M/S Mhj Metaltechs Pvt. Ltd v. Income Tax Officer, Ward 16 (1), Delhi

$~8 IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 1931/2025 and CM APPLs. 9049-50/2025 M/S MHJ METALTECHS PVT. LTD......PetitionerThrough:Mr Abhinav Sharma with Mr ShreeshPathak, Advocates. versus INCOME TAX OFFICER, WARD 16 (1), DELHI.....RespondentThrough:Ms Naincy Jain and Ms MadhaviShukla, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R21.03.2025 % 1.The petitioner has filed the present petition, inter alia, praying asunder: “a) Set aside/Quash the Impugned Notice dated 20.03.2024bearing DIN & Notice No. ITBA/ AST IF /l 48A(SCN)/202324/l063049051 (1) issued under Section 148A(b) and ImpugnedOrderdated30.03.2024bearingDIN&NoticeNo.ITBA/AST/F/148A/2023-24/1063694791(1) passed/issued underSection 148A(d) by the Respondent and all consequentialproceedings arising therefrom.” 2.The present petition was listed on 14.02.2025 and the learned counselfor the Revenue had sought time to take instructions. She now states, oninstructions, that the order dated 30.03.2024 [impugned order] passedunder Section 148A(d) of the Income Tax Act, 1961 [the Act] be set asideand the matter be remanded to the Assessing Officer for deciding afresh in a time bound manner. 3.In view of the above, without going into the merits of the challenge asraised by the petitioner, we consider it apposite to set aside the impugnedorder dated 30.03.2024 passed under Section 148A(d) of the Act and remandthe matter to the AO for considering afresh. The petitioner is at liberty torespond to the notice dated 20.03.2024 issued under Section 148A(b) of theAct in respect of Assessment Year 2020-21 within a period of ten daysfrom date. The AO shall consider the response of the petitioner and pass afresh order within a period of four weeks thereafter, that is, on or before30.04.2025. The AO would also be at liberty to seek further information ordocuments as considered relevant. 4.In view of the above order, the notice issued under Section 148 of theAct pursuant to the impugned order dated 30.03.2024 and furtherproceedings, if any, are also set aside. 5.The petition is disposed of in the aforesaid terms.Pendingapplications shall also stand disposed of. VIBHU BAKHRU, J MARCH 21, 2025/tr TEJAS KARIA, J Click here to check corrigendum, if any