Pinki Tour And Travels Ltd v. Income Tax Department
High Court
30 Aug 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pinki Tour And Travels Ltd v. Income Tax Department
Date of order
30 Aug 2024
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Pinki Tour And Travels Ltd v. Income Tax Department, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.
Decision: The writ petition consequently stands dismissed with costs quantified at INR 20,000/-.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~85
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12044/2024
PINKI TOUR AND TRAVELS LTD
.....Petitioner Through: Mr. Chander Kant Tyagi, Advocate.
versus
%
INCOME TAX DEPARTMENT .....Respondent Through: Mr. Ruchir Bhatia, SSC.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R30.08.2024
CM APPL. 50167/2024 (Exemption)
Allowed, subject to all just exceptions.
This application stands disposed of.
W.P.(C) 12044/2024 & CM APPL. 50166/2024 (Stay)
Undisputedly, the notice under Section 148 of the Income Tax Act, 1961 was issued as far back as on 28 February 2023. We, consequently, find no justification to entertain this belated challenge.
The writ petition consequently stands dismissed with costs quantified at INR 20,000/-.
YASHWANT VARMA, J.
AUGUST 30, 2024/ib
RAVINDER DUDEJA, J.
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