2025 (9) TMI 959

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.... 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 exceptions. 2. The application stands....

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....i 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 this Court relying upon the TKS ....

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....eing 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(C) No. 13229/2024 PC Jeweller Ltd....

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....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 dated 29.03.2022 by the Central Bo....