Allowed¶19

Kunte & Drabu Consultants Pvt. Ltd. v. Income Tax Officer, Ward 14(3), & Ors.

Delhi HC11 Mar 2026W.P.(C)/13979/2024

Case brief

AI extract

What is this about?

Parity/follow-up writ petition, Delhi High Court, W.P.(C) 13979/2024, decided 11.03.2026: quashing of reassessment order under Section 148A(d) dated 28.08.2024 and Section 148 notice of even date for Assessment Year 2018-19 issued to Kunte & Drabu Consultants Pvt. Ltd. by Income Tax Officer, Ward 14(3); allowed in terms of the Division Bench judgment dated 17.01.2025 in W.P.(C) No. 5178/2024 (petitioner's own case); Income Tax Act, 1961; Department could not distinguish the earlier decision.

What did the court decide?

Writ petition allowed; impugned order dated 28.08.2024 passed under Section 148A(d) of the Income Tax, 1961 for Assessment Year 2018-19 and the notice of even date issued under Section 148 of the Act of 1961 quashed; pending application disposed of. ¶19

Kunte & Drabu Consultants Pvt. Ltd. Vs Income Tax Officer, Ward… — Income Tax | Delhi HC (2026)

What the court decided

AI extract

Outcome

¶19

Issue for consideration

Whether the present writ petition pertaining to Assessment Year 2018-19 is squarely covered by the Division Bench judgment dated 17.01.2025 in W.P.(C) No. 5178/2024 (the petitioner's own case), entitling the petitioner to similar relief of quashing of the Section 148A(d) order dated 28.08.2024 and the Section 148 notice of even date.

¶12

Court's answer

The issue involved in the present writ petition (Assessment Year 2018-19) is squarely covered by the Division Bench judgment dated 17.01.2025 in W.P.(C) No. 5178/2024, the petitioner's own case; there is no factual difference except the Assessment Year, and learned Senior Standing Counsel for the Department was unable to distinguish the two cases.

¶12

Ratio / Principle

The impugned order dated 28.08.2024 passed under Section 148A(d) of the Income Tax, 1961 for Assessment Year 2018-19, and the notice of even date issued under Section 148 of the Act of 1961, are quashed.

¶20

Key takeaways

The pending application stands disposed of.ratio¶21

Detailed headnote1 paragraphs

Delhi High Court (Dinesh Mehta and Vinod Kumar, JJ.) allowed W.P.(C) 13979/2024 filed by Kunte & Drabu Consultants Pvt. Ltd. against the Income Tax Officer, Ward 14(3), & Ors. for Assessment Year 2018-19, holding the issue squarely covered by the Division Bench judgment dated 17.01.2025 in the petitioner's own case [W.P.(C) No. 5178/2024], with no factual difference except the Assessment Year, and noting that the Department's Senior Standing Counsel could not distinguish the two cases. The impugned order dated 28.08.2024 passed under Section 148A(d) of the Income Tax, 1961 and the notice of even date issued under Section 148 of the Act of 1961 were quashed; the pending application was disposed of.

¶1

$~39

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- W.P.(C) 13979/2024 & CM APPL. 58487/2024

¶4

KUNTE & DRABU CONSULTANTS PVT. LTD.....Petitioner

¶5

Through: Mr. Aseem Chawla, Sr. Adv. with Mr. Satyen Sethi, Mr. Artatrana Panda, Ms. Pratishtha Chaudhary and Mr. Kavya Garg, Advs.

¶6

versus

¶7

INCOME TAX OFFICER, WARD 14(3), & ORS......Respondents Through: Mr. Anurag Ojha, SSC, Mr. V.K.Saksena and Ms. Hemalata Rawat, JSCs

¶8

CORAM:

¶9

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

¶10

O R D E R

¶11

% 11.03.2026

¶12

Mr. Aseem Chawla, learned Senior Counsel for the petitioner at the outset submitted that the issue involved in the present writ petition is squarely covered by the judgment dated 17.01.2025 passed by the Division Bench of this Court in petitioner’s own case [W.P.(C) No. 5178/2024].

¶13

While asserting that except for the Assessment Year, there is no factual difference, he prayed that the present writ petition be also allowed and similar relief, as had been granted vide judgment dated 17.01.2025, be granted in this case as well.

¶14

Mr. Anurag Ojha, learned Senior Standing Counsel for the Department has not been able to distinguish the case in hands from the

¶15

This is a digitally signed order.

¶16

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 16/03/2026 at 16:30:44

¶17

above referred case decided by this Court on 17.01.2025.

¶18

We are therefore, persuaded to allow the present writ petition, which pertains to Assessment Year 2018-19.

¶19

Writ petition is allowed.

¶20

The impugned order dated 28.08.2024 passed under Section 148A(d) of the Income Tax, 1961( hereinafter referred to as ‘the Act of 1961’ ) for Assessment Year 2018-19 so also the notice of even date issued under Section 148 of the Act of 1961 are hereby quashed.

¶21

Pending application stands disposed of.

¶22

DINESH MEHTA, J.

¶23

VINOD KUMAR, J.

¶24

MARCH 11, 2026/ cd

¶25

This is a digitally signed order.

¶26

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 16/03/2026 at 16:30:44

Kunte & Drabu Consultants Pvt. Ltd. v. Income Tax Officer, Ward 14(3), & Ors.

Case brief

What is this about?

What did the court decide?

Kunte & Drabu Consultants Pvt. Ltd. v. Income Tax Officer, Ward 14(3), & Ors.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Ms. Anita Esmaeilzadeh Vs Union of India through Ministry of Home Affairs & Ors.

Reshma Bano Qureshi Vs Union of India & Ors.

Ms Velocis Systems Pvt. Ltd. Vs National Informatics Centre Services Incorporated Nicsi

Nilesh Vishnu Jagtap Vs Union of India & Ors.

Sushma Pardesi Vs DDA & Ors.

Smt.Pummy Jasneet Kaur Anand Vs Municipal Corporation of Delhi & Ors.

Manohar Filaments Pvt. Ltd. Vs Union of India and Anr.

Premium Payments Solutions Private Limited Vs Income Tax Officer, Ward 20(1), Delhi, & Ors.

Nitin Tanwar Vs Income Tax Officer, Ward 25(3) Delhi

Ram Prabhakar Vs Central Board of Direct Taxes (Cbdt) and Ors.

Ravi Sharma, Advocate Vs Union of India, Ministry of New and Renewable Energy, through- Secretary & Ors.

M/S Conocedor Hospitality Pvt. Ltd. Vs M/S Pratham Infratech Pvt. Ltd. & Anr.

Mci International Llc Vs Union of India and Anr.

Premium Payments Solutions Private Limited Vs Income Tax Officer, Ward 20(1), Delhi, & Ors.