Writ petition challenging a Section 148 income tax reassessment notice on the ground that respondent No.1 lacked competence to issue it; dismissed in view of the coordinate bench decision in T.K.S. Builders Pvt. Ltd., with pending applications disposed.
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$~34
Through: Mr. Vikas Verma, Mr. Durgesh Gupta and Mr. Krishan Aggarwal, Advs.
versus
INCOME TAX OFFICER & ORS. .....Respondents Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs and Mr. Udit Dad, Adv. Mr. Abhishek Gupta, SPC for UOI.
CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR
O R D E R
% 16.01.2026 1. The basic issue as canvassed by the petitioner in the instant case is that the notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 could not have been issued by respondent No.1.
DINESH MEHTA, J
VINOD KUMAR, J
JANUARY 16, 2026/ ss
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1 issue framed by the court
Whether a notice dated 28.03.2025 issued under Section 148 of the Income Tax Act, 1961 could have been issued by respondent No.1.
Colour shows how this judgement treated each authority
T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25 (3) New DelhiFollowed¶2
NC : 2024:DHC:8330-DB
1 provisions across 1 enactments
Kavita Verma
Income Tax Officer
Dinesh Mehta
Vinod Kumar
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
