Magical Feed Solutions Pvt.ltd v. Deputy Commissioner Of Income Tax Circle 16(1) Delhi
High Court
06 Sep 2024 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Magical Feed Solutions Pvt.ltd v. Deputy Commissioner Of Income Tax Circle 16(1) Delhi
Date of order
06 Sep 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Magical Feed Solutions Pvt.ltd v. Deputy Commissioner Of Income Tax Circle 16(1) Delhi, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~151
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12538/2024, CM APPL. 52166/2024 & CM APPL 52167/2024
MAGICAL FEED SOLUTIONS PVT.LTD .....Petitioner
Through: Mr. Paritosh Jain, Adv.
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1) DELHI .....Respondent
.....Respondent
Through: Mr. Gaurav Gupta, SSC along with Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJAO R D E R
06.09.2024
%
1.Bearing in mind the undisputed fact that the notice under Section 148 of the Income Tax Act, 1961 was issued as far back as in April 2023 and the petitioner has participated in the ongoing reassessment proceedings, we find no justification to entertain the writ petition at this belated stage.
2.It shall consequently stand dismissed.
3.This order, however, shall not preclude the writ petitioner from raising all challenges that may otherwise be permissible in law to any final order of assessment that may be passed.
YASHWANT VARMA, J
SEPTEMBER 06, 2024/RW
RAVINDER DUDEJA, J
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