2024 (1) TMI 219

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....toor and Soniya Dodeja, Advs. Respondents Through: Mr Shlok Chandra, Sr. Standing Counsel. Ms Bakshi Vinita, SPC for R-5. RAJIV SHAKDHER, J. (ORAL): 1. The aforementioned writ petition was listed in the first instance on 23.05.2023. 2. After hearing counsel for the parties, we had broadly etched out the contours of the case. 3. For convenience, relevant parts of the order dated 23.0....

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....as relied upon the following orders: (i) Order dated 13.03.2023 passed in W.P.(C) No. 16974/2022, titled Genesis Colors Ltd. v. ACIT & Ors. (ii) Order dated 14.12.2022 passed in W.P.(C) No. 12220/2022, titled Vinayak Services Pvt. Ltd. v. ITO & Ors. 5. Issue notice. 5.1 Mr Shlok Chandra, learned senior standing counsel, accepts notice on behalf of the respondent....

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....1 [in short, "Act"], was dispatched on the same date. 6. As indicated in our order dated 23.05.2023, what is on record is an email dated 16.07.2021, which is clearly suggestive of the fact that the aforementioned impugned notice was transmitted on the said date to the petitioner. 7. Furthermore, a perusal of the impugned notice dated 30.06.2021 shows that it does not bear the time-stamp or t....

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....sistant Commissioner of Income Tax(OSD) Range-10 & Ors. (ii) Order dated 14.12.2022 passed in W.P.(C) 12220/2022, titled M/s Vinayak Services Pvt Ltd vs Income Tax Officer Ward 26(3) Delhi. (iii) Order dated 13.03.2022 passed in W.P.(C) 1525/2023 & 1526/2023, titled M/s Holy Building Solutions Private Limited vs Income Tax Officer, Ward 11 (1) Delhi & Anr. (iv) Himanshu ....