M/S Omaxe World Street Private Limited v. Deputy Commissioner of Income Tax Central Circle I and Others
Case brief
What is this about?
The High Court allowed a writ petition seeking quashing of a notice issued under Section 148 of the Income Tax Act, 1961. The decision was based on a consensus that the petitioner is entitled to the relief granted in a judgment dated 10.09.2026 in CWP-15791-2024 (Jyoti Sareen case).
What did the court decide?
Quashing of the impugned notice dated 30.03.2023 issued under Section 148 of the Income Tax Act, 1961 along with consequential proceedings.