Allowed¶17

Nkc Projects Private Limited v. Dcit Circle -16(1) New Delhi

Delhi HC15 May 2025W.P.(C)/6498/2025

Case brief

AI extract

What is this about?

NKC Projects Private Limited v DCIT Circle -16(1) New Delhi | W.P.(C) 6498/2025 & CM APPL. 29599-600/2025 | High Court of Delhi | decided 15.05.2025 | Section 148 Income Tax Act 1961 notice dated 29.03.2025 AY 2018-19 set aside for want of prescribed Section 148A procedure | Revenue given liberty to initiate Section 148A proceedings and issue fresh Section 148 notice in accordance with law within prescribed time | petition allowed | pending applications disposed of.

What did the court decide?

Set-aside of the impugned notice dated 29.03.2025 issued under Section 148 of the Act, with liberty to the Revenue to initiate proceedings under Section 148A and, if the Assessing Officer finds it a fit case, to issue a fresh Section 148 notice in accordance with law within the prescribed time; pending applications disposed of. ¶17

Nkc Projects Private Limited Vs Dcit Circle -16(1) New Delhi — Income Tax | Delhi HC (2025)

¶1

$~95

¶2

* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6498/2025 & CM APPL. 29599-600/2025

¶3

NKC PROJECTS PRIVATE LIMITED

¶4

.....Petitioner

¶5

Through: Mr Prakash Sinha, Advocate.

¶6

versus

¶7

DCIT CIRCLE -16(1) NEW DELHI

¶8

.....Respondent Through: Mr Gaurav Gupta, SSC, Mr Shivendra Singh, Mr Yojit Pareek, JSCs and Ms Prakriti Rastogi, Advocate.

¶9

CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 15.05.2025

¶10

Issue notice. Mr Gupta, the learned counsel appearing for the Revenue accepts notice.

¶11

The petitioner has filed the present petition, inter alia, impugning the notice dated 29.03.2025 [ impugned notice ] issued under Section 148 of the Income Tax Act, 1961 [ the Act ] in respect of the Assessment Year [ AY ] 2018-19.

¶12

It is the petitioner’s case that the impugned notice has been issued without following the procedure as prescribed under Section 148A of the Act.

¶13

Mr Gupta, the learned counsel for the Revenue, fairly states that the impugned notice may be set aside with liberty to the Revenue to issue fresh notice after following the due procedure under Section 148A of the Act.

¶14

In view of the above, the impugned notice is set aside. We, however,

¶15

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 01/07/2025 at 20:00:28

¶16

clarify that the Revenue would not be precluded from initiating the proceedings under Section 148A of the Act and if the Assessing Officer finds it a fit case for issuance of notice under Section 148 of the Act, to issue the same, subject to the same being in accordance with law and within the time as otherwise prescribed under the law.

¶17

The petition is allowed in the aforesaid observation. The pending applications are also disposed of.

VIBHU BAKHRU, J

TEJAS KARIA, J

MAY 15, 2025 M

Click here to check corrigendum, if any

¶22

Nkc Projects Private Limited v. Dcit Circle -16(1) New Delhi

Case brief

What is this about?

What did the court decide?

Nkc Projects Private Limited v. Dcit Circle -16(1) New Delhi

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Verto Bizserv Vs Govt of NCT of Delhi & Ors.

Staff Selection Commission & Ors. Vs Avgalla Meena

Suraj Tiwari Vs Municipal Corporation of Delhi & Ors.

Jagjit Singh Hanspal Vs Gurpreet Kaur Hanspal

Mr Bharat Anand Vs Gail (India) Limited & Anr.

Delhi Subordinate Services Selection Board & Ors. Vs Parvesh Gautam & Anr.

Mohd. Nasir Vs Municipal Corporation of Delhi and Ors.

Mahesh Chandra Vs Piramal Capital and Housing Finance Corporation Ltd. & Ors.

Tia Enterprises Pvt. Ltd. Vs Assistant Commissioner of Income Tax Circle 25(1), Delhi

United India Metal Formings Private Limited & Anr. Vs Ms. Shazia Rehman & Anr.

Commissioner of Income Tax (International TAX)-1, New Delhi Vs Goto Technologies Ireland Unlimited Company

The Commissioner of Income Tax - International Taxation -3 Vs Six Continents Hotels Inc.

The Pr. Commissioner of Income Tax -Central -1 Vs Bjn Holdings Ltd.

M/S C2C Global Education India Pvt. Ltd. Vs M/S Dimple Educational and Charitable Society