This Petition Was Heard Along With Writ Tax v. Union Of India Throughits Revenue Secretary North Block And 2 Ors
High Court
30 Sep 2021 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
This Petition Was Heard Along With Writ Tax v. Union Of India Throughits Revenue Secretary North Block And 2 Ors
Date of order
30 Sep 2021
Assessment year(s)
2014-15
Outcome
Allowed
The order — as passed by the High Court
Case summary
In This Petition Was Heard Along With Writ Tax v. Union Of India Throughits Revenue Secretary North Block And 2 Ors, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.
Decision: Present petition is allowed, in terms of the order ofeven date in Writ Tax No.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
Case :- WRIT TAX No. - 778 of 2021
Petitioner :- Exotic Buildmart Pvt. Ltd.Respondent :- Assistant Commissioner Of Income Tax And AnotherCounsel for Petitioner :- Parv AgarwalCounsel for Respondent :- Gaurav Mahajan
Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J.
1. Heard learned counsel for the parties.
2. This petition was heard along with Writ Tax No. 524 of2021 (Ashok Kumar Agarwal Vs. Union of India ThroughIts Revenue Secretary North Block and 2 Ors.).
3. Present writ petition has been filed challenging thenotice dated 30.06.2021 issued under Section 148 of theIncome Tax Act, 1961, for A.Y. 2014-15.
4. Arguments advanced by learned counsel for thepetitioner, have been considered in the oral judgementpronounced today (30.09.2021) in Court in Writ Tax No.524 of 2021. That writ petition has been allowed.
5. For the same reasons, the reassessment notice dated30.06.2021 issued under Section 148 of the Income TaxAct, 1961, for A.Y. 2014-15, is quashed.
6. Present petition is allowed, in terms of the order ofeven date in Writ Tax No. 524 of 2021.
Order Date :- 30.9.2021Abhilash
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