ METALTECHS PVT LTD .....Petitioner Through: Mr. Abhinav Sharma, Adv. versus INCOME TAX OFFICER, WARD 16(1), DELHI .....Respondent Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC, Mr. Surya Jindal, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (Oral) 1. By way of present writ petition, petitioner has challenged the proceedings that have been initiated by the respondent-Assessing Officer (hereinafter referred to as ‘AO’) vide notice dated 20.03.2024 under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act of 1961’) so also the subsequent letter/notice dated 17.04.2025, which the respondent has issued. 2. While inviting Court’s attention towards the notice dated 20.03.2024 and the reasons recorded therein, learned counsel for the petitioner argued that a passing reference has been made to transactions of Rs.46,00,460/- and Rs.89,86,36,597/- as bogus sales and purchases and no details or information was given by the respondent ab