Full Text
JUDGMENT
SHOURYA ESTATES PVT. LTD. ..... Petitioner
Through: Mr Ruchesh Sinha, Adv.
NEW DELHI & ANR. ..... Respondents
Through: Mr Vipul Agrawal, Sr Standing Counsel, with Mr Gibran Naushad and Ms Sakshi Shairwal, Standing
Counsels.
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
(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 W.P.(C)No.13049/2018 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.
(RAJIV SHAKDHER) JUDGE (ANISH DAYAL)
JUDGE DECEMBER 4, 2023