High CourtsDivision Bench(2023) 12 DEL CK 0024

Shourya Estates Pvt. Ltd vs Income Tax Officer, Ward 23(2) New Delhi & Anr.

Delhi High Court · Decided on 4 December 2023

HON’BLE JUDGES
Rajiv Shakdher, J · Anish Dayal, J
RESULT
Allowed
CASE NUMBER
Civil Writ Petition No. 13049 Of 2018

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Judgment

10 paragraphs · 161 words

Rajiv Shakdher, J

1.

This writ petition concerns Assessment Year (AY) 2011-12.

2.

Via this writ petition, the petitioner, i.e., Shourya Estates Pvt. Ltd. [hereafter referred to as "SEPL"], seeks the following directions:

(i) Quash  notice  dated  31.03.2018  issued  under  Section  148  of  the Income Tax Act, 1961 [in short, “Act”].

(ii) Quash the order dated 26.11.2018 whereby objections filed by SEPL concerning reopening its assessment were rejected.

3.

We may note that learned counsel for the parties are ad idem that the issue involved in the instant case is similar to that which obtains in W.P.(C)No.12709/2018, concerning SEPL’s sister concern, Shourya Infrastructure Pvt. Ltd.

4.

We have quashed the order, rejecting the objections for the reasons outlined in the judgment in the aforementioned case.

5.

According to us, this writ petition will follow the same course.

6.

Accordingly, the prayers made in the writ petition are allowed.

7.

Parties will act based on the digitally signed copy of the judgment.