$~51 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14222/2024 CM APPL. 59578/2024 NIRALA HOUSING PRIVATE LIMITED .....Petitioner Through: Ms Ananya Kapoor, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4 DELHI .....Respondent Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Ms Aditi Sabharwal and Mr Abhishek Anand, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 16.04.2025 1. The petitioner has filed the present petition, inter alia, impugning the notice dated 31.08.2024 issued under Section 148 [the impugned notice] of the Income Tax Act, 1961 [the Act] seeking to reopen the assessment in respect of the Assessment Year [AY] 2015-16. 2. The petitioner’s case is that the impugned notice has been issued beyond the period of the limitation. 3. Concededly, the issue involved in the present case is covered by the earlier decision of this court in Dinesh Jindal v. Assistant Commissioner of Income Tax, Central Circle 20, Delhi & Others: Neutral Citation: 2024: DHC:4554-DB, KAD Housing Private Limited v. Deputy Commissioner of Income Tax Central Circle-6, Delhi : Neutral Citation : 2024:DHC:8214- 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 25/04/2025 at 11:06:23 DB and Pankaj Jain v. Assistant Commissioner of Income Tax, Central Circle 3, Delhi & Anr. : Neutral Citation : 2025:DHC:157-DB. 4. In terms of the aforesaid decisions, the period of ten years is required to be reckoned from the end of the assessment year, which is relevant to the previous year in which the notice under Section 148 of the Act has been issued. 5. The learned counsel appearing for the Revenue concurs with the aforesaid proposition. 6. In view of the above, the present petition is allowed. The impugned notice is set aside as being barred by limitation. 7. The petition is disposed of in the aforesaid terms. The pending application also stand disposed of. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 16, 2025 M Click here to check corrigendum, if any 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 25/04/2025 at 11:06:23