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* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 21 August 2024 Judgment pronounced on: 02 September 2024 + W.P.(C) 13273/2018 WELL TRANS LOGISTICS INDIA PVT. LTD. ..... Petitioner Through: Dr. Rakesh Gupta, Mr.

Somil Agarwal & Mr.

Dushyant Agarwal, Advs.

versus ADDL.COMMISSIONER OF INCOME TAX &

ORS ...... Respondents Through: Mr. Shlok Chandra, Sr.SC with Ms. Madhavi Shukla, Jr.SC, Ms. Priya Sarkar, Jr.SC and Mr. Sudarshan Roy, Adv. CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

J U D G M E N T

RAVINDER DUDEJA, J.

1. The instant writ petition has been filed with the following prayer:-

“1. To set-aside the impugned notice dated 22.03.2018 issued u/s 148 of the Income Tax Act, 1961 for A.Y. 2011-12 issued by respondent no. 1 and letter dated 13.11.2018 by Joint Commissioner of Income Tax, Special Range -9, New Delhi.

2. To issue a writ, direction or order in the nature of Certiorari, Mandamus or any other appropriate writ, direction or order quashing the impugned notice dated 22.03.2018 issued u/s 148 of the Income Tax Act, 1961 by respondent 1 and letter dated 13.11.2018 by the Joint Commissioner of Income Tax i.e. respondent 1.

3. To stay the