Akc Retailers Private Limited vs Income Tax Officer & Anr
Judges (2)
Counsel (6)
Case Significance
Akc Retailers Private Limited vs Income Tax Officer & Anr is a Delhi High Court decision dated December 10, 2025 (citation: ik-93818038). AKC Retailers challenged a reassessment notice under Section 148A(b) and order under Section 148A(d) of the Income Tax Act for AY 2013-14, arguing the notice was issued beyond the six-year limitation period. Following the Delhi High Court's decision in Kanwaljeet Kaur on an identical issue, the court disposed of the petition directing the AO to pass a reasoned order on whether the reassessment notices survive in light of the Supreme Court's Rajeev Bansal and Ram Balram judgments. The bench comprised Justices Saurabh Banerjee and V. Kameswar Rao. The judgment was delivered by Justice V. Kameswar Rao. Counsel appearing: Debesh Panda (counsel for respondent), Himanshu Aggarwal (counsel for petitioner), Kavita Jha (counsel for petitioner), Ravicha Sharma (counsel for respondent), Vikramaditya Singh (counsel for respondent), Zehra Khan (counsel for respondent).
Summary
AKC Retailers challenged a reassessment notice under Section 148A(b) and order under Section 148A(d) of the Income Tax Act for AY 2013-14, arguing the notice was issued beyond the six-year limitation period. Following the Delhi High Court's decision in Kanwaljeet Kaur on an identical issue, the court disposed of the petition directing the AO to pass a reasoned order on whether the reassessment notices survive in light of the Supreme Court's Rajeev Bansal and Ram Balram judgments.
What was the outcome of Akc Retailers Private Limited vs Income Tax Officer & Anr?
AKC Retailers challenged a reassessment notice under Section 148A(b) and order under Section 148A(d) of the Income Tax Act for AY 2013-14, arguing the notice was issued beyond the six-year limitation ...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-93818038)