Delhi High Court - Orders
Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward 25 3 Delhi And Ors on 5 April, 2023
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~13 to 42, 45 to 51, 53, 54 & 58 to 60
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 16524/2022 & CM No.51907/2022
TWYLIGHT INFRASTRUCTURE PVT LTD ..... Petitioner
versus
INCOME TAX OFFICER WARD 25 3
DELHI AND ORS. ..... Respondents
+ W.P.(C) 1006/2023 & CM No.3908/2023
ABHINAV JINDAL ..... Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CIRCLE 52 1 DELHI ..... Respondent
+ W.P.(C) 119/2023 & CM APPL. 448/2023
ARUN GARG ..... Petitioner
versus
INCOME TAX OFFICER WARD 35 1 DELHI ..... Respondent
+ W.P.(C) 1543/2023 & CM APPL. 5829/2023
MANGLA GUPTA ..... Petitioner
versus
INCOME TAX OFFICER, WARD 36(1),
DELHI & ORS. ..... Respondents
+ W.P.(C) 1566/2023 & CM APPL. 5923/2023
VANITA GULATI ..... Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CIRCLE 49(1), DELHI & ORS. ..... Respondents
+ W.P.(C) 992/2023 & CM APPL. 3877/2023
ADA NEWS IN SHORTS PVT LTD ..... Petitioner
versus
ASSISTANT COMMISSIONER OF
INCOME TAX & ORS. ..... Respondents
W.P.(C) 16524/2022 & connected matters 1/10
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY
Signing Date:11.04.2023
16:49:05
+ W.P.(C) 387/2023 & CM APPL. 1535/2023
R.P. BASIA & CO. ..... Petitioner
versus
INCOME TAX OFFICER WARD 34(1) NEW DELHI... Respondent
+ W.P.(C) 720/2023 & CM APPL. 2773/2023
SUSHMA GOEL ..... Petitioner
versus
INCOME TAX OFFICER, WARD 59(6),
DELHI & ORS. ..... Respondents
+ W.P.(C) 1705/2023 & CM APPL. 6506/2023
SMT. SANTOSH GARG ..... Petitioner
versus
INCOME TAX OFFICER, WARD 58(1),
DELHI & ORS. ..... Respondents
+ W.P.(C) 1813/2023 & CM APPL. 6947/2023
RAHUL GOEL ..... Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME
TAX, CIRCLE 43(1), DELHI & ORS. ..... Respondents
+ W.P.(C) 2047/2023 & CM APPL. 7747/2023
E-SQUARE ALLIANCE PVT. LTD. ..... Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CIRCLE 7(1), DELHI & ORS. ..... Respondents
+ W.P.(C) 2449/2023 & CM APPL. 9383/2023
RAJEEV GOEL HUF ..... Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME
TAX, CIRCLE 43(1), DELHI & ORS. ..... Respondents
W.P.(C) 16524/2022 & connected matters 2/10
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY
Signing Date:11.04.2023
16:49:05
+ W.P.(C) 2558/2023 & CM APPL. 9783/2023
ASP DEVELOPERS PRIVATE LIMITED ..... Petitioner
versus
ITO WARD 1 (1) NEW DELHI & ANR. ..... Respondents
+ W.P.(C) 2631/2023 & CM APPL. 10154/2023
SANTOSH INFRATECH PRIVATE LIMITED ..... Petitioner
versus
INCOME TAX OFFICER, WARD 22(3),
DELHI & ORS. ..... Respondents
+ W.P.(C) 2735/2023 & CM APPL. 10542/2023
NALINI GULATI ..... Petitioner
versus
INCOME TAX OFFICER, WARD 70(1),
DELHI & ORS. ..... Respondents
+ W.P.(C) 2812/2023 & CM APPL. 10862/2023
SANGITA GARG ..... Petitioner
versus
INCOME TAX OFFICER, WARD 59(3),
DELHI & ORS. ..... Respondents
+ W.P.(C) 2862/2023 & CM APPL. 11101/2023
ARCHNA KHATRI ..... Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME
TAX, CIRCLE 28(1), DELHI & ORS. ..... Respondents
+ W.P.(C) 2876/2023 & CM APPL. 11172/2023
SRKK ASSOCIATES PRIVATE LIMITED ..... Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CIRCLE 22(2), DELHI & ORS. ..... Respondents
+ W.P.(C) 2898/2023 & CM APPL. 11285/2023
KHANNA COIR PRODUCTS LIMITED ..... Petitioner
versus
INCOME TAX OFFICER, WARD 14(3),
DELHI & ORS. ..... Respondents
W.P.(C) 16524/2022 & connected matters 3/10
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY
Signing Date:11.04.2023
16:49:05
+ W.P.(C) 2967/2023 & CM APPL. 11572/2023
BRIJ MOHAN BARWAL ..... Petitioner
versus
ITO WARD 61 (1) NEW DELHI & ANR. ..... Respondents
+ W.P.(C) 3001/2023 & CM APPL. 11720/2023
OSS INFOCOM PRIVATE LIMITED ..... Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CIRCLE 19(1) DELHI & ANR. ..... Respondents
+ W.P.(C) 3009/2023 & CM APPL. 11737/2023
SONIA BARWAL ..... Petitioner
versus
ITO WARD 61 (1) NEW DELHI & ANR. ..... Respondents
+ W.P.(C) 3160/2023 & CM APPL. 12201/2023
ALOK INFRA.BUILDERS PRIVATE LIMITED ..... Petitioner
versus
UNION OF INDIA & ORS. ..... Respondents
+ W.P.(C) 3171/2023 & CM APPL. 12301/2023
ISRAR ALI KHAN ..... Petitioner
versus
ITO WARD 28 (5) NEW DELHI & ANR. ..... Respondents
+ W.P.(C) 3322/2023 & CM APPL. 12892/2023
UTTRANCHAL ISPAT PRIVATE LIMITED ..... Petitioner
versus
UNION OF INDIA & ORS. ..... Respondents
+ W.P.(C) 3335/2023 & CM APPL. 12915/2023
VISHAL JEWELLERS ..... Petitioner
versus
ACIT CIRCLE 43(1) DELHI & ANR. ..... Respondents
W.P.(C) 16524/2022 & connected matters 4/10
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY
Signing Date:11.04.2023
16:49:05
+ W.P.(C) 3338/2023 & CM APPL. 12919/2023
SAURAV BANSAL ..... Petitioner
versus
ITO WARD 43(6) DELHI & ANR. ..... Respondents
+ W.P.(C) 3414/2023 & CM APPL. 13183/2023
AZAM AHMED ..... Petitioner
versus
INCOME TAX OFFICER, WARD 46(1),
DELHI & ORS. ..... Respondents
+ W.P.(C) 3546/2023 & CM APPL. 13763/2023
KAILASH RANI ..... Petitioner
versus
INCOME TAX OFFICER WARD 60(1) & ANR. ..... Respondents
+ W.P.(C) 3580/2023 & CM APPL. 13866/2023
REAL FINCAP LTD. ..... Petitioner
versus
INCOME TAX OFFICER WARD 21 (1) NEW DELHI.. Respondent
+ W.P.(C) 3877/2023 & CM No.15068/2023
DEEPTI AHLAWAT ..... Petitioner
versus
INCOME TAX OFFICER, WARD 29-1 & ORS. ..... Respondents
+ W.P.(C) 3880/2023 & CM No.15075/2023
BHARAT BHUSHAN ..... Petitioner
versus
ACIT, CIRCLE 43(1), DELHI & ANR. ..... Respondents
+ W.P.(C) 3881/2023 & CM No.15077/2023
ATUL SINGLA HUF ..... Petitioner
versus
ITO WARD 43(6) DELHI & ANR. ..... Respondents
W.P.(C) 16524/2022 & connected matters 5/10
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY
Signing Date:11.04.2023
16:49:05
+ W.P.(C) 3882/2023 & CM No.15079/2023
SAURAV BANSAL ..... Petitioner
versus
ITO WARD 43(6) DELHI & ANR. ..... Respondents
+ W.P.(C) 3893/2023 & CM Nos.15110-11/2023
NITIN SAXENA ..... Petitioner
versus
INCOME TAX OFFICER, WARD 49-1, DELHI ..... Respondent
+ W.P.(C) 3894/2023 & CM No.15112/2023
NEERAJ SINGLA ..... Petitioner
versus
ITO WARD 43(6) DELHI & ANR. ..... Respondents
+ W.P.(C) 3896/2023 & CM No.15116/2023
ANURADHA KHAN ..... Petitioner
versus
INCOME TAX OFFICER WARD 28(5) & ANR. ..... Respondents
+ W.P.(C) 3997/2023 & CM No.15541/2023
C.E. INFO SYSTEMS LIMITED ..... Petitioner
versus
DEPUTY COMMISSIONER OF INCOME TAX,
CIRCLE 4(2), NEW DELHI AND ORS ..... Respondents
+ W.P.(C) 4001/2023 & CM No.15549/2023
RAKESH KUMAR VERMA ..... Petitioner
versus
DEPUTY COMMISSIONER OF INCOME TAX,
CIRCLE 4(2), NEW DELHI AND ORS ..... Respondents
+ W.P.(C) 3677/2023 & CM APPL. 14249/2023
RAKESH SINGLA HUF ..... Petitioner
versus
INCOME TAX OFFICER, WARD 58 -3 DELHI ..... Respondent
W.P.(C) 16524/2022 & connected matters 6/10
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY
Signing Date:11.04.2023
16:49:05
+ W.P.(C) 3678/2023 & CM APPL. 14251/2023
SUDERSHAN KUMAR SINGLA HUF ..... Petitioner
versus
INCOME TAX OFFICER, WARD 58 - 3 DELHI ..... Respondent
+ W.P.(C) 3679/2023 & CM APPL. 14253/2023
ROOP DIAMOND HOUSE PRIVATE LIMITED ..... Petitioner
versus
INCOME TAX OFFICER WARD 21-1
DELHI & ANR. ..... Respondents
Counsel for Petitioners: Mr Kapil Goel and Mr Sandeep Goel, Advs.
in W.P.(C) 16524/2022, 1006/2023, 119/2023, 387/2023 &
3580/2023.
Mr Ruchesh Sinha and Ms Nivedita, Advs. in W.P.(C) 2558/2023,
2967/2023, 3009/2023, 3171/2023, 3546/2023 & 3896/2023.
Mr Salil Kapoor, Ms Ananya Kapoor, Mr Sanat Kapoor, Mr Sumit
Lalchandani, Mr Tarun Chanana and Mr Shivam Yadav, Advs. in
W.P.(C) 3877/2023, 3893/2023, 3997/2023, 4001/2023, 3677/2023 &
3678/2023.
Mr Ved Jain, Mr Nischay Kantoor and Mr Animesh Tripathi, Advs. in
W.P.(C) 1543/2023, 1566/2023, 720/2023, 1705/2023, 1813,
2047/2023, 2449/2023, 2631/2023, 2735/2023, 2812/2023,
2862/2023, 2876/2023, 2898/2023 & 3414/2023.
Mr Akhilesh Kumar with Mr Vipin Garg, Advs. for petitioner in
W.P.(C) 3160/2023 & W.P.(C) 3877/2023.
Ms Smriti Sahay, Ms Aishwarya Singh and Mr Malav Goswami,
Advs. for petitioner in W.P.(C)No.3322/2023.
Mr Abhishek Garg, Mr Yash Gaiha and Mr Ramesh Mankotia, Advs.
for petitioner in W.P.(C)No.3001/2023.
Mr Nagesh Kumar Behl, Adv. for petitioner in
W.P.(C)Nos.3335/2023 & 3338/2023.
Counsel for Respondents: Mr Sunil Agarwal, Sr Standing Counsel
with Mr Shivansh B. Pandya, Jr Standing Counsel and Mr Utkarsh
Tiwari, Adv. in W.P.(C) 2631/2023, 16524/2022 & 1813/2023.
Mr Ghanshyam Mishra, CGSC for R-3 in W.P.(C) 16524/2022.
W.P.(C) 16524/2022 & connected matters 7/10
Signature Not Verified
Digitally Signed By:PREM
MOHAN CHOUDHARY
Signing Date:11.04.2023
16:49:05
Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Jr
Standing Counsel in W.P.(C)Nos.1566/2023, 720/2023, 1705/2023,
2812/2023, 3171/2023, 3546/2023, 3893/2023 & 3896/2023.
Mr Gaurav Gupta, Sr Standing Counsel with Mr Puneett Singhal and
Mr Shivendra Singh, Jr Standing Counsels in W.P.(C)Nos.2876/2023,
2898/2023, 3677/2023 & 3678/2023.
Mr Kunal Sharma, Sr Standing Counsel with Ms Zehra Khan, Jr
Standing Counsel along with Mr Shubhendu Bhattacharya, Adv. in
W.P.(C)Nos.2967/2023, 3009/2023 & 4001/2023
Mr Aseem Chawla, Sr Standing Counsel with Mr Rishabh Nangia, Ms
Anuja Pethia, Mr Subhasish Kumar and Ms Pratishtha Chaudhary,
Advs. in W.P.(C)No.3001/2023, 2449/2023 & 3580/2023.
Mr Shailendera Singh, Sr Standing Counsel with Ms Dacchita Shahi
and Mr Akash Saxena, Advs. in W.P.(C) 3414/2023.
Mr Gaurav Gupta, Sr Standing Counsel with Mr
Mr Sanjay Kumar, Sr Standing Counsel with Ms Easha, Adv. for
respondent in W.P.(C)No.3160/2023, 1006/2023, 119/2023 &
387/2023.
Mr Zoheb Hossain, Sr Standing Counsel with Mr Sanjeev Menon,
Standing Counsel for respondent in W.P.(C)No.1543/2023 &
992/2023.
Mr Vipul Agrawal, Sr Standing Counsel with Mr Gibran Naushad and
Ms Sakshi Shairwal, Advs. for W.P.(C) 3997/2023.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
ORDER
% 05.04.2023 [Physical Hearing/Hybrid Hearing (as per request)]
1. We have heard Mr Kapil Goel and Mr Ved Jain, who appear on behalf of the petitioners in W.P.(C) 16524/2022 and W.P.(C) 720/2023 respectively.
2. Mr Goel and Mr Jain have completed their opening arguments in the aforementioned writ petitions.
W.P.(C) 16524/2022 & connected matters 8/10 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:11.04.2023 16:49:05
3. Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the respondents/revenue, has commenced his arguments in reply in W.P.(C) nos.16524/2022 and 720/2023.
4. In the meanwhile, the following interim orders are made absolute during the pendency of the writ petitions and the respective interlocutory applications are disposed of:
Writ Petition Application No. Interim Order Dated W.P.(C) 16524/2022 CM Appl.51907/2022 01.12.2022 W.P.(C) 1006/2023 CM Appl.3908/2023 27.01.2023 W.P.(C) 119/2023 CM Appl.448/2023 06.01.2023 W.P.(C) 1543/2023 CM Appl.5829/2023 07.02.2023 W.P.(C) 1566/2023 CM Appl.5923/2023 07.02.2023 W.P.(C) 992/2023 CM Appl.3877/2023 22.02.2023 W.P.(C) 387/2023 CM Appl.1535/2023 13.01.2023 W.P.(C) 720/2023 CM Appl.2773/2023 20.01.2023 W.P.(C) 1705/2023 CM Appl.6506/2023 10.02.2023 W.P.(C) 1813/2023 CM Appl.6947/2023 13.02.2023 W.P.(C) 2047/2023 CM Appl.7747/2023 16.02.2023 W.P.(C) 2449/2023 CM Appl.9383/2023 27.02.2023 W.P.(C) 2558/2023 CM Appl.9783/2023 28.02.2023 W.P.(C) 2631/2023 CM Appl.10154/2023 02.03.2023 W.P.(C) 2735/2023 CM Appl.10542/2023 03.03.2023 W.P.(C) 2812/2023 CM Appl.10862/2023 06.03.2023 W.P.(C) 2862/2023 CM Appl.11101/2023 07.03.2023 W.P.(C) 2876/2023 CM Appl.11172/2023 07.03.2023 W.P.(C) 2898/2023 CM Appl.11285/2023 07.03.2023 W.P.(C) 2976/2023 CM Appl.11572/2023 13.03.2023 W.P.(C) 3001/2023 CM Appl.11720/2023 13.03.2023 W.P.(C) 3009/2023 CM Appl.11737/2023 13.03.2023 W.P.(C) 3160/2023 CM Appl.12201/2023 15.03.2023 W.P.(C) 3171/2023 CM Appl.12301/2023 15.03.2023 W.P.(C) 3322/2023 CM Appl.12892/2023 17.03.2023 W.P.(C) 3335/2023 CM Appl.12915/2023 17.03.2023 W.P.(C) 3338/2023 CM Appl.129198/2023 17.03.2023 W.P.(C) 16524/2022 & connected matters 9/10 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:11.04.2023 16:49:05 W.P.(C) 3414/2023 CM Appl.13183/2023 20.03.2023 W.P.(C) 3546/2023 CM Appl.13763/2023 21.03.2023 W.P.(C) 3580/2023 CM Appl.13866/2023 22.03.2023 W.P.(C) 3877/2023 CM Appl.15068/2023 28.03.2023 W.P.(C) 3880/2023 CM Appl.15075/2023 28.03.2023 W.P.(C) 3881/2023 CM Appl.1577/2023 28.03.2023 W.P.(C) 3882/2023 CM Appl.15079/2023 28.03.2023 W.P.(C) 3893/2023 CM Appl.15110/2023 28.03.2023 W.P.(C) 3894/2023 CM Appl.15112/2023 28.03.2023 W.P.(C) 3896/2023 CM Appl.15116/2023 28.03.2023 W.P.(C) 3997/2023 CM Appl.15541/2023 29.03.2023 W.P.(C) 4001/2023 CM Appl.15549/2023 29.03.2023 W.P.(C) 3677/2023 CM Appl.14249/2023 24.03.2023 W.P.(C) 3678/2023 CM Appl.14251/2023 24.03.2023 W.P.(C) 3679/2023 CM Appl.14253/2023 24.03.2023
5. List the matters on 11.04.2023 at 3.30 p.m. RAJIV SHAKDHER, J TARA VITASTA GANJU, J APRIL 5, 2023 pmc Click here to check corrigendum, if any W.P.(C) 16524/2022 & connected matters 10/10 Signature Not Verified Digitally Signed By:PREM MOHAN CHOUDHARY Signing Date:11.04.2023 16:49:05