This is a writ petition challenging a notice under Section 148 of the Income Tax Act. The Delhi High Court disposed of the petition by allowing assessment proceedings to continue before the Assessing Officer.
Assessment proceedings to continue; liberty to urge pleas before Assessing Officer.
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.
$~35
.....Petitioner
Through: Mr. Amol Sinha, Adv. versus
INCOME TAX OFFICER, WARD-72(1), NEW DELHI & ANR.
.....Respondents Through: Mr. Siddhartha Sinha, SSC
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 10/11/2025 at 15:51:45
have been issued.
V. KAMESWAR RAO, J
MADHU JAIN, J
NOVEMBER 04, 2025
ss
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 10/11/2025 at 15:51:45
1 issue framed by the court
Whether a notice u/s 148 of the Income Tax Act, 1961 issued for AY 2021-22 should be quashed.
Colour shows how this judgement treated each authority
Benaifer Vispi Patel vs. Income-Tax OfficerReferred¶12
Benaifer Vispi Patel vs. Income-Tax Officer
1 provisions across 1 enactments
Veena Arora
Income Tax Officer, Ward-72(1), New Delhi
V Kameswar Rao
Madhu Jain
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
