Mason Infrastrructure Pvt. Ltd. v. Ito, Ward 16(3) and Ors.
Case brief
What is this about?
MASON INFRASTRRUCTURE PVT LTD v. ITO, WARD 16(3) AND ORS.; W.P.(C) 5068/2026 with CM APPL. 24827/2026 and CM APPL. 24828/2026; High Court of Delhi; decided 16.04.2026; Coram: Hon'ble Mr. Justice Dinesh Mehta and Hon'ble Mr. Justice Vinod Kumar. Income-tax assessment order dated 08.03.2026 for AY 2015-16 passed by the Jurisdictional Assessing Officer (JAO) quashed along with demand notice of even date for being in conflict with (in the teeth of) the High Court's order dated 19.12.2024 in W.P.(C) 17530/2024 for the same assessee; Revenue conceded inadvertent passing due to communication gap/misconception; plea for action against AO under Contempt of Courts Act, 1971. Keywords: assessment order quashed, demand notice, jurisdictional assessing officer, AY 2015-16, contempt of courts.
What did the court decide?
Quashing and setting aside of the assessment order dated 08.03.2026 and the demand notice of even date; the writ petition stands allowed accordingly.