Delhi High Court
W.P.(C)/15667/2025 of KAIROSOFT AI SOLUTIONS LIMITED FORMERLY PANKAJ PIYUSH TRADE AND INVESTMENT LIMITED Vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 31 DELHI & ANR. on 29 September 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010778972025 + W.P.(C) 15667/2025, CM APPL. 64107/2025 KAIROSOFT AI SOLUTIONS LIMITED FORMERLY PANKAJ PIYUSH TRADE AND INVESTMENT LIMITED .....Petitioner Through: Mr. Anmol Jagga, Ms. Shagun Runil & Mr. Karan Chopra, Advocates. versus ASSISTANT
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC010778972025
+
W.P.(C) 15667/2025, CM APPL. 64107/2025
KAIROSOFT AI SOLUTIONS LIMITED FORMERLY PANKAJ
PIYUSH TRADE AND INVESTMENT LIMITED .....Petitioner Through:
Mr. Anmol Jagga, Ms. Shagun Runil
& Mr. Karan Chopra, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL
CIRCLE 31 DELHI & ANR.
.....Respondents
Through:
Mr. Shlok Chandra, SSC with Ms.
Naincy Jain, JSC, Ms. Madhavi
Shukla, JSC & Mr. Udit Dad, Adv.
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE DR. JUSTICE ADITI CHOUDHARY
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O R D E R
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29.09.2026
1. By way of the present writ petition, the petitioner has challenged the order dated 30.08.2024 passed under Section 148A(d) so also the notice of even date issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) for the Assessment Year 2016-17, which according to learned counsel for the petitioner is barred by limitation in light of judgment of this Court rendered in the case of Manju Somani v. Income Tax Officer Ward-70(1) & Ors reported in 2024 SCC OnLine Del 5292.
2. Ms. Nancy Jain, learned Junior Standing Counsel for the respondents, is not in a position to dispute the aforesaid position of facts and law. 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 01/10/2026 at 12:09:07
3. In view of the aforesaid, the writ petition is allowed. The impugned order dated 30.08.2024 (annexure P-2) passed under Section 148A(d) of the Act of 1961 and impugned notice (annexure P-3) of even date, issued under Section 148 of the Act of 1961 for assessment year 2016-17 are hereby quashed.
4. The writ petition, alongwith the pending application, stands disposed of. DINESH MEHTA, J. ADITI CHOUDHARY, J. SEPTEMBER 29, 2026/nk 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 01/10/2026 at 12:09:07