Despecto Realtors India Private Limited V. Income Tax Officer Ward 7(1) Delhi and Others

W.P.(C)/1179/2026

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The case involves Despecto Realtors India Private Limited, the petitioner, challenging a notice issued under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2015-16. The petitioner argued that the notice was barred by limitation, citing a similar case, Manju Somani v Income Tax Officer Ward 70(1) & Ors, where it was held that such notices are subject to strict time limits. The respondents, represented by the Income Tax Officer Ward 7(1) Delhi and others, did not dispute the facts but raised an objection regarding the delay in filing the petition and suggested that the petitioner could raise the issue before the Assessing Officer. However, the court decided that the notice was without jurisdiction and quashed it, emphasizing that waiting for the culmination of proceedings before the AO would not serve justice.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832917 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 28-01-2026
• Assessment Year: misc
• Other Referred Cases: Manju Somani v Income Tax Officer Ward 70(1) & Ors, NC:2024:DHC:5411-DB
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: INDRUJ RAI; SANJEEV MENON; RAHUL SINGH; GAURAV KUMAR
• Assessee Lawyers: SANDEEP SAPRA
• Keywords: Assessment Year; Jurisdiction; Limitation; Notice
• Section: 148

Judgement Text

"$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1179/2026 & CM APPL. 5762/2026 DESPECTO REALTORS INDIA PRIVATE LIMITED.....Petitioner Through: Mr. Sandeep Sapra, Adv. versus INCOME TAX OFFICER WARD 7(1) DELHI AND OTHERS .....Respondents Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon and Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 28.01.2026 O R D E R 1. Learned counsel for the petitioner submits that the notice dated 31.08.2024, which has been issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) for the Assessment Year 2015-16 is clearly barred by limitation as has been held by this Court in the case of Manju Somani v Income Tax Officer Ward 70(1) & Ors, NC:2024:DHC:5411-DB. 2. Mr. Sanjeev Menon, learned Junior Standing Counsel for the respondents though could not dispute the aforesaid position of facts and law, however raised an objection that the petition suffers from delay of more than 18 months and further that the petitioner has every right available to raise this plea before the Assessing Officer (AO). This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 31/01/2026 at 14:53:45 Printed from counselvise.com 3. Having heard learned counsel for the parties, we are of the view that since the notice under Section 148 of the Act of 1961 is fundamentally without jurisdiction, as has been held by this Court in Manju Somani (supra), asking the petitioner to file objections before the AO and wait for culmination of proceedings will not serve the ends of justice. 4. Writ petition is, therefore, allowed. 5. The impugned notice dated 31.08.2024 and proceedings in furtherance thereof are hereby quashed. 6. Pending applications, if any are also disposed of. DINESH MEHTA, J VINOD KUMAR, J JANUARY 28, 2026/cd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 31/01/2026 at 14:53:45 Printed from counselvise.com "