RAVINDER KAUR (ERSTWHILE PARTNER OF AUTO BRAKES AGENCY) vs. INCOME TAX OFFICER WARD 35(5),DELHI & ORS.

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W.P.(C)/7293/2023HC DelhiDLHC01020761202322 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission by the revenue's counsel that the notice issued under Section 148A(b) of the Income Tax Act, 1961, to Auto Brakes Agency for assessment year 2016-17, which was issued on March 31, 2023, had been dropped on March 30, 2025. In light of this development, the petitioner's counsel stated that nothing further survived in the present petition and sought to withdraw it. The Court directed the respondent to remove the pendency of the case from their portal against the given PAN. Consequently, the petition was dismissed as withdrawn. No decision on the merits of the original challenge was made.

What were the facts?

The petitioner, Ravinder Kaur, formerly a partner of Auto Brakes Agency, filed a writ petition before the Delhi High Court. The petition challenged notices dated February 17, 2023, issued under Section 148A(b) of the Income Tax Act, 1961, and an order dated March 31, 2023, passed under Section 148A(d) along with a consequential notice under Section 148 of the Act. These actions were related to the assessment year 2016-17 and were issued by the Income Tax Officer, Ward 35(5), Delhi. The revenue, through its counsel, informed the court that the notice under Section 148A(b) issued on March 31, 2023, in the case of Auto Brakes Agency, had been dropped on March 30, 2025. The petitioner's counsel stated that nothing further survived in the petition if this was the case and sought to withdraw the petition, subject to the respondent removing the case's pendency from the portal.

What were the issues?

1. Whether the notices issued under Section 148A(b) and the consequential order under Section 148A(d) and notice under Section 148 of the Income Tax Act, 1961, for assessment year 2016-17, are liable to be quashed. The petitioner sought to quash the notices and the subsequent order and notice, arguing they were procedurally flawed or without merit. The revenue, through its counsel, stated that the notice under Section 148A(b) had been dropped. The petitioner's counsel indicated that if the notice was dropped, the petition could be withdrawn.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7293/2023 & CM APPL. 28346/2023 RAVINDER KAUR (ERSTWHILE PARTNER OF AUTO BRAKES AGENCY) .....Petitioner Through: Mr. Nitin Gulati, Adv. versus INCOME TAX OFFICER WARD 35(5),DELHI & ORS. .....Respondent Through: Mr. Vipul Agrawal, SSC, Ms. Sakshi Sehawal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan and Ms. Harshita Kotru, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 22.09.2025 1. This petitions has been filed with the following prayers:- “a) Issue a writ of certiorari or writ, order 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 notices dated 17.02.2023 issued under section 148A(b) of the Act; b) Issue a writ of certiorari or writ, order 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 impugned order dated 31.03.2023 passed under section 148A(d) and consequential notice of even date issued under section 148 of the Act of the Petitioner and erstwhile company for assessment year 2016-17, and all actions/ 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 04/10/2025 at 15:49:52

proceedings consequential thereto;” 2. Mr. Vipul Agrawal, learned SSC states that he has instructions from the Income Tax Officer, Ward -35(5), New Delhi dated 02.09.2025 to contend, in the case of Auto Brakes Agency, notice under Section 148A(b) as was issued on 31.03.2023 has been decided to be dropped on 30.03.2025. 3. If that be so, learned counsel for the petitioner states as nothing further survives in the present petition, he wishes to withdraw the same provided the respondent shall remove the pendency of the present case from the portal. 4. If that be so, the respondent shall remove the pendency of the present case from their portal against the PAN: AAFFA3889E. 5. Accordingly, the petition is dismissed as withdrawn. 6. Pending application(s) is also dismissed as infructuous. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 22, 2025 rk 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 04/10/2025 at 15:49:52

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