SAPPHIRE FOODS INDIA LTD. vs ASSISTANT COMMISSIONER OF INCOME TAX ACIT (OSD) DELHI & ORS.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on: 12.11.2025 Judgment delivered on: 16.02.2026 Judgment uploaded on: As per Digital Signature~ W.P.(C) 6159/2023, CM APPL. 24241/2023 SAPPHIRE FOODS INDIA LTD. .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX ACIT (OSD) DELHI & ORS. .....Respondents Advocates who appeared in this case For the Petitioner : Mr. T. M. Shivakumar, Ms. Sanjana, Ms. Laxmi Pundir, Ms. Simmi Bagga and Ms. Palak Kumari, Advs. For the Respondents : Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, JSC with Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Himanshu Gaur and Mr. Nischay Purohit, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. This petition has been filed with the following prayers: “1. Issue a writ of Certiorari or writ of mandamus or appropriate writ, direction or order a. setting aside the impugned order u/s 148A(d) of the Act and the accompanying notice u/s 148 of the Act 17. b. Quashing the proceedings initiated vide the impugned notice dated 31.03.2023 u/s 148 of the Act.” 2. The petition relates to the Assessment Year