2025 (9) TMI 959

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....titioner Through: Ms. Kavita Jha, Sr. Adv, Mr. Anand Chaudhary, Mr. Kumail Abbas, Mr. Deepanshu Mehta, Ms. Sahar Irfan, Advs. For the Respondent Through: Mr. Anurag Ojha, SSC, Mr. V K Saksena, JSC, Ms. Hemlata Rawat, JSC, Mr. Abhay Singh, Mr. Saurabh, Mr. Dipak Raj Singh, Advs. V. KAMESWAR RAO, J. (ORAL) CM APPL. 58382/2025(exemption) 1. Exemption is allowed subject to all just excepti....

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.... that the issue in so far as Delhi is concerned is covered by the judgment in the case of TKS Builders Pvt. Ltd. v. Income Tax Officer, Ward 25(3) New Delhi, NC-2024:DHC:8330-DB. She also states that a writ petition being, PC Jeweller Limited v. Assistant Commissioner of Income Tax & Anr. W.P.(C) 13229/2024 decided on 23.01.2025, involving the same issue has been dismissed by the Division Bench of....

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.... "6. The submission (i) being the only submission advanced by the learned counsel for the petitioner, suffice to state the issue has been settled by this Court in the case of TKS Builders Pvt. Ltd. vs ITO Ward 25(3) New Delhi Neutral Citation 2024: DHC: 8330-DB and the same is binding on us. 7. In this regard, he has also fairly drawn our attention to order dated 23.01.2025 in WP(....

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....ssessment year 2018-19" 2. The petitioner has premised its challenge to the impugned notices issued under Section 148A(b) of the Income Tax Act, 1961 (hereafter the Act) and Section 148 of the Act on the ground that the Jurisdictional Assessing Officer (JAO) did not have the jurisdiction to initiate the proceedings under Section 148A and 148 of the Act after issuance of the Notification d....