Case Law › High Court › Suraj Prakash Arora v. Income Tax Office...

Suraj Prakash Arora v. Income Tax Officer, Ward 61(1), New Delhi & Anr

High Court 29 Aug 2024 In favour of: Unclear

Forum / Bench

High Court · dhcdb

Parties

Date of order

29 Aug 2024

Assessment year(s)

—

Outcome

Other

Case summary

In Suraj Prakash Arora v. Income Tax Officer, Ward 61(1), New Delhi & Anr, the High Court (2024) decided the matter.

Decision: Accordingly, while we dismiss the writ petition, we leave all rights and contentions of the writ petitioner open to be addressed in the reassessment proceedings.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 148A case law →

The order — as passed by the High Court

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6993/2024 & CM APPL. 29097/2024 (Stay) SURAJ PRAKASH ARORA .....Petitioner Through: Ms. Ragini Handa, Adv. versus INCOME TAX OFFICER, WARD 61(1), NEW DELHI & ANR. .....Respondents Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJAO R D E R 29.08.2024 % Bearing in mind the undisputed fact that the order under Section 148A(d) of the Income Tax Act, 1961 is dated 5 April 2023, we find no justification to entertain the belated challenge which stands raised. Accordingly, while we dismiss the writ petition, we leave all rights and contentions of the writ petitioner open to be addressed in the reassessment proceedings. YASHWANT VARMA, J AUGUST 29, 2024/kk RAVINDER DUDEJA, J

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