Rajinder Kumar v. Income Tax Officer Ward 44(1), Delhi
High Court
30 Jan 2024 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Rajinder Kumar v. Income Tax Officer Ward 44(1), Delhi
Date of order
30 Jan 2024
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Rajinder Kumar v. Income Tax Officer Ward 44(1), Delhi, the High Court (2024) decided the matter.
Decision: Consequently, and in light of the above, the instant writ petition shall stand allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
$~20
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 6155/2023 & CM APPL. 24230/2023 (Stay)
RAJINDER KUMAR ..... Petitioner Through: Mr. Kapil Goel, Adv. versus
INCOME TAX OFFICER WARD 44(1), DELHI
..... Respondent
Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC & Mr. Utkarsh Tiwari, Adv.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R30.01.2024
%
Learned counsels for parties are ad idem that the issues raised in the instant writ petition stand concluded and answered in favour of the
assessee in light of the judgments rendered in Twylight Infrastructure Pvt Ltd. vs. Income Tax Officer Ward 25(3) Delhi & Ors. [2024 SCC OnLine Del 330] and Ganesh Dass Khanna vs. Income Tax Officer & Anr. [2023 SCC OnLine Del 7286].
Consequently, and in light of the above, the instant writ petition shall stand allowed. The notice under Section 148 of the Income Tax Act, 1961 [“Act”] dated 30 June 2021, as also the subsequent notice dated 21 May 2022 and the orders passed referable to Section 148A(d) of the Act shall stand quashed and set aside.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.JANUARY 30, 2024/kk
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