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HIGH COURT OF DELHI
Date of Decision: 22.09.2025
50620/2024 NEENA WADHWA .....Petitioner
Through: Ms. Kavita Jha, Sr. Adv.
Through: Mr. Vipul Agrawal, SSC, Ms. Sakshi Sehawal, Mr. Akshat Singh, JSCs and
Mr. Gaoraang Ranjan and Ms. Harshita Kotru, Advs.
HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL)
JUDGMENT
1. This petition been filed with the following prayer:- “(a) Allow the present petition and issue a writ of certiorari or any other appropriate writ, order or direction to quash and setaside notice dated 20.03.2014 issued under Section 148A (b) followed by subsequent approval dated 30.03.2024 under Section 151, order dated 30.03.2024 under Section 148A (d) and notice dated 30.03.2024 under Section 148 of the Income Tax Act, 1961 for assessment year 2017-18 by the Respondents to the Petitioner; AND”
2. Ms. Kavita Jha, learned Senior Counsel for the petitioner has drawn our attention to order dated 02.09.2024, wherein this Court has stated as under:
3. She fairly states the issue which falls for consideration is covered in terms of the judgment of this Court in the case TKS Builders Pvt. Ltd. v. ITO Ward 25(3) New Delhi, 2024: DHC: 8330-DB, wherein this Court has held that both the jurisdictional Assessing Officer and the faceless Assessment Officer shall have the competence to initiate proceedings.
4. She also fairly states that in an identical writ petition, this Court in the case of PC Jeweller Ltd. v. Assistant Commissioner of Income Tax and Anr., W.P.(C) No. 13229/2024, decided on 23.01.2025 following TKS Builders Pvt. Ltd. (Supra) has dismissed the writ petition.
5. She also states that issue arising from the judgment rendered in the case of TKS Builders Pvt. Ltd. (Supra) is pending consideration before the Supreme Court.
6. She also states that against the judgment in the case of PC Jeweller Ltd. (Supra), the petitioner has approached the Supreme Court, wherein the Supreme Court has granted liberty to the Revenue to continue the proceedings but any adverse order passed against the petitioner therein shall not be given effect to.
7. In view of the fact that the judgment in the case of TKS Builders Pvt. Ltd. (Supra) is binding on this Court and also that there has been no stay on the judgment and in PC Jeweller Ltd. (Supra), on identical challenge this Court following the judgment in the case of TKS Builders Pvt. Ltd. (Supra) has dismissed the petition and also this Court in one writ petition Mehak Jagga v. Income Tax Officer & Anr., W.P.(C) 13149/2025, while noting a similar challenge has dismissed the petition, therefore, the result of this writ petition shall also follow the same.
8. Accordingly, the writ petition is dismissed.
9. The pending application(s) is also dismissed as infurctous.
V. KAMESWAR RAO, J
VINOD KUMAR, J SEPTEMBER 22, 2025 rk