Allowed¶20
Munters India Humidity Control Private Limited v. Assessment Unit National Faceless Assessment Centre and Ors.
Delhi HCW.P.(C)/17667/2024
Case brief
AI extract
What is this about?
W.P.(C) 17667/2024, Delhi High Court, decided 21.01.2026, coram Dinesh Mehta and Vinod Kumar, JJ. Petitioner: Munters India Humidity Control Private Limited (Ananya Kapoor, Soumya Singh). Respondents: Assessment Unit, National Faceless Assessment Centre and ors. (Abhishek Maratha SSC, Apoorv Agarwal JSC). Assessment order dated 03.10.2024 under S. 143(3) read with S. 144C(13) and S. 144B, Income Tax Act, 1961, quashed as covered by CIT(Intl. Taxation)-2, New Delhi v. Hyundai Rotem Company, NC: 2025:DHC:9430-DB, ITA 304/2025; writ petition allowed.
What did the court decide?
Quashing of the impugned assessment order dated 03.10.2024 passed under Section 143(3) read with Section 144C(13) and 144B of the Income Tax Act, 1961. ¶20