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Delhi High Court - Orders

Suman Jeet Agarwal vs Income Tax Officer, Ward 61(1), & Ors on 20 April, 2022

Author: Manmohan

Bench: Manmohan, Dinesh Kumar Sharma

                          $~1 to 190 (except item nos. 117, 135 to 137 & 148) (148 matters)

                          *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                          1
                          +     W.P.(C) 10/2022, CM APPL.16/2022 & CM APPL.13602/2022
                                SUMAN JEET AGARWAL                           ..... Petitioner
                                                 Through  Mr. Satyen Sethi, Advocate with
                                                          Mr. Arta Trana Panda, Advocate.

                                             versus
                                INCOME TAX OFFICER, WARD 61(1), & ORS. ..... Respondents
                                             Through  Mr.Zoheb Hossain, Sr. SC with Mr.
                                                      Vipul Agrawal and Mr.Parth Senwal,
                                                      Advocates.

                          2
                          +     W.P.(C) 269/2022 & CM APPL.789/2022
                                SABHARWAL APARTMENTS PRIVATE LIMITED ..... Petitioner
                                                 Through Mr. Salil Kapoor, Ms. Ananya
                                                         Kapoor, Mr. Sanat Kapoor and Mr.
                                                         Sumit Lalchandani Advs.
                                                 versus

                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
                                DELHI & ANR.                           ..... Respondents
                                             Through Mr.Ruchir Bhatia, Sr. SC with
                                                     Ms.Mansie Jain, Adv for Revenue.

                          3
                          +     W.P.(C) 271/2022 & CM APPL.793/2022
                                SHANKAR GROWTH FUND PVT LTD                   ..... Petitioner
                                                 Through Ms. Rano Jain & Mr. Venketesh
                                                         Chaurasia, Advocates
                                                 versus

                                ACIT, CIRCLE 22(2), DELHI AND ORS           ..... Respondents
                                               Through    Mr.Ruchir Bhatia, Sr. SC with
                                                          Ms.Mansie Jain, Adv for Revenue.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                           Page 1 of 63
Signing Date:21.04.2022
20:23:01
                           4
                          +   W.P.(C) 387/2022 & CM APPL.1117/2022
                              SOMNATH VIRMANI                                ..... Petitioner
                                               Through Mr. Sunil Kumar Mukhi and
                                                       Mr. Anshul Mittal, Advs.
                                               versus

                              DCIT CIRCLE 13(1) DELHI AND ANR.             ..... Respondents
                                             Through   Mr.Ajit Sharma, Sr. Standing Counsel

                          5
                          +   W.P.(C) 440/2022 & CM APPL.1229/2022
                              S N ENTERPRISES                           ..... Petitioner
                                               Through Mr.Satyen Sethi & Mr.Arta Trana
                                                       Panda, Advs.
                                               versus

                              INCOME TAX OFFICER & ORS.             ..... Respondents
                                           Through  Mr.Sanjay Kumar, Sr.SC, Ms.Easha
                                                    Kadian, Jr.SC

                          6
                          +   W.P.(C) 471/2022 & CM APPL.1327/2022
                              S N ENTERPRISES                           ..... Petitioner
                                               Through Mr.Satyen Sethi & Mr.Arta Trana
                                                       Panda, Advs.
                                               versus

                              INCOME TAX OFFICER, WARD 63(1) & ORS. ..... Respondents
                                           Through  Mr.Sanjay Kumar, Sr.SC, Ms.Easha
                                                    Kadian, Jr.SC

                          7
                          +   W.P.(C) 496/2022, CM APPL.1458/2022 & CM APPL.13601/2022
                              ASHISH PODDAR                              ..... Petitioner
                                               Through  Mr. Samyak Jain and Mr.Gaurav
                                                        Patel, Advts.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 2 of 63
Signing Date:21.04.2022
20:23:01
                                                versus

                              INCOME TAX OFFICER WARD 54(1) & ANR. ..... Respondents
                                           Through  Mr.Zoheb Hossain, Sr. SC with
                                                    Mr.Vipul Agrawal, Mr.Parth Semwal,
                                                    Jr.SC

                          8
                          +   W.P.(C) 511/2022 & CM APPL.1484/2022
                              SANTOSH INFRATECH PRIVATE LIMITED ..... Petitioner
                                               Through Mr. Ved Jain, Ms. Richa Mishra,
                                                       Advs.
                                               versus

                              INCOME TAX OFFICER, WARD 22-3, DELHI & ORS.
                                                                         ..... Respondents
                                           Through  Mr.Sunil Agarwal, Sr. St. counsel
                                                    with Mr.Tushar Gupta, Jr.SC,
                                                    Mr.Samarth Chaudhari, Advs. for
                                                    Revenue.
                                                    Mr.Neeraj,       Mr.Sahaj        Garg,
                                                    Mr.Vedanash Anand and Mr.Rudra
                                                    Paliwal, Advs. for UOI.
                                                    Ms.Aakanksha Kaul, Mr.Manek
                                                    Singh, Mr.Aman Sahani, Advocates
                                                    for UOI
                          9
                          +   W.P.(C) 576/2022 & CM APPL.1636/2022
                              MUKESH KUMAR JAIN                             ..... Petitioner
                                               Through Mr. Purav Middha, Adv.

                                           versus
                              PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
                                           Through   Mr.Abhishek Maratha, Sr. SC &
                                                     Mr.Pratyaksh Gupta, Jr. SC




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 3 of 63
Signing Date:21.04.2022
20:23:01
                           10
                          +    W.P.(C) 592/2022 & CM APPL.1678/2022

                               SATISH SINGHAL                                  ..... Petitioner
                                            Through       Ms. Rano Jain & Mr. Venketesh
                                                          Chaurasia, Advocates
                                               versus
                               ACIT, CIR 22(2), DELHI & ANR.               ..... Respondents
                                                Through  Mr.Sunil Agarwal, Sr. St. counsel
                                                         with Mr.Tushar Gupta, Jr.SC,
                                                         Mr.Samarth Chaudhari, Advs. for
                                                         Revenue.
                          11
                          +    W.P.(C) 758/2022 & CM APPL.2160/2022

                               SANTOSH INFRATECH PRIVATE LIMITED       ..... Petitioner
                                            Through  Mr. Ved Jain and Ms. Richa Mishra,
                                                     Advs.
                                            versus

                               INCOME TAX OFFICER, WARD 22-3, DELHI & ORS.
                                                                       ..... Respondents
                                            Through  Mr.Sunil Kumar Agarwal, Sr.
                                                     Standing Counsel.
                          12
                          +    W.P.(C) 965/2022 & CM APPL.2752/2022

                               SULOCHNA GOEL                                ..... Petitioner
                                           Through        Mr. Kapil Goel with Mr. Sandeep
                                                          Goel, Advocates.
                                               versus

                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1)
                               DELHI AND ANR                          ..... Respondents
                                            Through Mr.Sanjay Kumar, Sr. Standing
                                                    Counsel with Ms.Easha Kadiyan, Jr.
                                                    Standing Counsel.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 4 of 63
Signing Date:21.04.2022
20:23:01
                           13
                          +    W.P.(C) 795/2022 & CM APPL.2232/2022
                               RAJ KUMAR GOEL                              ..... Petitioner
                                                Through Mr. Kapil Goel with Mr. Sandeep
                                                        Goel, Advocates.
                                                versus
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1)
                               & ORS                                 ..... Respondents
                                            Through Mr.Puneet Rai, Sr. SC with
                                                    Ms.Adeeba Mujahid, Jr. SC with
                                                    Mr. Karan Pandey, Advocate.

                          14
                          +    W.P.(C) 856/2022 & CM No.2413/2022
                               ANAND GOEL                                    ..... Petitioner
                                                Through  Mr. Kapil Goel with Mr. Sandeep
                                                         Goel, Advocates.
                                                versus
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43( 1)
                               DELHI AND ORS. & ANR.                   ..... Respondents
                                            Through  Mr.Puneet Rai, Sr. SC with
                                                     Ms.Adeeba Mujahid, Jr. SC with
                                                     Mr. Karan Pandey, Advocate.

                          15
                          +    W.P.(C) 900/2022 & CM No.2551/2022
                               DEEPAK GOEL                                  ..... Petitioner
                                                Through  Mr. Kapil Goel with Mr. Sandeep
                                                         Goel, Advocates.
                                                versus

                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43 1
                               DELHI AND ORS & ANR.                   ..... Respondents
                                            Through Mr.Ruchir Bhatia, Sr. SC with
                                                    Ms.Mansie Jain, Adv.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 5 of 63
Signing Date:21.04.2022
20:23:01
                           16
                          +    W.P.(C) 1057/2022 & CM APPL.3029/2022
                               ONE POINT REALTY PRIVATE LIMITED               ..... Petitioner
                                               Through  Mr. Ved Jain and Ms. Richa Mishra,
                                                        Advs.
                                               versus
                               INCOME TAX OFFICER, WARD 19-1, DELHI & ORS.
                                                                          ..... Respondents
                                               Through  Mr.Puneet Rai, Sr. SC with
                                                        Ms.Adeeba Mujahid, Jr. SC with
                                                        Mr. Karan Pandey, Advocate.
                                                        Mr.Kamal Kant Jha, SPC for UOI
                                                        with Mr. Animesh Mani Tripathi,
                                                        Advocate.
                          17
                          +    W.P.(C) 1094/2022 & CM APPL.3117/2022
                               MARK GULATI                                 ..... Petitioner
                                               Through  Mr. Nagesh Behl with Mr. Ambrish
                                                        Dhawan, Advocates.
                                               versus
                               ITO WARD 52(1) DELHI & ANR.               ..... Respondents
                                              Through  Mr.Kunal Sharma, Sr. SC with
                                                       Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                       Nargotra, Adv.
                          18
                          +    W.P.(C) 1274/2022 & CM APPL.3729/2022
                               SYNAPE SOLUTIONS PRIVATE LIMITED            ..... Petitioner
                                               Through  Mr. Salil Kapoor, Ms. Ananya
                                                        Kapoor, Mr. Sanat Kapoor and Mr.
                                                        Sumit Lalchandani Advs.
                                               versus
                               ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
                               DELHI & ANR.                          ..... Respondents
                                            Through Mr.Sunil Agarwal, Sr. St. counsel
                                                    with Mr.Tushar Gupta, Jr.SC,
                                                    Mr.Samarth Chaudhari, Advs.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 6 of 63
Signing Date:21.04.2022
20:23:01
                           19
                          +    W.P.(C) 1380/2022 & CM APPL.4001/2022
                               SHALU AGRAWAL                                  ..... Petitioner
                                               Through  Mr. Ved Jain and Ms. Richa Mishra,
                                                        Advs.
                                               versus

                               INCOME TAX OFFICER, WARD 59-2, DELHI & ORS.
                                                                       ..... Respondents
                                            Through  Ms.Vibhooti Malhotra, Sr. SC with
                                                     Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                     Sharma, Adv.

                          20
                          +    W.P.(C) 1381/2022 & CM APPL.4003/2022
                               SHALU AGRAWAL                                 ..... Petitioner
                                               Through  Mr. Ved Jain and Ms. Richa Mishra,
                                                        Advs.
                                               versus
                               INCOME TAX OFFICER, WARD 59-2, DELHI & ORS.
                                                                    ..... Respondents
                                            Through  Ms.Vibhooti Malhotra, Sr. SC with
                                                     Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                     Sharma, Adv.

                          21
                          +    W.P.(C) 1624/2022 & CM APPL.4727/2022
                               STAR WIRE INDIA LIMITED                   ..... Petitioner
                                               Through  Mr.Arnav Kumar, Mr. Rajat Mittal,
                                                        Mr. Suprateek Neogi and Mr. Harshil
                                                        Manchanda, Advs.
                                               versus
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22 (2)
                               DELHI & ANR.                          ..... Respondents
                                            Through Mr.Ruchir Bhatia, Sr. Standing
                                                    Counsel with Ms.Mansie Jain, Adv.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 7 of 63
Signing Date:21.04.2022
20:23:01
                           22
                          +    W.P.(C) 1650/2022 & CM APPL.4777/2022
                               M/S PERFECT POLYCHEM PRIVATE LIMITED        ..... Petitioner
                                               Through  Mr. Arzoo Raj and Mr.Naman Jain,
                                                        Advs.
                                               versus
                               OFFICE OF THE INCOME TAX OFFICER        ..... Respondent
                                              Through Mr. Sunil Kumar Agarwal, Sr.
                                                      Standing Counsel with Mr. Tushar
                                                      Gupta, Mr. Samrath Chaudhari, Advs.

                          23
                          +    W.P.(C) 1756/2022 & CM APPL.5066/2022
                               ONE HEIGHT COLONIZERS PRIVATE LIMITED ..... Petitioner
                                               Through  Mr. Ved Jain and Ms. Richa Mishra,
                                                        Advs.
                                               versus
                               INCOME TAX OFFICER, WARD 19-1, DELHI & ORS.
                                                                        ..... Respondents
                                            Through  Mr.Raj Kumar Yadav, Adv. for UOI.
                                                     Mr. Sunil Kumar Agarwal, Sr.
                                                     Standing Counsel with Mr. Tushar
                                                     Gupta, Mr. Samrath Chaudhari, Advs.
                          24
                          +    W.P.(C) 1759/2022

                               STAR WIRE INDIA LIMITED                   ..... Petitioner
                                             Through   Mr.Arnav Kumar, Mr. Rajat Mittal,
                                                       Mr. Suprateek Neogi and Mr. Harshil
                                                       Manchanda, Advs.
                                             versus

                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
                               DELHI & ANR.                          ..... Respondents
                                            Through Mr. Ruchir Bhatia, Sr. Standing
                                                    Counsel with Ms. Mansie Jain, Adv.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 8 of 63
Signing Date:21.04.2022
20:23:01
                           25
                          +    W.P.(C) 1761/2022 & CM APPL.5073/2022
                               BTM EXPORTS LIMITED                            ..... Petitioner
                                               Through  Mr. Salil Kapoor, Ms. Ananya
                                                        Kapoor, Mr. Sanat Kapoor and Mr.
                                                        Sumit Lalchandani Advs.
                                               versus
                               INCOME TAX OFFICER, CIRCLE 4(2) DELHI AND ANR
                                                                            ..... Respondents
                                               Through  Mr.Kunal Sharma, Sr. SC with
                                                        Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                        Nargotra, Adv.

                          26
                          +    W.P.(C) 1886/2022 & CM APPL.5445/2022
                               BTM EXPORTS LIMITED                           ..... Petitioner
                                               Through  Mr. Salil Kapoor, Ms. Ananya
                                                        Kapoor, Mr. Sanat Kapoor and Mr.
                                                        Sumit Lalchandani Advs.
                                               versus

                               INCOME TAX OFFICER, CIRCLE 4(2) DELHI AND ANR
                                                                        ..... Respondents
                                            Through   Mr.Kunal Sharma, Sr. SC with
                                                      Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                      Nargotra, Adv.
                          27
                          +    W.P.(C) 1937/2022 & CM APPL.5566/2022

                               KESAR DASS ARORA                            ..... Petitioner
                                            Through        Mr. Nagesh Behl with Mr. Ambrish
                                                           Dhawan, Advocates.

                                                versus

                               ITO WARD 62(1) DELHI & ANR.                 ..... Respondents
                                              Through  Mr.Sanjay       Kumar, Sr. Standing


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 9 of 63
Signing Date:21.04.2022
20:23:01
                                                          Counsel with Ms.Easha Kadian, Jr.
                                                         Standing Counsel for Revenue.

                          28
                          +    W.P.(C) 2006/2022 & CM APPL.5758/2022, CM APPL.
                               13914/2022
                               PRATYUSH HANDA                           ..... Petitioner
                                                     Through Dr.Rakesh Gupta, Mr.Somil
                                                             Agarwal, Mr.Rakesh Kumar
                                                             Bhardwaj & Mr.Anshul Mittal,
                                                             Advocates.
                                              versus

                               INCOME TAX OFFICER WARD 54(1), DELHI & ANR.
                                                                    ..... Respondents
                                            Through  Mr.Zoheb Hossain, Sr. Standing
                                                     Counsel with Mr.Vipul Agarwal &
                                                     Mr.Parth Semwal, Jr. Standing
                                                     Counsels.
                          29
                          +    W.P.(C) 2007/2022
                               AJAY GUPTA                                       ..... Petitioner
                                               Through   Mr. Sushil K Tekriwal and Dr.Mamta
                                                         Tekriwal, Advs.
                                               versus
                               INCOME TAX OFFICER                            ..... Respondent
                                            Through      Mr. Ruchir Bhatia, Sr. SC with
                                                         Ms.Mansie Jain, Adv for Revenue.

                          30
                          +    W.P.(C) 2012/2022
                               NIRAJ AGARWAL                                   ..... Petitioner
                                           Through       Mr. Sushil K Tekriwal and Dr.Mamta
                                                         Tekriwal, Advs.

                                               versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 10 of 63
Signing Date:21.04.2022
20:23:01
                                INCOME TAX OFFICER                           ..... Respondent
                                            Through      Mr. Zoheb Hossain, Sr. Standing
                                                         Counsel with Mr. Vipul Agarwal &
                                                         Mr. Parth Semwal, Jr. Standing
                                                         Counsels.
                          31
                          +    W.P.(C) 2016/2022 & CM APPL.5765/2022
                               MEENA CHAWLA                                     ..... Petitioner
                                          Through        Mr.Deepak Singh Thakur, Mr.Ankit
                                                         Kashyap & Mr.Shubham Bhardwaj
                                                         and Mr. Navjot Singh, Advs.
                                               versus
                               INCOME TAX OFFICER WARD 61(1), DELHI & ANR.
                                                                       ..... Respondents
                                            Through  Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.

                          32
                          +    W.P.(C) 2087/2022 & CM APPL.5992/2022
                               JASWANT RAI GROVER                         ..... Petitioner
                                               Through  Mr. Paras Chaudhry & Mr.Dhananjay
                                                        Grover, Advs.
                                               versus
                               ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                        ..... Respondents
                                            Through Mr.Ruchir Bhatia, Sr. SC with
                                                    Ms.Mansie Jain, Adv for Revenue.

                          33
                          +    W.P.(C) 2137/2022 & CM APPL.6149/2022, CM APPL.
                               13913/2022
                               PRATYUSH HANDA                        ..... Petitioner
                                                  Through Dr.Rakesh Gupta, Mr.Somil
                                                          Agarwal, Mr.Rakesh Kumar
                                                          Bhardwaj & Mr.Anshul Mittal,
                                                          Advocates.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 11 of 63
Signing Date:21.04.2022
20:23:01
                                           versus
                               INCOME TAX OFFICER WARD 54(1) DELHI & ANR.
                                                                        ..... Respondents
                                            Through  Mr. Zoheb Hossain, Sr. Standing
                                                     counsel with Mr. Vipul Agrawal and
                                                     Mr. Parth Senwal, Advocates.
                          34
                          +    W.P.(C) 2238/2022 & CM APPL.6435/2022

                               ASHOK KUMAR SHARMA HUF                 ..... Petitioner
                                           Through Ms.Mitika Choudhary, Adv.

                                                   versus

                               INCOME TAX OFFICER WARD 59(2) & ORS. ..... Respondents
                                            Through  Ms. Vibhooti Malhotra, Sr. Standing
                                                     Counsel with Mr.Shailendra Singh,
                                                     Mr.Udit     Sharma,    Advs.    for
                                                     respondent No.1.
                                                     Mr. Avnish Singh, SCGC for R-
                                                     2/UOI.
                          35
                          +    W.P.(C) 2241/2022 & CM APPL.6440/2022
                               SHIVA ASPHALTIC PRODUCTS PRIVATE LIMITED
                                                                            ..... Petitioner
                                               Through  Ms.Mitika Choudhary, Adv.
                                               versus
                               INCOME TAX OFFICER WARD 23(1) & ORS.        ..... Respondents
                                               Through  Mr.Sunil Kumar Agarwal, Sr.
                                                        Standing Counsel for Revenue with
                                                        Mr.Tushar Gupta, Jr. Standing
                                                        Counsel & Mr.Samarth Chaudhari,
                                                        Adv.
                                                        Mr. Vikrant N. Goyal, Advocate for
                                                        UOI.
                                                        Mr.Jitesh Vikram Srivastava, SPC
                                                        with Mr.Prajesh Vikram Srivastava,
                                                        Adv. for UOI.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 12 of 63
Signing Date:21.04.2022
20:23:01
                           36
                          +    W.P.(C) 2265/2022 & CM APPL.6519/2022
                               URBAN PUNJAB                                  ..... Petitioner
                                               Through  Ms.Mitika Choudhary, Adv.
                                                versus
                               ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                               CIRCLE-17 & ORS.                          ..... Respondents
                                             Through Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.
                                                     Mr.Nawal Kishore Jha Adv SPC with
                                                     Ms.Kalpana Jha, Adv. for R-2.
                          37
                          +    W.P.(C) 2286/2022 & CM APPL.6573/2022

                               MAHENDER KUMAR KASHYAP                             ..... Petitioner
                                                Through    Ms.Mitika Choudhary, Adv.
                                                versus

                               INCOME TAX OFFICER WARD 67(1), & ORS.     ..... Respondents
                                            Through  Mr.Sunil Kumar Agarwal, Sr.
                                                     Standing Counsel for Revenue with
                                                     Mr.Tushar Gupta, Jr. Standing
                                                     Counsel & Mr.Samarth Chaudhari,
                                                     Adv.
                                                     Ms.Saroj Bidawat, SP Counsel for
                                                     UOI.
                                                     Mr.N.K.Aggarwal,        Adv./Sr.Panel
                                                     Counsel for R-5/UOI.

                          38
                          +    W.P.(C) 2290/2022 & CM APPL.6582/2022

                               SLG GLOBAL TEX PRIVATE LIMITED              ..... Petitioner
                                            Through  Ms.Mitika Choudhary, Adv.
                                                versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 13 of 63
Signing Date:21.04.2022
20:23:01
                                ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE 22
                               (2), & ORS.                               ..... Respondents
                                            Through Mr.Ruchir Bhatia, Sr. SC with
                                                    Ms.Mansie Jain, Adv for Revenue.
                                                    Mr. Prakash Kumar, Central Govt.
                                                    Senior Counsel for R-2.
                          39
                          +    W.P.(C) 2339/2022
                               SWIFT REALTECH PRIVATE LIMITED              ..... Petitioner
                                               Through Mr.Ajay Wadhwa and Mr. Snehil Jha,
                                                       Advs.
                                               versus
                               INCOME TAX OFFICER WARD 22(3) DELHI & ANR.
                                                                          ..... Respondents
                                               Through Mr.Puneet Rai, Sr. SC with
                                                       Ms.Adeeba Mujahid, Jr. SC with
                                                       Mr. Karan Pandey, Advocate.
                          40
                          +    W.P.(C) 2357/2022 & CM APPL.6789/2022
                               PUNEET GHAI                                  ..... Petitioner
                                               Through  Mr. Salil Kapoor, Ms. Ananya
                                                        Kapoor, Mr. Sanat Kapoor and Mr.
                                                        Sumit Lalchandani Advs.
                                               versus

                               INCOME TAX OFFICER, WARD 59-3, DELHI & ANR.
                                                                        ..... Respondents
                                            Through  Ms.Vibhooti Malhotra, Sr. Standing
                                                     Counsel with Mr.Shailendra Singh, Jr.
                                                     Standing Counsel & Mr.Udit Sharma,
                                                     Adv.
                          41
                          +    W.P.(C) 2378/2022 & CM APPL.6834/2022

                               GAUTAM CHAND JAIN                          ..... Petitioner
                                          Through         Ms.Mitika Choudhary, Adv.
                                               versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 14 of 63
Signing Date:21.04.2022
20:23:01
                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58 (1)
                               & ORS.                                 ..... Respondents
                                            Through Mr.Ajit Sharma, Sr. Standing Counsel
                                                    for respondent No.1.
                                                    Ms. Archana Gaur, Advocate for
                                                    UOI.

                          42
                          +    W.P.(C) 2441/2022 & CM APPL.7047/2022
                               M/S SAGAR POLYCHEM PVT. LTD.            ..... Petitioner
                                            Through Mr. Arzoo Raj and Mr.Naman Jain,
                                                    Advs.
                                            versus
                               OFFICE OF THE INCOME TAX OFFICER          ..... Respondent
                                              Through Mr.Ruchir Bhatia, Sr. Standing
                                                      Counsel with Ms.Mansie Jain, Adv.
                          43
                          +    W.P.(C) 2442/2022 & CM APPL.7049/2022
                               M/S SAGAR POLYCHEM PRIVATE LIMITED           ..... Petitioner
                                               Through  Mr. Arzoo Raj and Mr.Naman Jain,
                                                        Advs.
                                               versus
                               OFFICE OF THE INCOME TAX OFFICER          ..... Respondent
                                              Through Mr.Ruchir Bhatia, Sr. Standing
                                                      Counsel with Ms.Mansie Jain, Adv.
                          44
                          +    W.P.(C) 2452/2022 & CM APPL.7066/2022

                               MR. VIJAY KUMAR GOEL                         ..... Petitioner
                                            Through       Mr. Arzoo Raj and Mr.Naman Jain,
                                                          Advs.
                                               versus
                               OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                              Through Mr.Abhishek Maratha, Sr. Standing
                                                      Counsel.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 15 of 63
Signing Date:21.04.2022
20:23:01
                           45
                          +    W.P.(C) 2516/2022 & CM APPL.7200/2022
                               GAGAN CHADHA                                       ..... Petitioner
                                               Through  Mr. Nitin Gulati, Adv.
                                               versus
                               INCOME TAX OFFICER WARD 54(1) DELHI & ANR.
                                                                            ..... Respondents
                                               Through  Mr.Zoheb Hossain, Sr. Standing
                                                        Counsel with Mr.Vipul Agarwal &
                                                        Mr.Parth Senwal, Jr. Standing
                                                        Counsel.
                          46
                          +    W.P.(C) 2523/2022

                               SECOM SERVICES INDIA PVT. LTD.               ..... Petitioner
                                            Through   Mr.Akshat Gupta, Adv.

                                                 versus
                               UNION OF INDIA & ORS.                             ..... Respondents
                                             Through         Mr.Virender Pratap Singh Charak,
                                                             and Ms.Shubhra Parashar, Advs. for
                                                             UOI.
                                                             Mr.Sunil Kumar Agarwal, Sr. St.
                                                             counsel with Mr.Tushar Gupta, Jr.SC,
                                                             Mr.Samarth Chaudhari, Advs.
                          47
                          +    W.P.(C) 2570/2022 & CM APPL.7345/2022

                               EVOLVE BRANDS PRIVATE LIMITED             ..... Petitioner
                                           Through  Mr.Piyush Kaushik, Adv.
                                                 versus

                               PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 &
                               ANR.                                     ..... Respondents
                                            Through Mr.Kunal Sharma, Sr. SC with
                                                    Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                    Nargotra, Adv.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 16 of 63
Signing Date:21.04.2022
20:23:01
                           48
                          +    W.P.(C) 2588/2022 & CM APPL.7378/2022
                               AJAY JAIN (HUF)                                 ..... Petitioner
                                               Through  Mr.Nishit Gandhi, Adv.
                                               versus

                               ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent
                                            Through Ms.Vibhooti Malhotra, Sr. Standing
                                                    Counsel with Mr.Shailendra Singh, Jr.
                                                    Standing Counsel & Mr.Udit Sharma,
                                                    Adv
                          49
                          +    W.P.(C) 2669/2022 & CM No.7649/2022
                               T S AND SONS HUF                             ..... Petitioner
                                               Through   Mr. P. Roychaudhuri with Mr. Gagan
                                                         Gupta, Advocates.
                                               versus

                               ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1),
                               DELHI                                  ..... Respondent
                                            Through Mr.Sunil Kumar Agarwal, Sr. St.
                                                    counsel with Mr.Tushar Gupta, Jr.SC,
                                                    Mr.Samarth Chaudhari, Advs.
                          50
                          +    W.P.(C) 2698/2022 & CM No.7707/2022
                               ABHINAV JINDAL HUF                           ..... Petitioner
                                               Through   Mr. Kapil Goel with Mr. Sandeep
                                                         Goel, Advocates.

                                                versus
                               INCOME TAX OFFICER WARD 54 (1) DELHI AND ORS.
                                                                        ..... Respondents
                                            Through  Mr.Sanjay Kumar with Mr. Easha
                                                     Kadian, Advocates for Revenue.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 17 of 63
Signing Date:21.04.2022
20:23:01
                           51
                          +    W.P.(C) 2705/2022 & CM APPL.7720/2022
                               M/S PERFECT POLYCHEM PRIVATE LIMITED ..... Petitioner
                                               Through  Mr. Arzoo Raj and Mr.Naman Jain,
                                                        Advs.
                                               versus

                               OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                              Through Mr.Sunil Kumar Agarwal, Sr. St.
                                                      counsel with Mr.Tushar Gupta, Jr.SC,
                                                      Mr.Samarth Chaudhari, Advs.

                          52
                          +    W.P.(C) 2764/2022 & CM APPL.7927/2022
                               MS. MANJU KUMARI PREMSAGAR PRASAD ..... Petitioner
                                            Through Mr. Arzoo Raj and Mr.Naman Jain,
                                                    Advs.
                                            versus

                               OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                              Through Ms.Vibhooti Malhotra, Sr. Standing
                                                      Counsel with Mr.Shailendra Singh, Jr.
                                                      Standing Counsel & Mr.Udit Sharma,
                                                      Adv.

                          53
                          +    W.P.(C) 2835/2022 & CM APPL.8162/2022
                               ANKIT JAIN                                    ..... Petitioner
                                               Through  Mr.Anuj    Aggarwal,       Mr.Vikrant
                                                        Chawla, Ms.Ayushi Bansal &
                                                        Mr.Sanyam Suri, Ms. Ayushi Bansal,
                                                        Advs.
                                               versus
                               PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                       ..... Respondents
                                             Through Mr.Ajit Sharma, Sr. Standing
                                                     Counsel.
                                                     Ms.Archana Gaur, Advocate for UOI

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 18 of 63
Signing Date:21.04.2022
20:23:01
                           54
                          +    W.P.(C) 2853/2022 & CM APPL.8220/2022
                               SANJU AGARWAL                                ..... Petitioner
                                               Through  Mr.P.Roychaudhuri, Adv.
                                               versus

                               ITO, WARD 54 (1), DELHI & ANR.             ..... Respondents
                                              Through    Mr.Sanjay Kumar, Sr.SC, Ms.Easha
                                                         Kadian, Jr.SC

                          55
                          +    W.P.(C) 2861/2022 & CM APPL.8267/2022

                               P.K. MARKETING COMPANY                    ..... Petitioner
                                             Through Mr.Anuj   Aggarwal,       Mr.Vikrant
                                                     Chawla, Ms.Ayushi Bansal &
                                                     Mr.Sanyam Suri, Ms. Ayushi Bansal,
                                                     Advs.
                                             versus

                               PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                      ..... Respondents
                                             Through Ms.Vibhooti Malhotra, Sr.SC. with
                                                     Mr. Shaliendra Singh and Mr. Udit
                                                     Sharma, Advocates.
                                                     Ms.Manisha Agrawal Narain, CGSC
                                                     with Mr. Vedansh Anand, G.P. for
                                                     UOI/R-2.
                          56
                          +    W.P.(C) 2956/2022 & CM APPL.8579/2022

                               SAGARI LEATHERS PVT. LTD.               ..... Petitioner
                                            Through   Mr.Sandeep Chilana, Ms.Yashodhara
                                                      Burmon Roy & Ms.Shambhavi Singh,
                                                      Advs.
                                            versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 19 of 63
Signing Date:21.04.2022
20:23:01
                                PRINCIPAL COMMISSIONER OF INCOME TAX DELHI AND
                               ANR.                                 ..... Respondents
                                            Through Mr.Sunil Kumar Agarwal, Sr.
                                                    Standing Counsel with Mr.Tushar
                                                    Gupta, Jr. Standing Counsel &
                                                    Mr.Samarth Chaudhari, Adv.
                          57
                          +    W.P.(C) 3038/2022 & CM APPL.8822/2022
                               M/S SANT SANDESH MEDIA AND COMMUNICATION PVT.
                               LTD.                                             ..... Petitioner
                                               Through  Mr.V.P.Gupta    and        Mr.Anunav
                                                        Kumar, Advs.
                                               versus
                               INCOME TAX OFFICER WARD 22(3) DELHI AND ANR
                                                                          ..... Respondents
                                               Through  Mr.Sunil Kumar Agarwal, Sr.
                                                        Standing Counsel with Mr.Tushar
                                                        Gupta, Jr. Standing Counsel &
                                                        Mr.Samarth Chaudhari, Adv.
                          58
                          +    W.P.(C) 3070/2022 & CM APPL.8881/2022
                               CONCEPT INFRADEVELOPERS PVT LTD                  ..... Petitioner
                                               Through  Mr.Rajeev Sharma & Mr. Shubham
                                                        Bhardwaj, Advs.
                                               versus
                               INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX
                               OFFICER WARD -6 (1), DELHI AND ANR.        ..... Respondents
                                               Through  Mr.Sanjay Kumar, Sr. Standing
                                                        Counsel with Ms.Easha Kadiyan, Jr.
                                                        Standing Counsel.
                          59
                          +    W.P.(C) 3074/2022 & CM APPL.8887/2022
                               ABHISHEK AGGARWAL                                ..... Petitioner
                                               Through   Mr. P. Roychaudhuri with Mr. Gagan
                                                         Gupta, Advocates.
                                               versus
                               ITO WARD 54 (1), DELHI & ANR.                ..... Respondents
                                               Through   Mr.Sanjay Kumar, Sr. Standing


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 20 of 63
Signing Date:21.04.2022
20:23:01
                                                            Counsel with Ms.Easha Kadiyan, Jr.
                                                           Standing Counsel.
                          60
                          +    W.P.(C) 3080/2022 & CM APPL.8923/2022
                               DEEPAK AGGARWAL                               ..... Petitioner
                                               Through  Mr. P. Roychaudhuri with Mr. Gagan
                                                        Gupta, Advocates.
                                               versus

                               ITO WARD 54(1), DELHI & ANR.                 ..... Respondents
                                              Through   Mr.Kunal Sharma, Sr. SC with
                                                        Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                        Nargotra, Adv.

                          61
                          +    W.P.(C) 3081/2022 & CM APPL.8927/2022
                               DEEPAK AGGARWAL                                 ..... Petitioner
                                               Through     Mr. P. Roychaudhuri with Mr. Gagan
                                                           Gupta, Advocates.
                                               versus
                               ITO WARD 54 1, DELHI & ANR.                 ..... Respondents
                                              Through   Mr.Kunal Sharma, Sr. SC with
                                                        Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                        Nargotra, Adv.
                          62
                          +    W.P.(C) 3290/2022 & CM APPL.9559/2022
                               RAJEEV KUMAR AGGARWAL                    ..... Petitioner
                                               Through  Mr.Sourav Vig & Mr.Tushar Gupta,
                                                        Advs.
                                               versus

                               INCOME TAX OFFICER CIRCLE 58 (1) & ORS. ..... Respondents
                                            Through  Mr.Abhishek Maratha, Sr. Standing
                                                     Counsel with Mr.Pratyaksh Gupta, Jr.
                                                     Standing Counsel.
                                                     Mr.Awadhesh Kumar Singh, Adv. for
                                                     R-2 & R-3.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 21 of 63
Signing Date:21.04.2022
20:23:01
                           63
                          +    W.P.(C) 3291/2022 & CM APPL.9561/2022
                               ALOK KUMAR AGGARWAL                          ..... Petitioner
                                               Through  Mr.Sourav Vig & Mr.Tushar Gupta,
                                                        Advs.
                                               versus
                               INCOME TAX OFFICER CIRCLE 58 (1) & ORS. ..... Respondents
                                            Through  Ms.Vibhooti Malhotra, Sr. Standing
                                                     Counsel with Mr.Shailender Singh, Jr.
                                                     Standing Counsel & Mr.Udit Sharma,
                                                     Adv.
                                                     Mr.Awadhesh Kumar Singh, Adv. for
                                                     R-2 & R-3.
                          64
                          +    W.P.(C) 3438/2022 & CM APPL.10035/2022

                               STRATAGEM PORTFOLIO (P) LTD            ..... Petitioner
                                           Through   Mr.Gautam Jain & Mr.Piyush Kumar
                                                     Kamal, Advs.
                                           versus

                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2)
                               DELHI & ANR.                          ..... Respondents
                                            Through Mr.Ruchir Bhatia, Sr. Standing
                                                    Counsel with Ms.Mansie Jain, Adv.

                          65
                          +    W.P.(C) 3503/2022 & CM APPL. 10328/2022

                               BHOLENATH FOODS LIMITED                    ......Petitioner
                                           Through  Mr Rishabh Jain, Adv.

                                            versus
                               DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(2)
                               NEW DELHI                               ......Respondent
                                            Through   Mr. Kunal Sharma, Sr Standing
                                                      counsel with Mr Zehra Khan and Mr
                                                      Shubhendu Bhattacharyya, Advs.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 22 of 63
Signing Date:21.04.2022
20:23:01
                           66
                          +    W.P.(C) 3525/2022
                               UMESH KUMAR GUPTA AS LEGAL HEIR OF DECEASED
                               SAROJ BALA GUPTA                           ......Petitioner
                                               Through Mr. Sushil K Tekriwal and Dr.Mamta
                                                       Tekriwal, Advs.
                                               Versus
                               INCOME TAX OFFICER                           ......Respondent
                                            Through       Mr Ajit Sharma, Sr Standing Counsel.

                          67
                          +    W.P.(C) 3573/2022 & CM APPL.10551/2022
                               ARUN KUMAR SODHANI                          ..... Petitioner
                                               Through  Dr.Rakesh Gupta, Mr.Somil Agarwal,
                                                        Mr.Rakesh Kumar Bhardwaj &
                                                        Mr.Anshul Mittal, Advocates.
                                               versus
                               INCOME TAX OFFICER WARD 52(1) DELHI & ANR.
                                                                    ..... Respondents
                                            Through  Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.
                          68
                          +    W.P.(C) 3595/2022
                               UMESH KUMAR GUPTA                          ..... Petitioner
                                               Through    Mr. Sushil K. Tekriwal, Advocate
                                                          with Dr. Mamta Tekriwal, Advocate.
                                            versus
                               INCOME TAX OFFICER                           ..... Respondent
                                            Through       Mr.Ajit Sharma, Sr. Standing Counsel

                          69
                          +    W.P.(C) 3628/2022 & CM APPL. 10749/2022
                               SANDEEP JAIN                               ..... Petitioner
                                               Through  Mr.Arnav Kumar, Mr. Rajat Mittal,
                                                        Mr. Suprateek Neogi and Mr. Harshil
                                                        Manchanda, Advs.
                                               versus

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 23 of 63
Signing Date:21.04.2022
20:23:01
                                ASSISTANT COMMISSIONER OF INCOME
                               TAX CIRCLE 22 (2), DELHI & ANR.           ..... Respondents
                                              Through    Mr. Sunil Kumar Agarwal, Sr. SC
                                                         with Mr. Tushar Gupta, Jr.SC,
                                                         Mr.Samarth Chaudhari, Advs.
                          70
                          +    W.P.(C) 3630/2022 & CM APPL. 10759/2022
                               SANDEEP JAIN                                ..... Petitioner
                                               Through  Mr.Arnav Kumar, Mr. Rajat Mittal,
                                                        Mr. Suprateek Neogi and Mr. Harshil
                                                        Manchanda, Advs.
                                               versus
                               ASSISTANT COMMISSIONER OF INCOME
                               TAX CIRCLE 22 2 DELHI & ANR.              ..... Respondents
                                               Through  Mr. Sunil Kumar Agarwal, Sr. SC
                                                        with Mr. Tushar Gupta, Jr.SC,
                                                        Mr.Samarth Chaudhari, Advs.
                          71
                          +    W.P.(C) 3692/2022 & CM APPL.10960/2022
                               MANSI AGGARWAL                               ..... Petitioners
                                               Through  Mr. Abhishek Garg, Advocate with
                                                        Mr. Aayush Kuchhal, Mr. Yash
                                                        Gaiha, Advocates
                                               versus
                               INCOME TAX OFFICER WARD 62(1) & ANR. ..... Respondents
                                               Through  Mr. Sanjay Kumar & Ms. Easha
                                                        Kadiyan, Advocates.
                          72
                          +    W.P.(C) 3699/2022 & CM APPL.10974/2022
                               RAKESH KUMAR AGGARWAL                         ..... Petitioner
                                               Through  Mr. P. Roychaudhuri with Mr. Gagan
                                                        Gupta, Advocates.

                                                versus

                               ACIT, CIRCLE - 59(1), DELHI & ANR.              ..... Respondents
                                               Through    Mr.Ajit Sharma, Sr. Standing Counsel


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 24 of 63
Signing Date:21.04.2022
20:23:01
                           73
                          +    W.P.(C) 3708/2022 & CM APPL.11015/2022
                               PARAG GUPTA (SINCE DECEASED), THROUGH HIS LEGAL
                               REPRESENTATIVES - SH. PREM CHAND GUPTA ..... Petitioner

                                                Through    Mr. Abhishek Garg, Advocate with
                                                           Mr. Aayush Kuchhal, Mr. Yash
                                                           Gaiha, Advocates
                                            versus
                               INCOME TAX OFFICER WARD 62(1) & ANR.            ..... Respondents

                                                Through    Mr.Kunal Sharma, Sr. SC with
                                                           Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                           Nargotra, Adv.

                          74
                          +    W.P.(C) 3758/2022 & CM APPL.11187/2022
                               SHIV KUMAR GOEL                                ..... Petitioner
                                               Through  Mr. T.M. Shivakumar, Adv.

                                                versus

                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
                               DELHI & ANR.                          ..... Respondents
                                            Through Mr. Ruchir Bhatia, Sr. SC with
                                                    Ms.Mansie Jain, Adv for Revenue.

                          75
                          +    W.P.(C) 3774/2022 & CM APPL.11216/2022
                               PREM CHAND GUPTA                               ..... Petitioner
                                               Through  Mr. Abhishek Garg, Mr. Aayush
                                                        Kuchhal and Mr. Yash Gaiha, Advs.
                                               versus
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 58(1),
                               DELHI & ANR.                               ..... Respondents
                                               Through  Mr. Abhishek Maratha, Sr. SC with
                                                        Mr. Pratyaksh Gupta, Jr. SC.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 25 of 63
Signing Date:21.04.2022
20:23:01
                           76
                          +    W.P.(C) 3780/2022 & CM APPL.11228/2022
                               SHIV KUMAR GOEL                               ..... Petitioner
                                               Through  Mr. T.M. Shivakumar, Adv.

                                                versus

                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
                               DELHI & ANR.                          ..... Respondents
                                            Through Mr. Ruchir Bhatia, Sr. SC with
                                                    Ms.Mansie Jain, Adv for Revenue.
                          77
                          +    W.P.(C) 3804/2022 & CM APPL.11281/2022
                               SHANTI LAL PORWAL                              ..... Petitioner
                                               Through  Mr. Nitin Gulati, Adv.

                                            versus
                               ASSISTANT COMMISIONER OF INCOME TAX CIRCLE 59(1),
                               DELHI & ANR.                            ..... Respondents
                                            Through Ms. Vibhooti Malhotra, Sr. SC with
                                                    Mr. Shailendra Singh, Jr. SC and
                                                    Mr.Udit Sharma, Adv.
                          78
                          +    W.P.(C) 3808/2022 & CM APPL.11288/2022
                               SHIV KUMAR GOEL                                ..... Petitioner
                                               Through  Mr. T.M. Shivakumar, Adv.
                                            versus
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
                               DELHI & ANR.                            ..... Respondents
                                            Through Mr. Ruchir Bhatia, Sr. SC with
                                                    Ms.Mansie Jain, Adv for Revenue.
                          79
                          +    W.P.(C) 3817/2022 & CM APPL.11311/2022

                               INDRA PORWAL                                          ..... Petitioner
                                                Through     Mr. Nitin Gulati, Adv.

                                                versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                           Page 26 of 63
Signing Date:21.04.2022
20:23:01
                                ASSISTANT COMMISIONER OF INCOME TAX CIRCLE 59(1),
                               DELHI & ANR.                             ..... Respondents
                                            Through Ms. Vibhooti Malhotra, Sr. SC with
                                                    Mr. Shailendra Singh, Jr. SC and
                                                    Mr.Udit Sharma, Adv.
                          80
                          +    W.P.(C) 3831/2022 & CM APPL.11371/2022

                               DAVINDER BAJAJ                                 ..... Petitioner
                                            Through         Mr. Ved Kumar Jain and Mr. Richa
                                                            Mishra, Advs.
                                                versus

                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 67-1,
                               DELHI & ORS.                            ..... Respondents
                                            Through Mr. Puneet Rai, Sr. SC with
                                                    Ms.Adeeba Mujahid, Jr. SC.
                                                    Ms. Archana Gaur, Adv. for UOI.
                          81
                          +    W.P.(C) 3876/2022 & CM APPL.11537/2022

                               DEEPAK CHOUDHARY                                     ..... Petitioner
                                           Through          Mr. Nitin Gulati, Advocate
                                                versus

                               ASSISTANT COMMISIONER OF INCOME
                               TAX CIRCLE 60(1), DELHI & ANR.              ..... Respondents
                                             Through    Mr. Vibhooti Malhotra, Sr. Standing
                                                        Counsel with Mr. Shailendra Singh,
                                                        Mr. Udit Sharma, Advocates.
                          82
                          +    W.P.(C) 3942/2022 with CM APPL. 11747/2022
                               UMA GOEL                                         ..... Petitioner
                                               Through    Mr. T.M. Shivakumar, Adv.
                                                versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                          Page 27 of 63
Signing Date:21.04.2022
20:23:01
                                ASSISTANT COMMISSIONER OF INCOME TAX
                               CIRCLE 22(2), DELHI & ANR.                   ..... Respondents
                                               Through  Mr. Ruchir Bhatia, Sr. SC with
                                                        Ms.Mansie Jain, Adv for Revenue.
                          83
                          +    W.P.(C) 3951/2022 with CM APPL. 11773/2022
                               UMA GOEL                                        ..... Petitioner
                                               Through    Mr. T.M. Shivkumar, Adv.
                                               versus
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
                               DELHI & ANR.                                   ..... Respondents
                                               Through    Mr. Ruchir Bhatia, Sr. SC with
                                                          Ms.Mansie Jain, Adv for Revenue.
                          84
                          +    W.P.(C) 4020/2022 & C.M.Appl.12027/2022

                               SAHIL HOME LOOMTEX PRIVATE LIMITED ..... Petitioner
                                            Through Mr. Sunil Kumar Mukhi and
                                                    Mr. Anshul Mittal, Advs.
                                            versus

                               ITO, WARD-22(1) DELHI & ANR.             ..... Respondents
                                             Through   Mr.Puneet Rai, Sr. SC with
                                                       Ms.Adeeba Mujahid, Jr. SC with
                                                       Mr. Karan Pandey, Advocate.
                          85
                          +    W.P.(C) 4045/2022

                               ANIL KUMAR                                      ..... Petitioner
                                                Through     Mr. Dinesh Mohan Sinha, Mr.Rajiv
                                                            Deora and Mr.Saroj Kumar Singh,
                                                            Advocates.

                                                versus

                               INCOME TAX OFFICER AND ANR.              ..... Respondents
                                            Through  Mr.Ajit Sharma, Sr. Standing Counsel



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 28 of 63
Signing Date:21.04.2022
20:23:01
                           86
                          +    W.P.(C) 4174/2022

                               MEGHA JAIN                                    ..... Petitioner
                                               Through    Mr. Dinesh Mohan Sinha, Mr.Rajiv
                                                          Deora and Mr.Saroj Kumar Singh,
                                                          Advocates.

                                               versus

                               INCOME TAX OFFICER & ANR.                 ..... Respondents
                                            Through  Mr.Ajit Sharma, Sr. Standing Counsel

                          87
                          +    W.P.(C) 4177/2022, C.M.APPLs.12521-22/2022

                               SHYAMPREM ESTATE PRIVATE LIMITED (FORMERLY
                               KNOWN AS SPIL FINANCIAL SERVICES PVT. LTD.)
                                                                           ..... Petitioner
                                            Through  Mr. Nitin Gulati, Advocate.
                                               versus

                               ASSISTANT COMMISSIONER OF INCOME
                               TAX CIRCLE 22(2), DELHI & ANR.              ..... Respondents
                                              Through   Mr.Ajit Sharma, Sr. Standing Counsel
                                                        Ms. Archana Gaur, Adv. for UOI.

                          88
                          +    W.P.(C) 4187/2022 & CM APPL. 12540/2022

                               SHANKER LAL SINGHANIA                     ..... Petitioner
                                            Through  Mr. Kapil Goel with Mr. Sandeep
                                                     Goel, Advocates.
                                            versus

                               ASSISTANT COMMISSIONER OF
                               INCOME TAX CIRCLE 59 (1) DELHI AND ORS ..... Respondents
                                            Through     Mr. Ajit Sharma, Advocate


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 29 of 63
Signing Date:21.04.2022
20:23:01
                           89
                          +    W.P.(C) 4260/2022 & CM APPL. 12668/2022

                               VEEKAY GENERAL INDUSTRIES                ..... Petitioner
                                           Through  Mr. Piyush Kaushik, Advocate.

                                               Versus
                               PRINCIPAL COMMISSIONER OF INCOME TAX -20, NEW
                               DELHI & ANR.                           ..... Respondents
                                            Through Mr. Abhishek Maratha, Advocate.
                          90
                          +    W.P.(C) 4266/2022

                               N M INDUSTRIES LIMITED                    ..... Petitioner
                                             Through  Mr. Salil Kapoor, Ms. Ananya
                                                      Kapoor, Mr. Sanat Kapoor and Mr.
                                                      Sumit Lalchandani Advs.
                                             versus

                               ASSISTANT COMMISSIONER OF INCOME TAX,
                               CENTRAL CIRCLE 5, DELHI & ANR.            ..... Respondents
                                            Through    Mr.Ruchir Bhatia, Sr. SC with
                                                       Ms.Mansie Jain, Adv for Revenue.

                          91
                          +    W.P.(C) 4268/2022 & CM APPLs. 12686-12687/2022

                               N M INDUSTIES LIMITED                          ..... Petitioner
                                             Through      Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                               versus

                               ASSISTANT COMMISSIONER OF INCOME TAX,
                               CENTRAL CIRCLE 5, DELHI & ANR.          ..... Respondents
                                            Through   Mr.Ruchir Bhatia, Sr. SC with
                                                      Ms.Mansie Jain, Adv for Revenue.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 30 of 63
Signing Date:21.04.2022
20:23:01
                           92
                          +    W.P.(C) 4348/2022 & CM APPLs.12995-96/2022
                               M/S PCG FINVEST LIMITED- FORMERLY KNOWN AS
                               SUBHRA FINVEST INDIA LIMITED               ..... Petitioner
                                               Through  Mr. Ved Jain, Ms. Richa Mishra,
                                                        Advs.
                                               versus
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22-2,
                               DELHI & ORS.                            ..... Respondents
                                            Through Mr.Puneet Rai, Sr. SC with
                                                    Ms.Adeeba Mujahid, Jr. SC with
                                                    Mr. Karan Pandey, Advocate.
                                                    Mr. Rajkumar Yadav, Advs. for UOI.
                          93
                          +    W.P.(C) 4408/2022 & CM APPLs.13142-43/2022

                               BRIJ BHUSHAN GUPTA                           ...... Petitioner
                                            Through      Mr. Salil Kapoor, Ms. Ananya
                                                         Kapoor, Mr. Sanat Kapoor and Mr.
                                                         Sumit Lalchandani Advs.
                                               versus

                               ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1,
                               DELHI & ANR.                             ..... Respondents
                                            Through Ms. Vibhooti Malhotra, Sr. Standing
                                                    Counsel with Mr. Shailendera Singh
                                                    and Mr. Udit Sharma, Advs.
                          94
                          +    W.P.(C) 4459/2022 & CM APPLs.13299-13300/2022

                               BRIJ BHUSHAN GUPTA                             ..... Petitioner
                                            Through      Mr. Salil Kapoor, Ms. Ananya
                                                         Kapoor, Mr. Sanat Kapoor and Mr.
                                                         Sumit Lalchandani Advs.
                                               versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 31 of 63
Signing Date:21.04.2022
20:23:01
                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1,
                               DELHI & ANR.                            ..... Respondents
                                            Through Ms. Vibhooti Malhotra, Sr. Standing
                                                    Counsel with Mr. Shailendera Singh
                                                    and Mr. Udit Sharma, Advs.
                          95
                          +    W.P.(C) 4507/2022 & CM APPLs.13487-88/2022
                               PAWAN CHAUDHARY                               ..... Petitioner
                                               Through  Mr. Venketesh Chaurasia and
                                                        Ms. Rano Jain, Advs.
                                               versus
                               ITO, WARD 35(5), DELHI & ANR.                ..... Respondents
                                              Through    Mr. Sanjay Kumar with Ms. Easha
                                                         Kadian, Advocates.
                          96
                          +    W.P.(C) 4511/2022 & CM APPLs.13496-97/2022

                               CLUSTER OVERSEAS PRIVATE LIMIITED           ..... Petitioner
                                            Through  Mr.R.K.Jain, Advocate
                                            versus

                               INCOME TAX OFFICER WARD 6(1) DELHI       ..... Respondent
                                            Through  Mr. Sanjay Kumar with Ms. Easha
                                                     Kadian, Advocates.
                          97
                          +    W.P.(C) 4567/2022 & C.M.Nos.13706-13707/2022

                               BHUSHAN LAL PANDITA                           ..... Petitioner
                                            Through        Mr. Jaspal Singh Sethi with
                                                           Mr.Gaurav Jain, Advocates.
                                               versus

                               INCOME TAX OFFICER WARD 67(1) NEW DELHI
                                                                      ..... Respondent
                                               Through     Mr. Sunil Kumar Agarwal, Sr.
                                                           Standing Counsel with Mr. Tushar
                                                           Gupta, Mr. Samrath Chaudhari, Advs.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 32 of 63
Signing Date:21.04.2022
20:23:01
                           98
                          +     W.P.(C) 4584/2022 & C.M.Nos.13747/2022, 13824/2022
                                LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST
                                SOCIETY                                        ..... Petitioner
                                                Through   Mr.R.K.Jain, Advocate

                                                 versus
                                THE DCIT CIRCLE EXEMPT 1 (1) DELHI              ..... Respondent
                                              Through  Mr.Abhishek           Maratha,     standing
                                                       counsel.
                          99
                          +     W.P.(C) 4692/2022 & C.M.Nos.14047-14048/2022
                                LOTUS HERBALS PVT LTD                            ..... Petitioner
                                                Through   Mr. Aniket D. Aggarwal, Mr. Rohit
                                                          Jain, Mr. Saksham Singhal and
                                                          Ms. Manisha Sharma, Advocates.
                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                        ..... Respondents
                                             Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                     Vipul Agrawal and Mr.Parth Senwal,
                                                     Advocates.
                          100
                          +     W.P.(C) 4695/2022, CM        APPL.    14053/2022,   CM     APPL.
                                14263/2022
                                BRIJ BHUSHAN GUPTA                              ..... Petitioner
                                               Through       Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                             and Mr. Tarun Chanana, Advs.
                                                 versus

                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1,
                                DELHI & ANR.                           ..... Respondents
                                             Through Ms. Vibhooti Malhotra, Sr. Standing
                                                     Counsel     for   Revenue       with
                                                     Mr.Shailendra Singh, Jr Standing
                                                     Counsel & Mr.Udit Sharma, Adv. for
                                                     respondent No.1.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 33 of 63
Signing Date:21.04.2022
20:23:01
                           101
                          +     W.P.(C) 4697/2022, CM APPL. 14061/2022

                                MOHIT BAJAJ                                    ..... Petitioner
                                                Through    Mr. Kushank Sindhu, Ms. Ghazal
                                                           Ghai, Mr. Anmol Singh and
                                                           Mr. Aditya Sain, Advocates.
                                              versus
                                UNION OF INDIA AND ORS                  ..... Respondents
                                              Through  Mr. Mohit Sharma, Sr. Panel counsel
                                                       for UOI
                                                       Mr. Abhishek Maratha, Advocate for
                                                       Revenue.
                          102
                          +     W.P.(C) 4737/2022,   CM    APPL.    14170/2022,    CM     APPL.
                                14180/2022

                                KARAN VIR SINGH                                ..... Petitioner
                                             Through       Mr. Nishit Agrawal and Mr. Harsh
                                                           Mishra, Advocates.
                                                versus

                                UNION OF INDIA & ORS.                          ..... Respondents
                                              Through      Mr. Mohd. Fuzail Khan, SPC, with
                                                           Mr. Ashutosh Srivastava, Advs.
                                                           Mr.Ajit Sharma, Sr. Standing Counsel
                          103
                          +     W.P.(C) 4777/2022, C.M.Appl.14308/2022

                                VINAY KUMAR DHINGRA                  ..... Petitioner
                                            Through Mr.R.K.Jain, Advocate

                                                versus
                                INCOME TAX OFFICER WARD 63 (1), DELHI ..... Respondent
                                             Through  Mr. Sanjay Kumar with Ms. Easha
                                                      Kadian, Advocates.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 34 of 63
Signing Date:21.04.2022
20:23:01
                           104
                          +     W.P.(C) 4791/2022, C.M.APPL.14335/2022
                                AJANTA POLYMERS PRIVATE LIMITED              ..... Petitioner
                                                 Through   Mr. Gaurav Jain with Ms. Akshita
                                                           Goyal and Mr. Shubham Gupta,
                                                           Advocates.
                                                 versus
                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)
                                DELHI AND ANR                         ..... Respondents
                                             Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                     Vipul Agrawal and Mr.Parth Senwal,
                                                     Advocates
                          105
                          +     W.P.(C) 4798/2022
                                ASHISH JAIN                                 ..... Petitioner
                                                 Through     Mr. Dinesh Mohan Sinha, Mr.Rajiv
                                                             Deora and Mr.Saroj Kumar Singh,
                                                             Advocates.
                                                 versus
                                INCOME TAX OFFICER AND ANR              ..... Respondents
                                             Through  Mr. Ajit Sharma, Advocate.
                          106
                          +     W.P.(C) 4801/2022
                                RAJIV GUPTA HUF                             ..... Petitioner
                                                 Through     Mr.Ajay Wadhwa and Mr. Snehil Jha,
                                                             Advs.

                                                 versus
                                INCOME TAX OFFICER WARD 54 1 & ORS. ..... Respondents
                                             Through  Mr. Kunal Sharma, Advocate.
                          107
                          +     W.P.(C) 4808/2022, C.M.APPL.14372/2022

                                MR. NEERAJ AGGARWAL                              ..... Petitioner
                                             Through            Mr. S. Krishnan, Advocate.
                                             versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                           Page 35 of 63
Signing Date:21.04.2022
20:23:01
                                 THE ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                         ..... Respondents
                                              Through Ms. Vibhooti Malhotra, Sr. Standing
                                                      Counsel with Mr.Shailendra Singh, &
                                                      Mr.Udit Sharma, Advs.
                          108
                          +     W.P.(C) 4818/2022, C.M.APPLs.14395-96/2022
                                VINOD KUMAR GUPTA HUF                        ..... Petitioner
                                                 Through   Mr. Ved Kumar Jain with Ms. Richa
                                                           Mishra, Advocates.
                                                 versus
                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 43-1
                                & ORS.                                       ..... Respondents
                                                 Through   Mr.Puneet Rai with Ms.Adeeba
                                                           Mujahid and Mr. Karan Pandey,
                                                           Advocates.
                          109
                          +     W.P.(C) 4809/2022, C.M.APPL.14376-77/2022

                                SUNSAT FOODS PRIVATE LIMITED           ..... Petitioner
                                             Through Mr. Salil Kapoor, Ms. Ananya
                                                     Kapoor, Mr. Sanat Kapoor and Mr.
                                                     Sumit Lalchandani Advs.

                                                  versus
                                ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE 22(2),
                                DELHI AND ANR.                       ..... Respondents
                                             Through: Mr. Sunil Kumar Agarwal, Sr.
                                                      Standing Counsel with Mr. Tushar
                                                      Gupta, Mr. Samrath Chaudhari, Advs.
                          110
                          +     W.P.(C) 4811/2022, C.M.APPL.14380/2022
                                M/S. CIGMA EVENTS P LTD                      ..... Petitioner
                                                 Through   Mr. S. Krishnan, Advocate.
                                                 versus
                                INCOME TAX OFFICER & ANR.              ..... Respondents
                                             Through  Mr. Kunal Sharma, Advocate.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 36 of 63
Signing Date:21.04.2022
20:23:01
                           111
                          +     W.P.(C) 4879/2022, C.M.Appl.14616/2022
                                BC EXPORTS                                     ..... Petitioner
                                                Through    Dr.Rakesh Gupta, Mr.Somil Agarwal,
                                                           Mr.Rakesh Kumar Bhardwaj &
                                                           Mr.Anshul Mittal, Advocates.
                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
                                58(1),DELHI & ANR.                       ..... Respondent
                                               Through Ms. Vibhooti Malhotra, Advocate
                                                       with Mr. Shailendra Singh and Mr.
                                                       Udit Sharma, Advocates.
                          112
                          +     W.P.(C) 4892/2022, C.M.APPL.14640/2022
                                NITIN SAXENA                                   ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                                versus
                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
                                & ANR.                                       ..... Respondents
                                                Through   Mr. Abhishek Maratha, Advocate.
                          113
                          +     W.P.(C)   4919/2022       &     C.M.APPL.14682/2022,         CM
                                APPL.17829/2022

                                CLASSIC FINCAP PRIVATE LIMITED              ..... Petitioner
                                              Through  Ms. Prem Lata Bansal, Sr. Advocate
                                                       with Mr. Divyanshu Aggarwal,
                                                       Mr. Paras Chaudhary Advocates.
                                              versus
                                INCOME TAX OFFICER & ANR.                   ..... Respondents
                                             Through  Mr.Kunal Sharma, Sr. SC with
                                                      Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                      Nargotra, Adv. for respondent No.1.
                                                      Ms. Saroj Bidawat, Advocate for
                                                      UOI.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 37 of 63
Signing Date:21.04.2022
20:23:01
                           114
                          +     W.P.(C) 4924/2022 & C.M.APPL.14688/2022
                                JAGMOHAN GARG (ERSTWHILE DIRECTOR OF COMPETENT
                                REAL ESTATE DEVELOPERS PVT. LTD.)                 ..... Petitioner
                                                 Through    Ms.Vijaya Singh, Advocate.
                                                 versus

                                UNION OF INDIA & ORS.                          ..... Respondents
                                              Through       Ms. Saroj Bidawal, Advocate for
                                                            UOI.
                                                            Mr. Zoheb Hossain, Advocate with
                                                            Mr. Vipul Agrawal and Mr. Parth
                                                            Senwal, Advocates.
                          115
                          +     W.P.(C) 4946/2022, C.M.APPL.14724/2022
                                KARNIK RAJAT                                ..... Petitioner
                                                Through   Mr. Aniket D. Aggarwal, Mr. Rohit
                                                          Jain and Ms. Manisha Sharma,
                                                          Advocates.
                                                versus
                                ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                            ..... Respondents
                                                Through   Mr. Ajit Sharma, Advocate.

                          116
                          +     W.P.(C) 4956/2022, C.M.APPL.14735/2022

                                VINOD KUMAR GUPTA HUF                  ..... Petitioner
                                            Through  Mr. Ved Jain and Ms. Richa Mishra,
                                                     Advocates.
                                            versus

                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 43-1
                                & ORS.                                  ..... Respondents
                                             Through Mr.Puneet Rai, Sr. SC with
                                                     Ms.Adeeba Mujahid, Jr. SC with
                                                     Mr. Karan Pandey, Advocate.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                          Page 38 of 63
Signing Date:21.04.2022
20:23:01
                           118
                          +     W.P.(C) 5018/2022 & C.M.APPL.14953/2022
                                BALDEV KRISHNA SHARMA                      ..... Petitioner
                                                Through   Ms. Smriti Sahay, Mr. Alok Kumar
                                                          and Mr. M. Goswami, Advocates.
                                                versus
                                UNION OF INDIA & ORS.                      ..... Respondents
                                                Through   Mr. Krishna Kumar Sharma, Sr. Panel
                                                          Counsel with Ms. Rubina Arora and
                                                          Mr. Pradeep Tiwari, Advocates for R-
                                                          1/UOI.
                                                          Mr. Sunil Kumar Agarwal, Sr.
                                                          Standing counsel with Mr. Tushar
                                                          Gupta and Mr.Samarth Chaudhari,
                                                          Advocates.
                          119
                          +     W.P.(C) 5024/2022, C.M.APPL.14974/2022
                                UMA SHANKER                                  ..... Petitioner
                                                Through   Mr. Piyush Kaushik, Advocate
                                                 versus

                                PRINCIPAL COMMISSIONER OF INCOME TAX -20 NEW
                                DELHI & ANR.                            ..... Respondents
                                             Through  Mr. Ajit Sharma, Advocate.
                          120
                          +     W.P.(C) 5027/2022, C.M.APPL.14976/2022

                                RENU MITTAL                                     ..... Petitioner
                                                 Through     Ms. Rashmi Chopra and Ms. Sheetal
                                                             Kandpal Advocates.
                                                 versus
                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58(1)
                                DELHI AND ANR.                          ..... Respondents
                                             Through Ms. Vibhooti Malhotra, Sr. Standing
                                                     Counsel     for   Revenue       with
                                                     Mr.Shailendra Singh, Jr Standing
                                                     Counsel & Mr.Udit Sharma, Adv.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 39 of 63
Signing Date:21.04.2022
20:23:01
                           121
                          +     W.P.(C) 5064/2022, C.M.APPL.15046/2022
                                NITIN SAXENA                                   ..... Petitioner
                                                 Through    Mr. Salil Kapoor, Ms. Ananya
                                                            Kapoor, Mr. Sanat Kapoor and Mr.
                                                            Sumit Lalchandani Advs.
                                                 versus

                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
                                & ANR.                                ..... Respondents
                                             Through Mr. Abhishek Maratha, Advocate.

                          122
                          +     W.P.(C) 5119/2022 & CM APPL.15178/2022
                                SUN PARKS PRIVATE LIMITED                     ..... Petitioner
                                                 Through    Mr. Saurabh Dev Karan Singh and
                                                            Ms. Kanika Jain, Advocates.
                                                 versus

                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (22)
                                2, DELHI                               ..... Respondent
                                             Through Mr.Puneet Rai, Sr. SC with
                                                     Ms.Adeeba Mujahid, Jr. SC with
                                                     Mr. Karan Pandey, Advocate.

                          123
                          +     W.P.(C) 5138/2022 & CM APPL.15285/2022

                                SANDEEP SETHI                                  ..... Petitioner
                                                 Through    Mr. Bhuvnesh Satija and Mr. Mohit
                                                            Prasad, Advocates.
                                                  versus

                                ASSISTANT COMMISSIONER OF INCOME TAX
                                CIRCLE 28(1), DELHI AND ANR.               ..... Respondents
                                                Through  Mr. Ajit Sharma, Advocate.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 40 of 63
Signing Date:21.04.2022
20:23:01
                           124
                          +     W.P.(C) 5143/2022, CM APPL. 15293/2022
                                SMT. NAVNEET KAUR KOCHHAR                   ..... Petitioner
                                                Through   Mr.Rajeev Sharma & Mr. Shubham
                                                          Bhardwaj, Advs.

                                                versus

                                INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX
                                OFFICER WARD 54(1) DELHI & ANR.            ..... Respondents
                                             Through   Mr. Zoheb Hossain, Advocate.

                          125
                          +     W.P.(C) 5145/2022, CM APPL. 15297/2022, CM APPL.17326-
                                27/2022

                                APOLLO INTERNATIONAL LIMITED              ..... Petitioner
                                             Through  Mr. Manoj K. Giri, Advcoate.

                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 -1
                                DELHI AND ORS                             ..... Respondents
                                              Through Mr.Kunal Sharma, Sr. SC with
                                                      Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                      Nargotra, Adv.

                          126
                          +     W.P.(C) 5155/2022        &   CM    APPL.    15321/2022,    CM
                                APPL.15322/2022

                                SRKK ASSOCIATES PRIVATE LIMITED         ..... Petitioner
                                             Through  Mr. Ved Jain, Ms. Richa
                                                      Mishra, Advs.

                                                versus




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 41 of 63
Signing Date:21.04.2022
20:23:01
                                 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 22-2,
                                DELHI & ORS.                          .... Respondents
                                             Through Mr.Puneet Rai, Sr. SC with
                                                     Ms.Adeeba Mujahid, Jr. SC with
                                                     Mr. Karan Pandey, Advocate.
                                                     Mr.N.K.Aggarwal, Advocate for
                                                     UOI.
                          127
                          +     W.P.(C) 5157/2022, CM APPL. 15324/2022

                                DEEPAK GUPTA                                    ..... Petitioner
                                                Through   Mr. Sharad Agarwal and Ms.Monika
                                                          Ghai, Advocates.

                                                versus
                                INCOME TAX OFFICER CIRCLE 59 (8), DELHI AND ORS.
                                                                          ..... Respondents
                                             Through  Ms. Vibhooti Malhotra, Advocate.
                          128
                          +     W.P.(C) 5170/2022, CM APPL. 15348/2022

                                MANISH KAPOOR                               ..... Petitioner
                                            Through       Mr. Manuj Sabharwal, Advocates.
                                                versus

                                INCOME-TAX OFFICER, WARD 63(1) & ORS. ..... Respondents
                                             Through  Mr. Sanjay Kumar with Ms. Easha
                                                      Kadian, Advocates.

                          129
                          +     W.P.(C) 5178/2022, CM APPL. 15360/2022

                                NAVNEET KAUR KOCHHAR                   ..... Petitioner
                                            Through Mr.Rajeev Sharma & Mr.Aditya
                                                    Sharma with Mr. Shubham Bhardwaj,
                                                    Advs.
                                            versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 42 of 63
Signing Date:21.04.2022
20:23:01
                                 INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX
                                OFFICER WARD 54(1) DELHI & ANR.          ..... Respondents
                                             Through   Mr.Zoheb Hossain, Sr. SC with Mr.
                                                       Vipul Agrawal and Mr.Parth Senwal,
                                                       Advocates.
                          130
                          +     W.P.(C) 5179/2022 & CM APPL.15365/2022

                                M/S CARISSA INVESTMENT PVT. LTD.       ..... Petitioner
                                              Through Mr.Bhavnesh Saini, Mr. Neeraj Saini
                                                      and Mr. Karan Chawla, Advocates.

                                             versus
                                THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2)
                                DELHI & ANR.                          ..... Respondents
                                             Through Mr. Sanjay Kumar with Ms. Easha
                                                     Kadian, Advocates.
                          131
                          +     W.P.(C) 5191/2022 & CM APPL.15412-13/2022

                                MD OVERSEAS PRIVATE LIMITED          ..... Petitioner
                                             Through  Mr. Ved Jain, Ms. Richa Mishra,
                                                      Advs.
                                                versus

                                DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL
                                CIRCLE 14, DELHI & ORS.                   ..... Respondents
                                               Through  Mr. Sanjay Kumar with Ms. Easha
                                                        Kadian, Advocates.
                                                        Mr. Ruchir Mishra and Mr. Mukesh
                                                        Kr. Tiwari, Advocates for UOI.
                          132
                          +     W.P.(C) 5209/2022, CM APPL. 15459/2022

                                SATISH BANSAL                              ..... Petitioner
                                             Through      Mr. Ved Jain, Ms. Richa Mishra,
                                                          Advs.
                                                versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                   Page 43 of 63
Signing Date:21.04.2022
20:23:01
                                 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16-1,
                                DELHI & ORS.                             ..... Respondents
                                             Through Mr. Abhishek Maratha, Advocate for
                                                     respondent No.1.
                                                     Mr. Om Prakash with
                                                     Mr. Ghanshaym Singh, Mr. Devvrat
                                                     Yadav, Advocates for respondent
                                                     No.4.
                          133
                          +     W.P.(C) 5221/2022, CM APPL. 15576/2022
                                GURVINDER SINGH                      ..... Petitioner
                                                Through   Mr. Gaurav Jain, Ms. Akshita Goyal
                                                          and Mr. Shubham Gupta, Advocates.
                                             versus
                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49(1),
                                DELHI AND ANR.                         ..... Respondents
                                             Through Mr. Abhishek Maratha, Advocate.

                          134
                          +     W.P.(C) 5233/2022, CM APPL. 15640/2022
                                M/S. SHRI NIWAS PULSES (P) LTD                  ..... Petitioner
                                                Through   Mr. S. Krishnan, , Advocate.
                                                versus

                                INCOME TAX OFFICER & ORS.                ..... Respondents
                                             Through  Mr. Sanjay Kumar and Ms.Easha
                                                      Kadian, Advocates.

                          138
                          +     W.P.(C) 5262/2022, CM APPL. 15716/2022 , CM APPL.
                                17894/2022, CM APPL. 17895/2022

                                STRATEGIC DEVELOPERS (P) LTD.            ..... Petitioner
                                             Through  Mr. Gautam Jain and Mr.Piysuh
                                                      Kumar Kamal, Advocates.
                                             versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 44 of 63
Signing Date:21.04.2022
20:23:01
                                 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2)
                                DELHI & ANR.                            ..... Respondents
                                             Through Mr. Sunil Agarwal, Mr. Tushar Gupta
                                                     and      Mr.Samarth        Chaudhari,
                                                     Advocates.

                          139
                          +     W.P.(C) 5263/2022, CM APPL. 15720/2022

                                SHRI. ANUP KUMAR HUF                        ..... Petitioner
                                              Through     Mr. S. Krishnan and Mr. Rakesh
                                                          Kumar, Advocates.
                                                versus

                                THE ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                         ..... Respondents
                                              Through Mr. Abhishek Maratha, Advocate.

                          140
                          +     W.P.(C) 5265/2022, CM APPL. 15724/2022

                                SHRI. ANOOP KUMAR CHHAWCHHARIA         ..... Petitioner
                                              Through Mr. S. Krishnan and Mr. Rakesh
                                                      Kumar, Advocates.
                                              versus

                                THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -
                                58 (1), DELHI AND ORS.                      ..... Respondents
                                                Through   Ms. Vibhooti Malhtora, Advocate.

                          141
                          +     W.P.(C) 5273/2022, CM APPL. 15742/2022
                                RAMESH CHANDER KALRA                 ..... Petitioner
                                            Through Mr. Ved Jain, Ms. Richa Mishra,
                                                    Advs.
                                            versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 45 of 63
Signing Date:21.04.2022
20:23:01
                                 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                CIRCLE-27, DELHI & ORS.                     ..... Respondents
                                               Through  Mr. Abhishek Maratha, Advocate.
                                                        Mr. Gigic George and Mr.Dheeraj
                                                        Singh, Advocates for R-4/UOI
                          142
                          +     W.P.(C) 5277/2022, CM APPL. 15749/2022
                                POPULATION SERVICES INTERNATIONAL             ..... Petitioner
                                                Through    Mr. Ajay Vohra, Sr. Advocate with
                                                           Mr. Aditya Vohra and Mr. Udit
                                                           Naresh, Advocates.
                                                versus

                                DEPUTY COMMISSIONER OF INCOME TAX & ORS.
                                                                               ..... Respondents
                                                Through    Ms. Vibhooti Malhtora, Advocate.

                          143
                          +     W.P.(C) 5281/2022, CM APPL. 15756/2022
                                AJAY JAIN                                   ..... Petitioner
                                                Through   Mr. Ved Jain, Ms. Richa Mishra,
                                                          Advs.

                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-59-1,
                                DELHI & ORS.                              ..... Respondents
                                             Through Mr.Ajit Sharma, Sr. Standing Counsel
                                                     Mr. Ayush Kaushik, Advocates for
                                                     UOI.
                          144
                          +     W.P.(C) 5289/2022, CM APPL. 15773/2022
                                NISHA GOEL                                ..... Petitioner
                                                Through   Mr. Kanishk Agarwal, Ms.Nidhi
                                                          Bhuwania and Ms. Dhriti Gupta,
                                                          Advocates.
                                                versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 46 of 63
Signing Date:21.04.2022
20:23:01
                                 INCOME TAX OFFICER, WARD 54(1), DELHI AND ANR
                                                                         ..... Respondents
                                             Through  Mr. Kunal Sharma, Advocate.

                          145
                          +     W.P.(C) 5296/2022, CM APPL. 15798/2022

                                VIKAS TAYAL                                  ..... Petitioner
                                                Through   Mr. Venketesh Chaurasaia and Ms.
                                                          Rano Jain, Advocates.

                                                versus

                                ITO, WARD 47(1), DELHI                       ..... Respondent
                                               Through    Ms.Vibhooti Malhotra, Advocate.


                          146
                          +     W.P.(C) 5297/2022, CM APPL. 15800/2022

                                KUBER PLANTERS LIMITED                 ..... Petitioner
                                            Through   Ms. Ekakshra Mahajan Mandhar,
                                                      Advocate.

                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                          ..... Respondents
                                             Through Mr.Shailendra Singh, Advocate.


                          147
                          +     W.P.(C) 5299/2022, CM APPL. 15801/2022

                                VISHWANATH GUPTA                            ..... Petitioner
                                            Through       Mr. Ved Jain, Ms. Richa Mishra,
                                                          Advs.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 47 of 63
Signing Date:21.04.2022
20:23:01
                                                  versus

                                INCOME TAX OFFICER, WARD 60(5), DELHI & ORS.
                                                                           ..... Respondents
                                             Through  Mr.Ajit Sharma, Sr. Standing Counsel
                                                      Mr. Ved Prakash Tripathi, Advocate
                                                      for respondent No.5.
                          149
                          +     W.P.(C) 5305/2022, CM APPL. 15813/2022
                                AMBICA STEELS LIMITED                         ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1-1
                                & ANR.                                   ..... Respondents
                                             Through Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.
                          150
                          +     W.P.(C) 5306/2022, CM APPL. 15815/2022
                                SURESH KUMAR AGGARWAL                       ..... Petitioner
                                                Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                          Advocates.
                                                versus

                                ASSISSTANT COMMISSIONER OF INCOME TAX CENTRAL
                                CIRCLE 25, DELHI & ANR.                    ..... Respondents
                                               Through  Ms.Vibhooti Malhotra, Advocate

                          151
                          +     W.P.(C) 5307/2022, CM APPL. 15819/2022
                                AMBICA STEELS LIMITED                          ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                                versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 48 of 63
Signing Date:21.04.2022
20:23:01
                                 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)
                                DELHI & ANR.                           ..... Respondents
                                             Through Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.

                          152
                          +     W.P.(C) 5308/2022, CM APPL. 15821/2022

                                MS.PRITIE THAPAR                                 ..... Petitioner
                                              Through      Mr. Bhuvnesh Satija and Mr. Mohit
                                                           Prasad, Advocates.

                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                           ..... Respondent
                                             Through Mr.Ajit Sharma, Sr. Standing Counsel
                          153
                          +     W.P.(C) 5312/2022, CM APPL. 15825/2022

                                SHANTI DEVI CHARITABLE TRUST               ..... Petitioner
                                              Through Ms. Rano Jain and Mr. Venketesh
                                                      Chaurasai, Advocate.

                                                versus

                                ITO, WARD EXEMP 2(1), DELHI & ANR.          ..... Respondents
                                             Through    Mr. Venketesh Chaurasaia and Ms.
                                                        Rano Jain, Advocates.
                          154
                          +     W.P.(C) 5316/2022, CM APPL. 15843/2022

                                KUBER PLANTERS LIMITED                ..... Petitioner
                                            Through   Ms. Ekakshra Mahajan Mandhar,
                                                      Advocate.
                                            versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 49 of 63
Signing Date:21.04.2022
20:23:01
                                 ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                          ..... Respondent
                                             Through Mr.Shailendra Singh, Advocate.


                          155
                          +     W.P.(C) 5319/2022, CM APPL. 15836/2022
                                POPULATION SERVICES INTERNATIONAL             ..... Petitioner
                                                Through   Mr. Ajay Vohra, Sr. Advocate with
                                                          Mr. Aditya Vohra and Mr. Udit
                                                          Naresh, Advocates.
                                                versus

                                DEPUTY COMMISSIONER OF INCOME TAX & ORS.
                                                                         ..... Respondents
                                            Through  Ms. Vibhooti Malhotra, Advocate.
                          156
                          +     W.P.(C) 5345/2022 & CM APPL.15998-99/2022
                                AMBICA STEELS LIMITED                     ......Petitioner
                                                Through Mr. Salil Kapoor, Ms. Ananya
                                                        Kapoor, Mr. Sanat Kapoor and Mr.
                                                        Sumit Lalchandani Advs.
                                         versus

                                ASSISTANT COMMISSIONER OF INCOME TAX,
                                CIRCLE 1-1, & ANR.                       Respondents
                                               Through Mr.Kunal Sharma, Sr. SC with
                                                       Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                       Nargotra, Adv.
                          157
                          +     W.P.(C) 5407/2022, C.M.APPL.16182-83/2022
                                ANIL KUMAR                                         ..... Petitioner
                                                Through     Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                            Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                            Mann, Mr. Aditya Bali, Ms. Shwetha
                                                            Prabhakar      and     Mr.Himanshu
                                                            Aggarwal, Advocates.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 50 of 63
Signing Date:21.04.2022
20:23:01
                                                 versus

                                INCOME TAX OFFICER WARD 54(1) DELHI AND ANR.
                                                                         ..... Respondents
                                             Through Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.

                          158
                          +     W.P.(C) 5408/2022 & C.M.APPL.16184-85/2022

                                CADENCE REAL ESTATES PRIVATE LIMITED         ..... Petitioner
                                             Through  Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                      Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                      Mann, Mr. Aditya Bali, Ms. Shwetha
                                                      Prabhakar      and     Mr.Himanshu
                                                      Aggarwal, Advocates.
                                             versus

                                INCOME TAX DEPARTMENT AND ANR.
                                                                              ..... Respondents
                                                Through    Mr.Zoheb Hossain, Sr. SC with Mr.
                                                           Vipul Agrawal and Mr.Parth Senwal,
                                                           Advocates.
                          159
                          +     W.P.(C) 7900/2021 & CM APPL.24560/2022

                                REKHA GUPTA                                 ..... Petitioner
                                                Through:   Mr. Ishan Garg, Advocate

                                                versus
                                THE INCOME TAX OFFICER & ORS.       ..... Respondents
                                             Through  Ms. Vibhooti Malhotra, Sr. Standing
                                                      Counsel for Revenue with
                                                      Mr.Shailendra Singh, Jr Standing
                                                      Counsel & Mr.Udit Sharma, Adv. for
                                                      respondent No.1.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 51 of 63
Signing Date:21.04.2022
20:23:01
                           160
                          +     W.P.(C) 8994/2021
                                SHARAD GARG                                  ..... Petitioner
                                                Through    Mr.Venketesh Chaurasia and Ms.
                                                           Rano Jain,Advs.
                                                versus

                                ITO, WARD 63(1), DELHI & ANR.               ..... Respondents
                                               Through    Mr.Zoheb Hossain, Sr. SC with Mr.
                                                          Vipul Agrawal and Mr.Parth Senwal,
                                                          Advocates.
                          161
                          +     W.P.(C) 9427/2021
                                UJJWAL ARORA                                    ..... Petitioner
                                                Through    Mr. Salil Kapoor, Ms. Ananya
                                                           Kapoor, Mr. Sanat Kapoor and Mr.
                                                           Sumit Lalchandani Advs.
                                                versus
                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1
                                DELHI                                   ..... Respondent
                                             Through Ms.Vibhooti Malhotra, Sr.SC. with
                                                     Mr. Shaliendra Singh and Mr. Udit
                                                     Sharma, Advocates.
                          162
                          +     W.P.(C) 9659/2021
                                PANKAJ VERMA                                   ..... Petitioner
                                                Through    Mr. Ved Jain, Advocate with
                                                           Ms. Richa Mishra, Advocate.
                                                versus

                                INCOME TAX OFFICER, WARD 69-1 & ORS. ..... Respondents
                                             Through: Mr. Sunil Agarwal, Sr. Standing
                                                      Counsel with Mr. Tushar Gupta, Jr.
                                                      Standing Counsel for respondent
                                                      No.1.
                                                      Mr. Satya Ranjan Swain, Sr. Panel
                                                      Counsel with Mr.Kautilya Birat,
                                                      Advocate for R-4.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 52 of 63
Signing Date:21.04.2022
20:23:01
                           163
                          +     W.P.(C) 11010/2021 & CM 33944/2021
                                ATS TOWNSHIP PVT. LTD.                        ..... Petitioner
                                                Through   Mr.Harshit Batra, Mr.Ritesh Bajaj,
                                                          Advs.
                                                versus
                                DEPUTY COMMISSIONER OF INCOME TAX & ORS.
                                                                        ..... Respondents
                                            Through  Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.

                          164
                          +     W.P.(C) 12926/2021& CMs 40710-11/2021

                                SHIV KUMAR GUPTA                               ..... Petitioner
                                             Through      Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                                versus
                                INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents
                                             Through  Mr.Ajit Sharma, Sr. SC.


                          165
                          +     W.P.(C) 13021/2021 & CMs 41064-65/2021

                                AVNI NATH                                      ..... Petitioner
                                                Through   Mr. Sunil Kumar Mukhi and
                                                          Mr. Anshul Mittal, Advs.
                                                versus
                                INCOME TAX OFFICER WARD 54(1), NEW DELHI
                                                                        ..... Respondents
                                             Through  Mr.Kunal Sharma, Sr. SC with
                                                      Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                      Nargotra, Adv.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 53 of 63
Signing Date:21.04.2022
20:23:01
                           166
                          +     W.P.(C) 13384/2021 & CM APPLs.42168-169/2021
                                ABHISHEK ARORA                                ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.

                                                       versus

                                ASSISTANCE COMMISSIONER OF INCOME TAX, WARD 59-1,
                                DELHI & ANR.                           ..... Respondents
                                             Through Mr.Ajit Sharma, Sr. Standing counsel.

                          167
                          +     W.P.(C) 13746/2021 & CM APPL.43420/2021
                                ALANA BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                ..... Petitioner
                                                Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                          Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                          Mann, Mr. Aditya Bali, Ms. Shwetha
                                                          Prabhakar      and     Mr.Himanshu
                                                          Aggarwal, Advocates.
                                                versus
                                ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                        ..... Respondents
                                             Through Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.
                          168
                          +     W.P.(C) 13748/2021 & CM APPL.43424/2021
                                ARLIE BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                ..... Petitioner
                                                Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                          Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                          Mann, Mr. Aditya Bali, Ms. Shwetha
                                                          Prabhakar      and      Mr.Himanshu
                                                          Aggarwal, Advocates.
                                                versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 54 of 63
Signing Date:21.04.2022
20:23:01
                                 ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                     ..... Respondents
                                             Through Mr.Kunal Sharma, Sr. SC with
                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                     Nargotra, Adv.
                          169
                          +     W.P.(C) 13754/2021 & CM APPL.43436/2021

                                SAGARDUTT      BUILDERS     AND    DEVELOPERS PRIVATE
                                LIMITED                                          ..... Petitioner
                                                Through    Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                           Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                           Mann, Mr. Aditya Bali, Ms. Shwetha
                                                           Prabhakar      and     Mr.Himanshu
                                                           Aggarwal, Advocates.
                                                versus

                                INCOME TAX OFFICER & ANR.                  ..... Respondents
                                             Through  Mr.Ruchir Bhatia, Sr. SC with
                                                      Ms.Mansie Jain, Adv for Revenue.

                          170
                          +     W.P.(C) 13757/2021 & CM APPL.43442/2021

                                ATHEROL BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                           ..... Petitioner
                                             Through  Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                      Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                      Mann, Mr. Aditya Bali, Ms. Shwetha
                                                      Prabhakar      and      Mr.Himanshu
                                                      Aggarwal, Advocates.
                                             versus

                                ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                      ..... Respondents
                                             Through Mr.Zoheb Hossain, Sr. SC with
                                                     Mr.Vipul Agrawal, Mr.Parth Semwal,
                                                     Jr.SC


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 55 of 63
Signing Date:21.04.2022
20:23:01
                           171
                          +     W.P.(C) 13760/2021 & CM APPL.43449/2021
                                SHIKHI ESTATES PRIVATE LIMITED                ..... Petitioner
                                                Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                          Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                          Mann, Mr. Aditya Bali, Ms. Shwetha
                                                          Prabhakar      and      Mr.Himanshu
                                                          Aggarwal, Advocates.
                                                versus

                                INCOME TAX OFFICER & ANR.              ..... Respondents
                                             Through  Mr.Ruchir Bhatia, Sr. SC with
                                                      Ms.Mansie Jain, Adv for Revenue.


                          172
                          +     W.P.(C) 13764/2021
                                ATHEROL BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                   ..... Petitioner
                                                  Through Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                          Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                          Mann, Mr. Aditya Bali, Ms. Shwetha
                                                          Prabhakar      and      Mr.Himanshu
                                                          Aggarwal, Advocates.
                                           versus
                                ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                              ..... Respondents
                                                  Through Mr. Zoheb Hossain with Mr. Vipul
                                                          Agrawal and Mr. Parth Semwal,
                                                          Advocates.
                          173
                          +     W.P.(C) 13814/2021& CM APPL. 43599/2021
                                RSND PROJECTS PRIVATE LIMITED                ..... Petitioner
                                                Through  Mr. T.M. Shivakumar, Adv.

                                                  versus

                                INCOME TAX OFFICER WARD 20(3) & ANR. ..... Respondents
                                             Through  Mr.Sunil Agarwal, Sr. SC, Mr.Tushar

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                          Page 56 of 63
Signing Date:21.04.2022
20:23:01
                                                              Gupta, Jr. SC     and   Mr.Samarth
                                                             Chaudhari, Adv.
                          174
                          +     W.P.(C) 13815/2021 & CM APPL.43600/2021
                                ARLIE BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                ..... Petitioner
                                                Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                          Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                          Mann, Mr. Aditya Bali, Ms. Shwetha
                                                          Prabhakar      and     Mr.Himanshu
                                                          Aggarwal, Advocates.
                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                      ..... Respondents
                                             Through Mr.Sanjay Kumar, Sr. SC, Ms.Easha
                                                     Kadiyan, Adv.
                          175
                          +     W.P.(C) 13825/2021 & CM APPL. 43626/2021
                                SHIKHI ESTATES PRIVATE LIMITED                  ..... Petitioner
                                                Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                          Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                          Mann, Mr. Aditya Bali, Ms. Shwetha
                                                          Prabhakar      and     Mr.Himanshu
                                                          Aggarwal, Advocates.
                                                versus

                                INCOME TAX OFFICER & ANR.                 ..... Respondents
                                             Through  Mr. Ruchir Bhatia, Sr. SC with
                                                      Ms.Mansie Jain, Adv for Revenue.
                          176
                          +     W.P.(C) 13888/2021 & CM APPL. 43850/2021
                                NIDHI GUPTA                                  ..... Petitioner
                                                Through   Mr. Apijit Kumar, Sr. Advocate with
                                                          Mr.Sandeep Chilana, Mr.Priyojeet
                                                          Chatterjee, Mr.Shekhar Sharma, Mr.
                                                          Abdullah Tanveer, Ms.Yashodhara
                                                          Burmon Roy, Ms.Shambhavi Sinha,
                                                          Advs.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 57 of 63
Signing Date:21.04.2022
20:23:01
                                                 versus

                                PRINCIPAL COMMISSIONER OF INCOME
                                TAX & ANR.                              ..... Respondents
                                             Through  Mr.Kunal Sharma, Sr. SC with
                                                      Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                      Nargotra, Adv.

                          177
                          +     W.P.(C) 13901/2021 & CM APPL. 43877/2021
                                MINAKSHI AGGARWAL                           ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                                versus

                                INCOME TAX OFFICER, WARD 60-4 & ANR. ..... Respondents
                                             Through  Ms.Vibhooti Malhotra, Sr. SC with
                                                      Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                      Sharma, Adv.

                          178
                          +     W.P.(C) 13907/2021 & CM APPL. 43889/2021
                                SHIV KUMAR GUPTA -HUF                       ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                                versus
                                INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents
                                                Through   Mr. Ajit Sharma, Sr. SC with
                                                          Mr.Anand Ram Mishra,Adv.

                          179
                          +     W.P.(C) 14049/2021 & CM APPL. 44358/2021
                                DEVI DASS HUF                               ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 58 of 63
Signing Date:21.04.2022
20:23:01
                                                 versus

                                INCOME TAX OFFICER, WARD 59-8 & ANR. ..... Respondents
                                             Through  Mr. Ajit Sharma, Sr. SC.

                          180
                          +     W.P.(C) 14053/2021 & CM APPL. 44366/2021
                                MUKESH ARORA                                ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                                versus

                                INCOME TAX OFFICER, CIRCLE 59-1 & ANR. ..... Respondents
                                             Through   Ms.Vibhooti Malhotra, Sr. SC with
                                                       Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                       Sharma, Adv.
                          181
                          +     W.P.(C) 14100/2021 & CM APPL.44486/2021

                                MUKESH ARORA -HUF                           ..... Petitioner
                                            Through        Mr. Salil Kapoor, Ms. Ananya
                                                           Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                           Gambhir and Mr. Sumit Lalchandani
                                                           Advs.

                                             versus
                                INCOME TAX OFFICER, WARD 59-8 & ANR. ..... Respondents
                                             Through  Ms.Vibhooti Malhotra, Sr. SC with
                                                      Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                      Sharma, Adv.

                          182
                          +     W.P.(C) 14229/2021 & CM APPL.44883/2021

                                SANJIV MAHESHWARI                          .....Petitioner
                                             Through       Mr.Ashish Middha, Adv.
                                                versus

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 59 of 63
Signing Date:21.04.2022
20:23:01
                                 PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
                                             Through   Mr.Kunal Sharma, Sr. SC with
                                                       Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                       Nargotra, Adv.

                          183
                          +     W.P.(C) 14266/2021 & CM APPL.44953/2021
                                REENA SINGH                             ..... Petitioner
                                                Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                          Advs.
                                                versus
                                ASSISSTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                        ..... Respondents
                                             Through Mr.Puneet Rai, Sr. SC with
                                                     Ms.Adeeba Mujahid, Jr. SC with
                                                     Mr. Karan Pandey, Advocate.
                                                     Ms. Archana Gaur, Adv. for UOI.
                                                     Mr.Rishabh Sahu, Central Govt. Sr.
                                                     Counsel for R-3.
                          184
                          +     W.P.(C) 14337/2021
                                SUHARSH ARORA                                ..... Petitioner
                                                Through    Mr. Ved Kumar Jain, Advocate with
                                                           Ms. Richa Mishra.
                                                versus

                                INCOME TAX OFFICER, WARD 48-1 & ORS. ..... Respondents
                                             Through  Mr. Abhishek Maratha, Advocate.
                                                      Mr. Sandeep Tyagi, Advocate for
                                                      respondent No.4.

                          185
                          +     W.P.(C) 14533/2021 & CM APPL.45713/2021
                                RAVI KUMAR GUPTA                            ..... Petitioner
                                                Through  Mr. Aditya Dewan and Mr. Aditya
                                                         Hooda, Advs.
                                                versus

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 60 of 63
Signing Date:21.04.2022
20:23:01
                                 UNION OF INDIA AND ORS                    ..... Respondents
                                              Through  Mr.Puneet Rai, Sr. SC with
                                                       Ms.Adeeba Mujahid, Jr. SC with
                                                       Mr. Karan Pandey, Advocate.

                          186
                          +     W.P.(C) 14610/2021 & CM APPL.46026/2021
                                SANGITA GARG                                   ..... Petitioner
                                                Through   Ms. Vaishali Gupta, Advocate with
                                                          Mr. Anubhav Gupta and Mr. Vikas
                                                          Poonia, Advocates.
                                                versus

                                OFFICE OF INCOME TAX OFFICER, WARD 59(3), DELHI &
                                ORS.                                    ..... Respondents
                                             Through Mr.Ajit Sharma, Advocate.
                                                     Mr.Narendra Kumar Srivastava,
                                                     Advocate for R-4.


                          187
                          +     W.P.(C) 14711/2021 & CM APPL.46325/2021
                                SUSHMA GOEL                                       ..... Petitioner
                                                Through   Ms.Vaishali Gupta, Mr.Anubhav
                                                          Gupta and Mr.Vikash Poonia, Advs.
                                                versus
                                OFFICE OF INCOME TAX OFFICER, WARD 59(6), DELHI
                                & ORS.                                      ..... Respondents
                                                Through   Ms.Vibhooti Malhotra, Sr. SC with
                                                          Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                          Sharma, Adv. for Revenue.
                                                          Mr. Avnish Singh, Adv. for R-4/UOI.

                          188
                          +     W.P.(C) 14712/2021 & CM APPL.46327/2021
                                UPENDRA GULATI                                    ..... Petitioner
                                            Through           Ms.Vaishali   Gupta, Mr.Anubhav


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                         Page 61 of 63
Signing Date:21.04.2022
20:23:01
                                                              Gupta and Mr.Vikash Poonia, Advs.
                                                 versus

                                OFFICE OF ASSISTANT COMMISSIONER OF INCOME
                                TAX, CIRCLE 28(1), DELHI & ORS.             ..... Respondents
                                               Through    Mr.Ajit Sharma, Sr. SC with
                                                          Mr.Anant Ram Mishra, Adv.
                          189
                          +     W.P.(C) 15074/2021 & CM APPL.47528/2021
                                SANJAY KUMAR                                ..... Petitioner
                                                Through   Mr.Sagar Rohtagi, Adv.
                                                versus

                                ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                   ..... Respondents
                                             Through Mr.Abhishek Maratha, Sr. SC,
                                                     Mr.Pratyaksh Gupta, Jr. SC for
                                                     Revenue.



                          190
                          +     W.P.(C) 15090/2021 & CM APPL.47574/2021
                                POOJASMIT INVESTMENTS AND TRADING PRIVATE
                                LIMITED                                          ..... Petitioner
                                                Through   Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Sanat Kapoor and Mr.
                                                          Sumit Lalchandani Advs.
                                                versus
                                INCOME TAX OFFICER, WARD 20-1 DELHI & ANR.
                                                                       ..... Respondents
                                                Through   Mr.Ruchir Bhatia, Sr. SC with
                                                          Ms.Mansie Jain, Adv for Revenue.


                                CORAM
                                HON'BLE MR. JUSTICE MANMOHAN
                                HON'BLE MR. JUSTICE DINESH KUMAR SHARMA


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 62 of 63
Signing Date:21.04.2022
20:23:01
                                             ORDER

% 20.04.2022 Learned counsel for respondents/Revenue pray for an adjournment on the ground that today neither a senior ITBA official nor an Assessing Officer is available as they are held up in the Chief Commissioners' Conference.

In the interest of justice, re-notify on 23rd May, 2022. Interim orders to continue.

MANMOHAN, J DINESH KUMAR SHARMA, J APRIL 20, 2022 Pallavi/st/Rb Signature Not Verified Digitally Signed By:KRISHNA BHOJ Page 63 of 63 Signing Date:21.04.2022 20:23:01