Shourya Estates Pvt. Ltd. vs Income Tax Officer, Ward 23(2) New Delhi ...
2023 Latest Caselaw 4831 Del

Delhi High Court

Shourya Estates Pvt. Ltd. vs Income Tax Officer, Ward 23(2) New Delhi ... on 4 December, 2023

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

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

                                                                       Judgment Reserved on: 03.08.2023
                           %                                      Judgment Pronounced on: 04.12.2023

                           +      W.P.(C) 13049/2018

                                  SHOURYA ESTATES PVT. LTD.              ..... Petitioner
                                               Through: Mr Ruchesh Sinha, Adv.
                                               versus
                                  INCOME TAX OFFICER, WARD 23(2)
                                  NEW DELHI & ANR.                       ..... Respondents
                                               Through: Mr Vipul Agrawal, Sr Standing
                                                        Counsel, with Mr Gibran Naushad
                                                        and Ms Sakshi Shairwal, Standing
                                                        Counsels.
                                  CORAM:
                                  HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                  HON'BLE MR. JUSTICE ANISH DAYAL
                                          [Physical Hearing/Hybrid Hearing (as per request)]
                           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.

(RAJIV SHAKDHER) JUDGE

(ANISH DAYAL) JUDGE DECEMBER 4, 2023