> v. Assistant Commissioner Of Income Tax Circle 22(2

$~96 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 4665/2025 and CM APPL. 21573/2025 SSG INFRATECH PRIVATE LIMITED .....Petitioner Through: Mr Aditya Gupta, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2), DELHI .....Respondent Through: Mr Ruchir Bhatia, SSC. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R23.04.2025 % 1.The petitioner has filed the present petition, inter alia, impugning an assessment order dated 18.03.2025 in respect of Assessment Year 2013-14. Concededly, the said order is passed by the Assessing Officer pursuant to the order passed by the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961 [the Act] on 14.03.2024. The said order was subject matter of an appeal before the Income Tax Appellate Tribunal, which was allowed on 12.03.2025. 2.Since the order under Section 263 of the Act pursuant to which the impugned assessment order has been passed had been set aside, the assessment order cannot be sustained. 3.In view of the above, the present petition is allowed and the impugned assessment order is set aside. Pending application shall also stand disposed of. VIBHU BAKHRU, J TEJAS KARIA, JClick here to check corrigendum, if any APRIL 23, 2025/tr 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 30/04/2025 at 15:49:19