Allowed
Neeraj Kumar Gupta v. Income Tax Officer, & Anr.
Delhi HCW.P.(C)/14861/2022
Case brief
AI extract
What is this about?
The High Court of Delhi allowed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The petition was disposed of relying on the judgment in Twylight Infrastructure Pvt Ltd., setting aside the impugned order dated 31 July 2022.
What did the court decide?
The impugned order under Section 148A(d) and subsequent notice under Section 148 of the Income Tax Act, 1961 dated 31 July 2022 were set aside.