Issue Notice v. Income Tax Officer Ward-70(1)& Ors: Neutral Citation: 2024:Dhc:5411-Db

$~94*IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 14396/2024, CM Nos.60320/2024 & 60321/2024M/S BCL SECURE PREMISES PRIVATE LIMITED.....PetitionerThrough:Ms. Poonam Ahuja & Ms. Monika Ghai,Advs.Versus DEPUTY COMMISSIONER OF FUCOME TAXCIRCLE 4(2), DELHI .....Respondent Through:Mr. Vipul Agrawal, Mr. Gibran Naushad& Ms. Sakashi Shairwal, Advs. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R%14.10.2024 1.Issue notice. 2.The learned counsel appearing for the respondent accepts notice. 3.The petitioner has filed the present petition impugning a notice dated17.08.2024 (hereafter the impugned notice) issued under Section 148A(b) of theIncome Tax Act, 1961 in respect of the assessment year (AY) 2017-18. Thepetitioner also impugns the order dated 31.08.2024 (hereafter the impugnedorder) passed under Section 148A(d) of the Act as well as the notice dated31.08.2024 (hereafter the impugned notice) issued under Section 148 of the Actin respect of AY 2017-18. 4.According to the petitioner the impugned notices are barred by limitationas the same have been issued beyond the period specified under Section 149 ofthe Act. Concededly, the question involved in the present petition is covered bythe decision of this Court in Manju Somani v. Income Tax Officer Ward-70(1)& Ors: Neutral Citation: 2024:DHC:5411-DB. 5.In view of the above, the petition is allowed and the impugned notices aswell as the impugned order are set aside. Pending applications are also disposedof. VIBHU BAKHRU, J OCTOBER 14, 2024‘gsr’ SWARANA KANTA SHARMA, JClick here to check corrigendum, if any This is a digitally signed order.The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.The Order is downloaded from the DHC Server on 03/07/2025 at 08:26:17