M/S H.A. SHARE AND BROKERS PVT. LTD. vs. ITO, WARD 11 (1) & ORS.

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W.P.(C)/9016/2025HC DelhiDLHC01039685202504 July 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
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What did the High Court hold?

The Court acknowledged the petitioner's request for a correction in their name, citing the PAN card and the notice under Section 148 of the Income Tax Act, 1961, as supporting documents. The Court found that the petitioner was seeking a correction in the memo of parties. The Court directed the petitioner to file an amended memo of parties within two weeks to conform to the corrections sought in the application. The matter was then renotified for hearing. The Court did not decide on the merits of the underlying writ petition, but rather addressed the procedural aspect of correcting the party names.

What were the facts?

The petitioner, M/s H.A. Share and Brokers Pvt. Ltd., filed a writ petition before the Delhi High Court. The petitioner sought a rectification of the order dated 04.07.2025. Specifically, they requested a correction in the name of the petitioner from "M/s H.A. Share & Brokers Pvt. Ltd" to "M/s H.A. Shares & Stock Brokers Pvt. Ltd." The petitioner also sought to add the names of their counsels in the order to record their appearance. The court noted that the parties as depicted in the previous order matched the memo of parties attached to the petition. The petitioner provided a photocopy of their PAN card and a copy of a notice issued by the respondents under Section 148 of the Income Tax Act, 1961, in support of the requested name correction.

What were the issues?

1. Whether the name of the petitioner should be corrected from "M/s H.A. Share & Brokers Pvt. Ltd" to "M/s H.A. Shares & Stock Brokers Pvt. Ltd." in the court's order, pursuant to the petitioner's application for rectification under Section 148 of the Income Tax Act, 1961. Assessee's Contention: The petitioner argued that their correct name is "M/s H.A. Shares & Stock Brokers Pvt. Ltd." and sought to rectify the existing order to reflect this accurate name. They relied on their PAN card and a notice issued under Section 148 of the Income Tax Act, 1961, as evidence of their correct legal identity. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the name correction. The revenue was represented by counsel.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

$~SB-3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9016/2025 M/S H.A. SHARE AND BROKERS PVT. LTD. .....Petitioner Through: None. versus ITO, WARD 11 (1) & ORS. .....Respondents Through: Mr. Shlok Chandra, Ms. Naincy Jain, Madhavi Shukla, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 22.08.2025 CM APPL. 52278/2025 (rectification of order dated 04.07.2025) 1. No one is present on behalf of the applicant/petitioner. 2. We have perused the application. The application is filed with the following prayers:- “a) Allow the present application; b) Permit correction of the name of the Petitioner from “M/s H.A. Share & Brokers Pvt. Ltd” to “M/s H.A. Shares & Stock Brokers Pvt. Ltd.”; c) Pass appropriate directions for addition of Counsels name in the order dated 04.07.2025 thereby recording the Appearance of the counsels for the Petitioner; and” 3. In fact, the petitioner / applicant is seeking correction in the memo of parties. We find that parties as depicted in the order dated 04.07.2025 are the one which are mentioned in the memo of parties attached with the petition. 4. The prayer is that the name of the petitioner must be spelt as ‘M/s. H. A. Shares & Stock Brokers Private Limited’. In support of the prayer, the 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 27/08/2025 at 13:02:05

petitioner/applicant has annexed the photocopy of PAN Card and also the copy of the notice issued by the respondents under Section 148 of the Income Tax Act, 1961. 5. If that be so, appropriate be that the petitioner shall file amended memo of parties in conformity with the corrections sought in the application within a period of two weeks from today. 6. Renotify on 19.09.2025. V. KAMESWAR RAO, J TEJAS KARIA, J AUGUST 22, 2025 M 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 27/08/2025 at 13:02:05

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