H.M. INFRACON PRIVATE LIMITED vs INCOME TAX WARD-11( — W.P.(C)/9711/2024

Disposed: -- on 19th May 2026.

Case disposed Next hearing 18-Jul-2024

CNR: DLHC010412082024

Filing Number

W.P.(C)/2178927/2024

Filing Date

15-Jul-2024

Registration No

W.P.(C)/9711/2024

Registration Date

16-Jul-2024

Judge

Hon'ble Mr. Justice Vinod Kumar , Hon'ble Mr. Justice Dinesh Mehta

Coram

Hon'ble Mr. Justice Vinod Kumar , Hon'ble Mr. Justice Dinesh Mehta

Judicial Branch

APPELLATE SIDE

Decision Date

19-May-2026

Nature of Disposal

--

Last updated 30-May-2026

Petitioner(s)

  1. 1.H.M. INFRACON PRIVATE LIMITED

    Adv. RUCHESH SINHA

Respondent(s)

  1. 1.INCOME TAX WARD-11(

  2. 2.DELHI & ANR.

Case History

  1. Case disposedDisposed

  2. 19-May-2026

    Delhi High Court,hon'ble Mr. Justice Siddharth Mridul,hon'ble Mr. Justice Anish DayalView PDF

    The Delhi High Court allowed H.M. Infracon Private Limited's writ petition and quashed the income tax reassessment notice dated 31.03.2024 issued for assessment year 2014-15 as time-barred. The court held that since the notice was issued on 31.03.2024 (relevant to AY 2024-25), it exceeded the 10-year statutory period prescribed under Sections 149 and 153A of the Income Tax Act, 1961 when calculated backward from AY 2024-25. The respondent-Department did not dispute this position. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 18-May-2026

    Delhi High Court,hon'ble Mr. Justice Siddharth Mridul,hon'ble Mr. Justice Anish DayalView PDF

  4. 04-Nov-2025

    Hon'ble Mr. Justice V. Kameswar Rao,hon'ble Mr. Justice Rajnish Bhatnagar

  5. 29-Apr-2025

    Delhi High Court,hon'ble Mr. Justice Siddharth Mridul,hon'ble Mr. Justice Anish DayalView PDF

  6. 23-Jan-2025

    Delhi High Court,hon'ble Mr. Justice Siddharth Mridul,hon'ble Mr. Justice Anish DayalView PDF

  7. 15-Jul-2024

    Case filed

    Registration No. W.P.(C)/9711/2024

casestatus.in Summary

The Delhi High Court allowed H.M. Infracon Private Limited's writ petition and quashed the income tax reassessment notice dated 31.03.2024 issued for assessment year 2014-15 as time-barred. The court held that since the notice was issued on 31.03.2024 (relevant to AY 2024-25), it exceeded the 10-year statutory period prescribed under Sections 149 and 153A of the Income Tax Act, 1961 when calculated backward from AY 2024-25. The respondent-Department did not dispute this position. This case analysis is maintained by casestatus.in based on publicly available court records.

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