Case Law › High Court › Hotel Hans Private Limited v. Assistant...

Hotel Hans Private Limited v. Assistant Commissioner Of Incometax, Circle 10 (1), Delhi

High Court 07 Oct 2024 In favour of: Assessee

Forum / Bench

High Court · dhcdb

Parties

Date of order

07 Oct 2024

Assessment year(s)

2015-16

Outcome

Allowed

The order — as passed by the High Court

Case summary

In Hotel Hans Private Limited v. Assistant Commissioner Of Incometax, Circle 10 (1), Delhi, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.

Decision: The impugned order and theimpugned notice are set aside.

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

Sections referenced in this judgment

Section 148 case law →Section 148A case law →

$~92 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 14122/2024 HOTEL HANS PRIVATE LIMITED.....PetitionerThrough:MrSalilKapoor,MrSumitLalChandani, Ms Ananya Kapoor andMr Utkarsh Kumar, Advocates. versus ASSISTANT COMMISSIONER OF INCOMETAX, CIRCLE 10 (1), DELHI.....RespondentThrough:Counsel (appearance not given). CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMAO R D E R%07.10.2024 CM APPL. 59173/2024(Exemption) 1.Exemption is allowed, subject to all just exceptions. 2.The application stands disposed of.W.P.(C) 14122/2024 and CM APPL. 59172/2024W.P.(C) 14122/2024 and CM APPL. 59172/2024 3.The petitioner has filed the present petition impugning an order dated31.08.2024 (hereafter the impugned order) passed under Section 148A(b) ofthe Income Tax Act, 1961 and the consequent notice (hereafter theimpugned notice) issued under Section 148 of the Act on the same date inrespect of the assessment year 2015-16. It is the petitioner’s case that theimpugned order and the impugned notice are barred by limitation. 4.Concededly, the aforesaid issue is covered by the decision of this Court in Manju Somani v. Income Tax Officer Ward-70(1) & Ors.:2024:DHC:5411-DB 5.Accordingly, the petition is allowed. The impugned order and theimpugned notice are set aside. 6.The application is also disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 07, 2024RKClick here to check corrigendum, if any

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ Defend a reassessment (Sec 148) notice → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.