Case Law › High Court › Dwarkesh Alloys Pvt Ltd v. Union Of Indi...

Dwarkesh Alloys Pvt Ltd v. Union Of India Income Tax Department

High Court 17 Dec 2024 In favour of: Revenue

Forum / Bench

High Court · dhcdb

Parties

Date of order

17 Dec 2024

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Dwarkesh Alloys Pvt Ltd v. Union Of India Income Tax Department, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.

Decision: 6.The petition is accordingly dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 148 case law →

The order — as passed by the High Court

$~49 IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17345/2024 & CM APPL. 73876/2024 DWARKESH ALLOYS PVT LTD .....Petitioner Through: Ms. Jyoti, Proxy Counsel for Mr. Madhur Aggarwal. versus UNION OF INDIA INCOME TAX DEPARTMENT & ANR. .....Respondents Through: Mr. Indruj Singh Rai, Senior Standing Counsel with Mr. Sanjeev Menon, Mr. Rahul Singh and Mr. Anmol Jagga, Advocates. CORAM: HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R 17.12.2024 % CM APPL. 73875/2024 1.Exemption allowed subject to all just exceptions. 2.The application stands disposed of. W.P.(C) 17345/2024 & CM APPL. 73876/2024 3.The petitioner has filed the present petition impugning a notice dated 23.04.2024 issued under Section 148 of the Income Tax Act, 1961. The learned counsel for the petitioner contends that the said notice has been issued without jurisdiction as the reassessment was required to be conducted under the Faceless Scheme. 4.He submits that in terms of the notification dated 29.03.2022 issued by CBDT, the reassessment proceedings are required to be proceeded by Faceless Assessing Officer (hereafter the FAO). 5.This issue is covered against the petitioner by a recent decision of this Court in T.K.S. Builders Pvt. Ltd V. Income Tax Officer Ward 25(3); Neutral Citation No. 2024:DHC:8330-DB. 6.The petition is accordingly dismissed. 7.Pending application also stands disposed of. VIBHU BAKHRU, ACJ DECEMBER 17, 2024 yrj TUSHAR RAO GEDELA, J Click here to check corrigendum, if any

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