Neeraj Kumar Gupta v. Income Tax Officer, & Anr
High Court
15 Feb 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Neeraj Kumar Gupta v. Income Tax Officer, & Anr
Date of order
15 Feb 2024
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Neeraj Kumar Gupta v. Income Tax Officer, & Anr, the High Court (2024) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~26
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 14861/2022 & CM APPL. 45699/2022 (Interim Stay)
NEERAJ KUMAR GUPTA ..... Petitioner
Through: Mr. Aditya Kumar Garg, Adv.
versus
INCOME TAX OFFICER, & ANR. ..... Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, JSC & Ms. Nupur Sharma, Advs. Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, JSC & Ms. Nupur Sharma, Advs.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R15.02.2024
%
Learned counsels for parties are ad idem that the challenge in the instant writ petition is liable to succeed in light of the judgment rendered by the Court in Twylight Infrastructure Pvt Ltd. vs. Income Tax Officer Ward 25(3) Delhi & Ors. [2024 SCC OnLine Del 330].
Accordingly, we allow the instant writ petition and set aside the impugned order issued under Section 148A(d) of the Income Tax Act, 1961 [“Act”] and subsequent notice under Section 148 of the Act, both dated 31 July 2022, subject to liberty reserved in terms of paragraphs 29 & 30 of Twylight Infrastructure Pvt Ltd.
YASHWANT VARMA, J
PURUSHAINDRA KUMAR KAURAV, JFEBRUARY 15, 2024/kk
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