Dismissed¶22

Ravinder Kaur (Erstwhile Partner of Auto Brakes Agency) v. Income Tax Officer Ward 35(5),DELHI & Ors.

Delhi HC22 Sept 2025W.P.(C)/7293/2023

Case brief

AI extract

What is this about?

Writ petition under Articles 226/227 - Income Tax - reopening for AY 2016-17 - notice u/s 148A(b) dated 17.02.2023 - order u/s 148A(d) dated 31.03.2023 - notice u/s 148 dated 31.03.2023 - Auto Brakes Agency - Ravinder Kaur erstwhile partner - s.148A(b) notice dropped on 30.03.2025 - withdrawal - petition dismissed as withdrawn - direction to remove portal pendency - PAN AAFFA3889E - CM APPL. 28346/2023 dismissed as infructuous - no merits adjudication.

What did the court decide?

Withdrawal permitted; petition dismissed as withdrawn; respondent directed to remove the pendency of the case from its portal against PAN AAFFA3889E; pending application (CM APPL. 28346/2023) dismissed as infructuous. ¶22

Ravinder Kaur (Erstwhile Partner of Auto Brakes… — Writ and Judicial Review | Delhi HC (2025)

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$~27

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 7293/2023 & CM APPL. 28346/2023

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RAVINDER KAUR (ERSTWHILE PARTNER OF AUTO

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BRAKES AGENCY) .....Petitioner

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Through: Mr. Nitin Gulati, Adv.

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versus

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INCOME TAX OFFICER WARD 35(5),DELHI & ORS.

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.....Respondent Through: Mr. Vipul Agrawal, SSC, Ms. Sakshi Sehawal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan and Ms. Harshita Kotru, Advs.

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CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

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O R D E R 22.09.2025

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This petitions has been filed with the following prayers:-

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“a) Issue a writ of certiorari or writ, order or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226 / 227 of the Constitution of India quashing notices dated 17.02.2023 issued under section 148A(b) of the Act;

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b) Issue a writ of certiorari or writ, order or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226 / 227 of the Constitution of India quashing impugned order dated 31.03.2023 passed under section 148A(d) and consequential notice of even date issued under section 148 of the Act of the Petitioner and erstwhile company for assessment year 2016-17, and all actions/

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This is a digitally signed order.

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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 04/10/2025 at 15:49:52

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proceedings consequential thereto;”

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Mr. Vipul Agrawal, learned SSC states that he has instructions from the Income Tax Officer, Ward -35(5), New Delhi dated 02.09.2025 to contend, in the case of Auto Brakes Agency, notice under Section 148A(b) as was issued on 31.03.2023 has been decided to be dropped on 30.03.2025.

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If that be so, learned counsel for the petitioner states as nothing further survives in the present petition, he wishes to withdraw the same provided the respondent shall remove the pendency of the present case from the portal.

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If that be so, the respondent shall remove the pendency of the present case from their portal against the PAN: AAFFA3889E.

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Accordingly, the petition is dismissed as withdrawn.

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Pending application(s) is also dismissed as infructuous.

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V. KAMESWAR RAO, J

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VINOD KUMAR, J

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SEPTEMBER 22, 2025 rk

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This is a digitally signed order.

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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 04/10/2025 at 15:49:52

Ravinder Kaur (Erstwhile Partner of Auto Brakes Agency) v. Income Tax Officer Ward 35(5),DELHI & Ors.

Case brief

What is this about?

What did the court decide?

Ravinder Kaur (Erstwhile Partner of Auto Brakes Agency) v. Income Tax Officer Ward 35(5),DELHI & Ors.

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

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