$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2450/2025 YKK INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani and Ms. Kanika Jain, Advs. versus NATIONAL FACELESS ASSESSMENT CENTER & ORS.

.....Respondents Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann and Mr. Pratyaksh Gupta, JSCs and Ms. Lopamudra Mahapatra, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 09.02.2026 CM APPL. 8793/2026 (stay of show cause notice) CM APPL. 8794/2026 (stay of assessment order)

CM APPL. 8795/2026 (Exemption)

1. The matter comes up pursuant to the application filed by the petitioner seeking stay of the recovery proceedings, as the respondents have initiated recovery proceedings pursuant to the assessment order dated 13.01.2026 passed under Section 143(3) read with Section 144C(13) read with Section 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of

1961’).

2. Learned counsel for the petitioner invited Court’s attention towards the order dated 27.02.2025 and submitted that not only the impugned assessment order but also the notice for demand dated 13.01.2026 issued under Section 156 of the Ac