+W.p.(C) 7032/2023 And Cm Appl v. Assistant Commissioner Of Income Tax Centralcircle 3 & Anr

$~96 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 7032/2023 and CM APPL. 22284/2025AAM AADMI PARTY.....Petitioner Through:Mr Ramesh Singh, Senior AdvocatewithMsVibhootiMalhotra,MrBhuvnesh Satija, Mr Udit Sharma andMr Aniket Kandani, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRALCIRCLE 3 & ANR......Respondents .....Respondents Through:Mr Zoheb Hossain, Special Counselfor Mr Indruj Rai, SSC and MrSanjeev Menon, Mr Rahul Singh,Advocates. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R17.04.2025 % 1.The petitioner has filed the present petition impugning an order dated26.04.2023 passed under Section 148A(d) of the Income Tax Act, 1961 [theAct]. The petitioner also impugns a notice dated 26.04.2023 issued underSection 148 of the Act. 2.Pursuant to the aforesaid notice the petitioner had filed a return ofincome and had also participated in the assessment proceedings. The saidproceedings have culminated in an assessment order. Concededly, thepetitioner has a statutory remedy of an appeal against the said orderincluding on the grounds as urged in the present petition. 3.In view of the above, we do not consider it apposite to entertain thepresent petition. The same is, accordingly, disposed of.present petition. The same is, accordingly, disposed of. 4.We clarify that all rights and contentions of the parties are reserved.5.In view of the above, the pending application seeking amendment ofthe petition is also disposed of.5.In view of the above, the pending application seeking amendment ofthe petition is also disposed of. VIBHU BAKHRU, J APRIL 17, 2025RK TEJAS KARIA, J Click here to check corrigendum, if any