VEENA ARORA vs. INCOME TAX OFFICER, WARD-72(1), NEW DELHI & ANR.

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W.P.(C)/13751/2025HC DelhiDLHC01065337202504 November 2025Author: CASES PERTAINING TO SPL.DIVISION BENCHES2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition and pending application with an observation that the assessment proceedings initiated pursuant to the notice issued under Section 148 of the Act shall continue. The Court granted liberty to the petitioner to urge all pleas, both on facts and in law, before the Assessing Officer. The Assessing Officer was directed to consider these pleas and pass appropriate orders in accordance with the law. The Court did not decide on the validity of the Section 148 notice itself but allowed the proceedings to continue for the Assessing Officer to examine the petitioner's contentions. No specific finding was given on the applicability of the Benaifer Vispi Patel case.

What were the facts?

The petitioner, Veena Arora, filed a writ petition before the Delhi High Court challenging a notice dated June 26, 2025, issued by the Income Tax Officer, Ward-72(1), New Delhi, under Section 148 of the Income Tax Act, 1961, for Assessment Year 2021-22. The petitioner sought quashing of this notice and the proceedings initiated pursuant thereto. The Revenue, represented by Senior Standing Counsel, requested that no interference be made with the notice, suggesting that the issues raised by the petitioner should be considered by the Assessing Officer.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated 26.06.2025, for AY 2021-22, is valid and could have been issued in the given facts? (Question of law and fact, concerning Section 148 of the Act). Assessee's Contention: The petitioner argued that the notice under Section 148 could not have been issued, relying on the judgment of the Bombay High Court in Benaifer Vispi Patel vs. Income-Tax Officer, which allegedly covered the issue in favour of the petitioner. Revenue's Contention: The Revenue submitted that no interference should be made with the impugned notice, as the issues raised by the petitioner should be appropriately considered by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13751/2025 CM APPL. 56399/2025 VEENA ARORA .....Petitioner Through: Mr. Amol Sinha, Adv. versus INCOME TAX OFFICER, WARD-72(1), NEW DELHI & ANR. .....Respondents Through: Mr. Siddhartha Sinha, SSC CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MS. JUSTICE MADHU JAIN

O R D E R % 04.11.2025

1.

This petition has been filed with the following prayer: “a) This Hon’ble Court be pleased to allow the present Writ Petition and pass a writ of certiorari or mandamus or any other appropriate writ and/or order and/or direction quashing the impugned notice dated 26.06.2025 issued by the Respondent No.1 under section 148 of the Act and proceedings initiated pursuant thereto for A.Y 2021-22;”

2.

On the last date of hearing, Mr. Siddhartha Sinha, Senior Standing Counsel had sought time to take instructions. He states, no interference be made with the impugned notice issued under Section 148 of the Income Tax Act, 1961 (the Act) dated 26.06.2025 as the issue which has been raised by the petitioner should be appropriately considered by the Assessing Officer.

3.

On this, the submission made by the learned counsel for the petitioner is that the issue is covered in favour of the petitioner by a judgment of the Bombay High Court in the case Benaifer Vispi Patel vs. Income-Tax Officer. According to him, in the given facts, the notice under Section 148 could not This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/11/2025 at 15:51:45

have been issued.

4.

Appropriate be that the assessment proceedings initiated pursuant to notice issued under Section 148 of the Act shall continue, by giving liberty to the petitioner to urge all pleas both on facts and in law, before the Assessing Officer to enable him to consider the same and pass appropriate orders, in accordance with law.

5.

With the above observation, the petition and the pending application are disposed of. V. KAMESWAR RAO, J MADHU JAIN, J NOVEMBER 04, 2025 ss This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/11/2025 at 15:51:45

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