The Delhi High Court allowed a writ petition quashing a Section 148 notice issued under Section 148A(d). The court held the notice was invalid because it procedurally treated the petitioner, who was the vendee, as the seller of a property.
Notice dated 09 July 2022 passed under Section 148A(d) of the Act quashed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~24
Through: Mr. A.K. Babbar, Mr. Surendra Kumar, Advs.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX 12 & ORS. ..... Respondent Through: Mr. Kunal Sharma, Sr. SC with Ms. Zehra Khan, Jr. SC, Mr. Shubendru, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 06.02.2024
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/12/2024 at 15:33:39
the Act. The order further proceeds to recite that the petitioner has sold the property for a consideration of Rs.23,00,000/-.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
FEBRUARY 06, 2024 neha
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/12/2024 at 15:33:39
2 issues framed by the court
Whether the notice under Section 148 was valid given the petitioner was the purchaser not the seller in the only recorded transaction.
Whether the petitioner's failure to file a counter affidavit should preclude relief on substantive grounds.
3 provisions across 1 enactments
Rukmani Singh
Principal Commissioner of Income Tax
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
