WPMS/3160/2025
2025 Latest Caselaw 5510 UK

Uttarakhand High Court

WPMS/3160/2025 on 13 November, 2025

Author: Manoj Kumar Tiwari

Bench: Manoj Kumar Tiwari

               Office Notes,
              reports, orders
SL.           or proceedings
      Date                                  COURT'S OR JUDGES'S ORDERS
No           or directions and
             Registrar's order
              with Signatures
                                 WPMS 3160/2025
                                 Hon'ble Manoj Kumar Tiwari, J.

Mr. S.K. Posti, Senior Advocate, assisted by Mr. Ashutosh Posti, Advocate for the petitioner.

Mr. Hari Mohan Bhatia, Advocate, for the respondents. (2) Petitioner is aggrieved by reassessment notice dated 23.6.2025 issued under Section 148 of Income Tax Act. Perusal of the notice reveals that it is based on the report of District Valuation Officer.

(3) Learned Senior Counsel for the petitioner submits that reassessment cannot be made merely on the basis of report submitted by DVO and the Assessing Officer has to apply his independent mind to the report, which has not been done in the present case. In support of his contention, learned Senior Counsel relies upon a judgment rendered by Hon'ble Supreme Court in the case of Assistant Commissioner of Income Tax v. Dhariya Construction Co., reported as (2010) 328 ITR 515 (SC). (4) Let counter affidavit be filed within four weeks. Rejoinder affidavit, if any, be filed within two weeks thereafter.

                                 (5)      List on 9.1.2026.
                                 (6)      In   the  meantime,    further

proceedings pursuant to impugned notice shall remain stayed.

(7) Stay application (IA/1/2025) stands disposed of accordingly.

(Manoj Kumar Tiwari, J.)

13.11.2025 Pr