Petitioner sought quashing of tax assessment notices under sections 144B and 142(1) for AY 2014-15 and cessation of related proceedings. Revenue stated the proceedings had been dropped, rendering the petition moot, and the court disposed of it accordingly.
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PARVEEN KUMAR GUPTA .....Petitioner
Through: Mr Nischay Kantoor, Advocate.
versus
NATIONAL FACELESS ASSESSMENT CENTRE & ORS.
.....Respondents Through: Mr Anurag Ojha, SSC with Ms Hemlata Rawat and Mr V.K. Saksena, JSCs.
CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA
O R D E R % 08.05.2025
“A. Issue a writ of and/or order and or directions in the nature of certiorari, prohibition, mandamus or any other appropriate writ, order or direction quashing impugned the impugned notice dated 11.06.2024 issued by Respondent No. 1 under section 144B of the Act, notice dated 24.06.2024 issued under section 142(1) of the Act, and all proceedings/ actions consequent thereto for AY 2014-15.
AND
B. Issue writ and/or order and/or direction in the nature of mandamus/certiorari or any other appropriate writ, order or direction quashing the continuation of illegal proceedings for assessment year 2014-15;
AND
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 19:55:34
C. Issue a writ of and/or order and/or direction in the nature of prohibition commanding Respondents to forebear from giving effect to and/or taking any step whatsoever pursuant to and/or in furtherance of the impugned notices dated 11.06.2024 and notice dated 24.06.2024 for AY 2014-15;
AND
D. Award cost of litigation.”
VIBHU BAKHRU, J
TEJAS KARIA, J
MAY 8, 2025/ tr
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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 19:55:34
1 issue framed by the court
Should notices issued under sections 144B and 142(1) for AY 2014-15 be quashed and proceedings halted?
2 provisions across 1 enactments
Parveen Kumar Gupta
National Faceless Assessment Centre & Ors.
Vibhu Bakhru
Tejas Karia
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
