Prithveelink Buildwell Pvt Ltd v. Assistant Commissioner Of Income Tax Central Circle 25, Dlehi And Ors
High Court
05 Dec 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Prithveelink Buildwell Pvt Ltd v. Assistant Commissioner Of Income Tax Central Circle 25, Dlehi And Ors
Date of order
05 Dec 2024
Assessment year(s)
—
Outcome
Allowed
Case summary
In Prithveelink Buildwell Pvt Ltd v. Assistant Commissioner Of Income Tax Central Circle 25, Dlehi And Ors, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.
Decision: 3.In view of the above, the present petition is allowed and the impugned notice is set aside.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 16680/2024 CM APPL. 70591/2024
PRITHVEELINK BUILDWELL PVT LTD .....Petitioner
Through: Mr. Somil Agarwal, Advocate
versus
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 25, DLEHI AND ORS .....Respondent
Through:
CORAM:HON'BLE THE ACTING CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA
O R D E R05.12.2024
%
1.The petitioner has filed the present petition impugning a notice dated 31.08.2024 issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act) in respect of assessment year (AY) 2015-16. It is the petitioner’s contention is that the notice is issued beyond the period of limitation.
2.Concededly, the issue is covered in favour of the petitioner by the earlier decisions of this Court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others Neutral Citation No. 2024:DHC:4554-DB, The Pr. Commissioner of Income Tax – Central-1 vs. Ojjas Medicare Pvt. Limited Neutral Citation No. 2024:DHC:2629-DB and KAD Housing Private Limited vs. Deputy Commissioner of Income Tax Central 6 Delhi Neutral Citation No. 2024:DHC:8214-DB.
3.In view of the above, the present petition is allowed and the impugned notice is set aside.
ACTING CHIEF JUSTICE
DECEMBER 05, 2024 Aj
TUSHAR RAO GEDELA, J
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