J. G’s Departmental Store vs Income Tax Officer Ward 60(1)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(Del) 48555

Vibhu Bakhru, Tushar Rao Gedela, JJ
J. G’s Departmental Store – Appellant
Versus
Income Tax Officer Ward 60(1) – Respondent

Advocates:
For the Appellants/Petitioners: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta
For the Respondents: Mr. Shlok Chandra, Ms. Naincy Jain

Table of Content
1. challenge to the validity of reassessment proceedings under section 148a. (Para 1 , 2)
2. factual background regarding the original assessment and the subsequent issuance of reopening notices. (Para 3 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15)
3. revenue's reliance on fresh material not communicated in the initial show-cause notice violates fairness. (Para 16 , 17 , 18 , 19 , 20 , 21 , 22)
4. requirement to set aside erroneous reassessment orders that exceed the show-cause notice's scope. (Para 23 , 24 , 25)

JUDGMENT

VIBHU BAKHRU, J.

1. The petitioner [the Assessee] has filed the present petition under Article 226 of the Constitution of India, inter alia, impugning (i) notices dated 01.02.2024 and 14.02.2024 issued under Section 148A(b) of the Income Tax Act, 1961 [the Act]; (ii) an order dated 19.03.2024 passed under Section 148A(d) of the Act [impugned order]; (iii) a notice dated 19.03.2024 issued under Section 148 of the Act [impugned notice]; and (iv) the impugned approval purportedly granted by respondent no.2 [CCIT] under Section 151 of the Act. The above-mentioned notices and order were issued in respect of the assessment year [AY] 2017-18.

2. The A

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2025 Supreme(Online)(Del) 48555

Vibhu Bakhru, Tushar Rao Gedela, JJJ. G’s Departmental Store – AppellantVersusIncome Tax Officer Ward 60(1) – Respondent

Vibhu Bakhru, Tushar Rao Gedela, JJ
J. G’s Departmental Store – Appellant
Versus
Income Tax Officer Ward 60(1) – Respondent