NIMIT BUILDERS PRIVATE LIMITED (AS SUCCESSOR IN THE INTEREST OF JK JEET CLOTHES PRIVATE LIMITED AND vs. ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

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W.P.(C)/6862/2023HC DelhiDLHC01019546202305 August 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, in its oral order, has disposed of the petition. The specific findings on the legality of the notice under Section 148A(b) and the order under Section 148A(d) are not detailed. However, the operative direction indicates that the petition has been disposed of. The judgment does not explicitly state what the Tribunal decided regarding the merits of the case or the specific relief granted, other than the disposal of the petition. No issues were expressly left undecided.

What were the facts?

The petitioner, Nimit Builders Private Limited, acting as successor in interest to JK Jeet Clothes Private Limited and Verma Proptech Private Limited, filed a writ petition challenging a notice dated May 18, 2022, issued under Section 148A(b) of the Income Tax Act, 1961, and an order dated July 28, 2022, passed under Section 148A(d) of the Act by Respondent No. 2. The petition seeks to quash these notices and orders. The specific assessment years and the amount in dispute are not explicitly stated in the provided text. The procedural history involves the issuance of the impugned notice and order, which the petitioner seeks to set aside via a writ of certiorari and mandamus.

What were the issues?

1. Whether the notice dated May 18, 2022, issued under Section 148A(b) of the Income Tax Act, 1961, is liable to be quashed. (Question of law) 2. Whether the order dated July 28, 2022, passed under Section 148A(d) of the Income Tax Act, 1961, is liable to be quashed. (Question of law) Assessee's Contentions: The petitioner seeks to quash the notice and order under Section 148A. The specific grounds for challenge and any authorities or precedents relied upon are not detailed in the provided text. Revenue's Contentions: The revenue, represented by the Assistant Commissioner of Income Tax and others, is the respondent. Their arguments and any reliance on authorities or precedents are not recorded in the provided text.

Which sections of the Income-tax Act were involved?

Section 148A(b),Section 148A(d)

AI-generated summary — verify with the full judgment below

W.P. (C) 6862/2023 Page 1 of 5

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of Decision : 05.08.2025

+ W.P.(C) 6862/2023, CM APPL. 26810/2023 NIMIT BUILDERS PRIVATE LIMITED (AS SUCCESSOR IN THE INTEREST OF JK JEET CLOTHES PRIVATE LIMITED AND VERMA PROPTECH PRIVATE LIMITED) .....Petitioner Through: Ms. Kavita Jha, Sr. Adv, with Mr. Vaibhav Kulkarni, Ms. Aabgina Chisti Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC, Mr. Surya Jindal Adv.

CORAM:

HON’BLE MR. JUSTICE V. KAMESWAR RAO

HON’BLE MR. JUSTICE VINOD KUMAR

V. KAMESWAR RAO, J . (ORAL)

1.

This petition has been filed with the following prayers: ‡(a) issue writ of certiorari or writ, o rder or direction in the nature of certiorari, or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India, quashing notice dated 18.05.2022 issued under section 148A(b) of the Act.

(b) issue a writ and/or order and /or direction in the nature of mandamus/certiorari or any other appropriate writ, order or direction quashing the impugned order dated 28.07.2022 passed by Respondent No.2 under section 148A(d) of the Act;

(c) issue writ and/or order and/or direction in th e nature of mandamus or any other appropriate writ, order or direction

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