Brakes Agency v. Income Tax Officer Ward 35(5),Delhi & Ors
High Court
17 Feb 2023 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Brakes Agency v. Income Tax Officer Ward 35(5),Delhi & Ors
Date of order
17 Feb 2023
Assessment year(s)
2016-17
Outcome
Dismissed
Case summary
In Brakes Agency v. Income Tax Officer Ward 35(5),Delhi & Ors, the High Court (2023) dismissed the appeal. The decision went in favour of the Revenue.
Decision: 5.Accordingly, the petition is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
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IN THE HIGH COURT OF DELHI AT NEW DELHI
+W.P.(C) 7293/2023 & CM APPL. 28346/2023
RAVINDER KAUR (ERSTWHILE PARTNER OF AUTO
BRAKES AGENCY).....Petitioner
Through:Mr. Nitin Gulati, Adv.
versus
INCOME TAX OFFICER WARD 35(5),DELHI & ORS.
.....RespondentThrough:Mr. Vipul Agrawal, SSC, Ms. SakshiSehawal, Mr. Akshat Singh, JSCsand Mr. Gaoraang Ranjan and Ms.Harshita Kotru, Advs.
%
CORAM:HON'BLE MR. JUSTICE V. KAMESWAR RAOHON'BLE MR. JUSTICE VINOD KUMAR
O R D E R22.09.2025
1.This petitions has been filed with the following prayers:-
“a) Issue a writ of certiorari or writ, order or direction in thenature of certiorari, or any other appropriate writ, order ordirection under Article 226 / 227 of the Constitution of Indiaquashing notices dated 17.02.2023 issued undersection148A(b) of the Act;
b) Issue a writ of certiorari or writ, order or direction in thenature of certiorari, or any other appropriate writ, order ordirection under Article 226 / 227 of the Constitution of Indiaquashing impugned order dated 31.03.2023 passed undersection 148A(d) and consequential notice of even date issuedunder section 148 of the Act of the Petitioner and erstwhilecompany for assessment year 2016-17, and all actions/
proceedings consequential thereto;”
2.Mr. Vipul Agrawal, learned SSC states that he has instructions fromthe Income Tax Officer, Ward -35(5), New Delhi dated 02.09.2025 tocontend, in the case of Auto Brakes Agency, notice under Section 148A(b)as was issued on 31.03.2023 has been decided to be dropped on 30.03.2025.
3.If that be so, learned counsel for the petitioner states as nothingfurther survives in the present petition,he wishes to withdraw the sameprovided the respondent shall remove the pendency of the present case fromthe portal.
4.If that be so, the respondent shall remove the pendency of the presentcase from their portal against the PAN: .case from their portal against the PAN: .
5.Accordingly, the petition is dismissed as withdrawn.
6.Pending application(s) is also dismissed as infructuous.
V. KAMESWAR RAO, J
VINOD KUMAR, J
SEPTEMBER 22, 2025rk
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