+ W.p.(C) 6862/2023, Cm Appl v. Assistant Commissioner Of Income Tax & Ors

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 05.08.2025 + W.P.(C) 6862/2023, CM APPL. 26810/2023 NIMIT BUILDERS PRIVATE LIMITED (AS SUCCESSOR IN THE INTEREST OF JK JEET CLOTHES PRIVATE LIMITED AND VERMA PROPTECH PRIVATE LIMITED) .....Petitioner Through: Ms. Kavita Jha, Sr. Adv, with Mr. Vaibhav Kulkarni, Ms. Aabgina Chisti Advs. NIMIT BUILDERS PRIVATE LIMITED (AS SUCCESSOR IN THE INTEREST OF JK JEET CLOTHES PRIVATE LIMITED AND VERMA PROPTECH PRIVATE LIMITED) .....Petitioner Through: Ms. Kavita Jha, Sr. Adv, with Mr. Vaibhav Kulkarni, Ms. Aabgina Chisti Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC, Mr. Surya Jindal Adv. CORAM: HON’BLE MR. JUSTICE V. KAMESWAR RAOHON’BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J . (ORAL) 1. This petition has been filed with the following prayers: �‡(a) issue writ of certiorari or writ, o rder or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India, quashing notice dated 18.05.2022 issued under section 148A(b) of the Act. (b) issue a writ and/or order and /or direction in the nature of mandamus/certiorari or any other appropriate writ, order or direction quashing the impugned order dated 28.07.2022 passed by Respondent No.2 under section 148A(d) of the Act; (c) issue writ and/or order and/or direction in th e nature of mandamus or any other appropriate writ, order or direction