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Delhi High Court - Orders

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

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                          $-1 to 93 & 95 to 184 & 219 (Section 148 matters)


                          *       IN THE HIGH COURT OF DELHI AT NEW DELHI

                          1
                          +       W.P.(C) 10/2022, CM APPL.16/2022 (Interim relief& CM
                                  APPL.13602/2022 (condonation of delay)
                                  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.
                                                        Mr.Vipul Agrawal and Mr.Parth
                                                        Senwal, Advocates.

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

                                  ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
                                  DELHI & ANR.                            ..... Respondents
                                               Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                       Mr.Vipul Agrawal and Mr.Parth
                                                       Senwal, Advocates.


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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters               Page 1 of 62
                                                            versus

                                  ACIT, CIRCLE 22(2), DELHI AND ORS            ..... Respondents
                                                 Through    Mr.Zoheb Hossain, Sr. SC with Mr.
                                                            Mr.Vipul Agrawal and Mr.Parth
                                                            Senwal, Advocates.


                          4
                          +       W.P.(C) 387/2022 & CM APPL.1117/2022 (for stay)
                                  SOMNATH VIRMANI                                 ..... Petitioner
                                                   Through Mr. Sunil Kumar Mukhi and
                                                           Mr. Anshul Mittal, Advs.
                                                   versus

                                  DCIT CIRCLE 13(1) DELHI AND ANR.            ..... Respondents
                                                 Through   Mr.Zoheb Hossain, Sr. SC with Mr.
                                                           Mr.Vipul Agrawal and Mr.Parth
                                                           Senwal, Advocates.

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

                                  INCOME TAX OFFICER & ORS.              ..... Respondents
                                               Through  Mr.Zoheb Hossain, Sr. SC with Mr.
                                                        Mr.Vipul Agrawal and Mr.Parth
                                                        Senwal, Advocates.


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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters               Page 2 of 62
                                                            versus

                                  INCOME TAX OFFICER, WARD 63(1) & ORS. ..... Respondents
                                               Through  Mr.Zoheb Hossain, Sr. SC with Mr.
                                                        Mr.Vipul Agrawal and Mr.Parth
                                                        Senwal, Advocates.

                          7
                          +       W.P.(C) 496/2022, CM APPL.1458/2022 (for stay) & CM
                                  APPL.13601/2022 (condonation of delay)
                                  ASHISH PODDAR                                 ..... Petitioner
                                                 Through     Mr. Samyak Jain, Adv.

                                                           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.Zoheb Hossain, Sr. SC with Mr.
                                                        Mr.Vipul Agrawal and Mr.Parth
                                                        Senwal, Advocates.
                                                        Mr.Neeraj,      Mr.Sahaj        Garg,
                                                        Mr.Vedanash     Anand,      Mr.Rudra
                                                        Paliwal and Mr.Sanjay Pal, Advs. for
                                                        R-4.
                                                        Ms.Aakanksha Kaul, Mr.Manek
                                                        Singh, Mr.Aman Sahani, Advocates
                                                        for UOI


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters              Page 3 of 62
                           9
                          +       W.P.(C) 576/2022 & CM APPL.1636/2022 (for stay)
                                  MUKESH KUMAR JAIN                               ..... Petitioner
                                                   Through Mr. Purav Middha, Adv.

                                                           Versus

                                  PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
                                               Through   Mr.Zoheb Hossain, Sr. SC with Mr.
                                                         Mr.Vipul Agrawal and Mr.Parth
                                                         Senwal, Advocates.

                          10
                          +       W.P.(C) 592/2022 & CM APPL.1678/2022 (for stay)
                                  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 (for stay)
                                  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.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 4 of 62
                           12

                          +       W.P.(C) 965/2022 & CM APPL.2752/2022 (for stay)

                                  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.
                          13
                          +       W.P.(C) 795/2022 & CM APPL.2232/2022 (for stay)
                                  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 (for stay)
                                  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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                      Page 5 of 62
                           15
                          +       W.P.(C) 900/2022 & CM No.2551/2022 (for stay)
                                  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.


                          16
                          +       W.P.(C) 1057/2022 & CM APPL.3029/2022 (for stay)
                                  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 (for stay)
                                  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.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                 Page 6 of 62
                           18
                          +       W.P.(C) 1274/2022 & CM APPL.3729/2022 (for stay)
                                  SYNAPE SOLUTIONS PRIVATE LIMITED              ..... Petitioner
                                                  Through  Mr. Salil Kapoor, Ms. Ananya
                                                           Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                           Gambhir 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.

                          19
                          +       W.P.(C) 1380/2022 & CM APPL.4001/2022 (for stay)
                                  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 (for stay)
                                  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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 7 of 62
                           21
                          +       W.P.(C) 1624/2022 & CM APPL.4727/2022 (for stay)
                                  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.


                          22
                          +       W.P.(C) 1650/2022 & CM APPL.4777/2022 (for stay)
                                  M/S PERFECT POLYCHEM PRIVATE LIMITED           ..... Petitioner
                                                  Through  Mr. Arzoo Raj, Adv.
                                                  versus
                                  OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                                 Through Mr. Sunil Kumar Agarwal, Sr.
                                                         Standing Counsel.


                          23
                          +       W.P.(C) 1756/2022 & CM APPL.5066/2022 (for stay)
                                  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, Jr. Standing & Mr.Samarth
                                                        Chaudhari, Adv.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 8 of 62
                           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.


                          25
                          +       W.P.(C) 1761/2022 & CM APPL.5073/2022 (for stay)
                                  BTM EXPORTS LIMITED                             ..... Petitioner
                                                  Through  Ms.Ananya Kapoor and Mr.Tarun
                                                           Chanana, 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 (for stay)
                                  BTM EXPORTS LIMITED                            ..... Petitioner
                                                  Through  Ms.Ananya Kapoor and Mr.Tarun
                                                           Chanana, 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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters               Page 9 of 62
                           27
                          +       W.P.(C) 1937/2022 & CM APPL.5566/2022 (for stay)
                                  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
                                                          Counsel with Ms.Easha Kadian, Jr.
                                                          Standing Counsel for Revenue.


                          28
                          +       W.P.(C) 2006/2022 & CM APPL.5758/2022 (for stay), CM APPL.
                                  13914/2022 (condonation of delay)

                                  PRATYUSH HANDA                                     ..... Petitioner
                                              Through               Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                                    & 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
                                                        Counsel.
                          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.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                      Page 10 of 62
                           30
                          +       W.P.(C) 2012/2022
                                  NIRAJ AGARWAL                                         ..... Petitioner
                                                  Through         Mr. Sushil K Tekriwal and Dr.Mamta
                                                                  Tekriwal, Advs.
                                               versus
                                  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 (for stay)
                                  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 (for stay)
                                  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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                    Page 11 of 62
                           33
                          +       W.P.(C) 2137/2022 & CM APPL.6149/2022 (for interim relief),
                                  CM APPL. 13913/2022 (for condonation of delay)
                                  PRATYUSH HANDA                               ..... Petitioner
                                                  Through    Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                             & Mr.Anshul Mittal, Advocates.
                                                  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 (for exemption)
                                  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 (for stay)
                                  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.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 12 of 62
                           36
                          +       W.P.(C) 2265/2022 & CM APPL.6519/2022 (for stay)
                                  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 (for stay)
                                  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.


                          38
                          +       W.P.(C) 2290/2022 & CM APPL.6582/2022 (for stay)
                                  SLG GLOBAL TEX PRIVATE LIMITED                   ..... Petitioner
                                                  Through  Ms.Mitika Choudhary, Adv.
                                                           versus
                                  ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE 22
                                  (2), & ORS.                         ..... Respondents


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                     Page 13 of 62
                                                            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, Ms. Snehil Jha &
                                                          Ms. Maulshree Aggarwal, 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 (for stay)
                                  PUNEET GHAI                                    ..... 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 59-3, 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 (for stay)
                                  GAUTAM CHAND JAIN                          ..... Petitioner
                                                  Through  Ms.Mitika Choudhary, Adv.
                                                           versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                    Page 14 of 62
                                   ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58 (1)
                                  & ORS.                                 ..... Respondents
                                               Through Mr.Ajit Sharma, Sr. Standing Counsel
                                                       with Mr.Luqman Hasan, Adv for
                                                       respondent No.1.
                                                       Ms. Archana Gaur, Advocate for
                                                       UOI.

                          42
                          +       W.P.(C) 2441/2022 & CM APPL.7047/2022 (for stay)
                                  M/S SAGAR POLYCHEM PVT. LTD.                          ..... Petitioner
                                               Through Mr. Arzoo Raj, Adv.
                                               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 (for stay)
                                  M/S SAGAR POLYCHEM PRIVATE LIMITED               ..... Petitioner
                                                  Through  Mr. Arzoo Raj, Adv.

                                                           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 (for stay)
                                  MR. VIJAY KUMAR GOEL                          ..... Petitioner
                                                  Through  Mr. Arzoo Raj, Adv.

                                                           versus
                                  OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                                 Through Mr.Abhishek Maratha, Sr. Standing
                                                         Counsel.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 15 of 62
                           45
                          +       W.P.(C) 2516/2022 & CM APPL.7200/2022 (for stay)
                                  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 (for stay)
                                  EVOLVE BRANDS PRIVATE LIMITED                   ..... Petitioner
                                                  Through  Mr.Piyush Kaushik, Adv.
                                                           versus

                                  PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 &
                                  ANR.                               ..... Respondents


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                     Page 16 of 62
                                                            Through   Mr.Kunal Sharma, Sr. SC with
                                                                     Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                                     Nargotra, Adv.


                          48
                          +       W.P.(C) 2588/2022 & CM APPL.7378/2022 (for stay)
                                  AJAY JAIN (HUF)                                  ..... Petitioner
                                                  Through  Mr.Nishit Gandhi, Adv.
                                                  versus

                                  ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent
                                               Through Ms. Vibhooti Malhotra, Sr. Standing
                                                       Counsel     for   Revenue      with
                                                       Mr.Shailendra Singh, Jr Standing
                                                       Counsel & Mr.Udit Sharma, Adv.

                          49
                          +       W.P.(C) 2669/2022 & CM No.7649/2022 (for stay)
                                  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 (for stay)
                                  ABHINAV JINDAL HUF                            ..... Petitioner
                                                  Through   Mr. Kapil Goel with Mr. Sandeep
                                                            Goel, Advocates.

                                                           versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                     Page 17 of 62
                                   INCOME TAX OFFICER WARD 54 (1) DELHI AND ORS.
                                                                           ..... Respondents
                                               Through  Mr.Puneet Rai, Sr. SC with
                                                        Ms.Adeeba Mujahid, Jr. SC with
                                                        Mr. Karan Pandey, Advocate.

                          51
                          +       W.P.(C) 2705/2022 & CM APPL.7720/2022 (for stay)
                                  M/S PERFECT POLYCHEM PRIVATE LIMITED ..... Petitioner
                                                  Through  Mr. Arzoo Raj, Adv.

                                                           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 (for stay)
                                  MS. MANJU KUMARI PREMSAGAR PRASAD ..... Petitioner
                                               Through Mr. Arzoo Raj, Adv.

                                                           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 (for stay)
                                  ANKIT JAIN                                     ..... Petitioner
                                                  Through  Mr.Anuj    Aggarwal,        Mr.Vikrant
                                                           Chawla, Ms.Ayushi Bansal &
                                                           Mr.Sanyam Suri, Ms. Aishwarya
                                                           Sharma, Advs.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters               Page 18 of 62
                                                            versus
                                  PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                          ..... Respondents
                                                Through Mr.Ajit Sharma, Sr. Standing
                                                        Counsel.
                                                        Ms.Archana Gaur, Advocate for UOI
                          54
                          +       W.P.(C) 2853/2022 & CM APPL.8220/2022 (for stay)
                                  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 (for stay)
                                  P.K. MARKETING COMPANY                            ..... Petitioner
                                                  Through  Mr.Anuj    Aggarwal,           Mr.Vikrant
                                                           Chawla, Ms.Ayushi Bansal &
                                                           Mr.Sanyam Suri, Ms. Aishwarya
                                                           Sharma, 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. Aditya Singh Deshwal
                                                           Advocate for UOI.
                          56
                          +       W.P.(C) 2956/2022 & CM APPL.8579/2022 (for stay)
                                  SAGARI LEATHERS PVT. LTD.                   ..... Petitioner
                                                  Through  Mr.Sandeep Chilana, Ms.Yashodhara
                                                           Burmon Roy & Ms.Shambhavi Singh,
                                                           Advs.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                 Page 19 of 62
                                                            versus

                                  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 (for stay)
                                  M/S SANT SANDESH MEDIA AND COMMUNICATION PVT.
                                  LTD.                                               ..... Petitioner
                                                  Through  Mr.Rishab Singla & Mr. Pawan Shree
                                                           Agrawal, 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 (for stay)
                                  CONCEPT INFRADEVELOPERS PVT LTD                  ..... Petitioner
                                                  Through  Mr.Rajeev Sharma & Mr.Aditya
                                                           Sharma with 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.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                  Page 20 of 62
                           59
                          +       W.P.(C) 3074/2022 & CM APPL.8887/2022 (for stay)
                                  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
                                                            Counsel with Ms.Easha Kadiyan, Jr.
                                                            Standing Counsel.
                          60
                          +       W.P.(C) 3080/2022 & CM APPL.8923/2022 (for stay)
                                  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 (for stay)
                                  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 (for stay)
                                  RAJEEV KUMAR AGGARWAL                       ..... Petitioner
                                                  Through  Mr.Sourav Vig & Mr.Tushar Gupta,
                                                           Advs.
                                                  versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                     Page 21 of 62
                                   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.
                          63
                          +       W.P.(C) 3291/2022 & CM APPL.9561/2022 (for stay)
                                  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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 22 of 62
                                   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.
                          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) 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, Advocate.


                          68
                          +       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

                                  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.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                   Page 23 of 62
                           69
                          +       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.

                          70
                          +       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.


                          71
                          +       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. SC.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 24 of 62
                           72
                          +       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.

                          73
                          +       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.

                          74
                          +       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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                     Page 25 of 62
                           75
                          +       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.
                          76
                          +       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.
                          77
                          +       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.
                          78
                          +       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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 26 of 62
                                   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.
                          79
                          +       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.

                          80
                          +       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.
                          81
                          +       W.P.(C) 3942/2022 with CM APPL. 11747/2022
                                  UMA GOEL                                         ..... Petitioner
                                                  Through    Mr. T.M. Shivakumar, Adv.
                                                           versus

                                  ASSISTANT COMMISSIONER OF INCOME TAX
                                  CIRCLE 22(2), DELHI & ANR.           ..... Respondents


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                 Page 27 of 62
                                                            Through   Mr. Ruchir Bhatia, Sr. SC with
                                                                     Ms.Mansie Jain, Adv for Revenue.

                          82
                          +       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.
                          83
                          +       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.
                          84
                          +       W.P.(C) 4045/2022
                                  ANIL KUMAR                                             ..... Petitioner
                                                  Through            Mr. Dinesh Mohan Sinha, Advocate.

                                                           versus

                                  INCOME TAX OFFICER AND ANR.             ..... Respondents
                                               Through  Mr. Ajit Sharma, Advocate

                          85
                          +       W.P.(C) 4174/2022
                                  MEGHA JAIN                                             ..... Petitioner
                                                  Through            Mr. Dinesh Mohan Sinha, Advocate.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                       Page 28 of 62
                                                            versus

                                  INCOME TAX OFFICER & ANR.                ..... Respondents
                                               Through  Mr. Ajit Sharma, Advocate.

                          86
                          +       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.Puneet Rai, Sr. SC with
                                                           Ms.Adeeba Mujahid, Jr. SC with
                                                           Mr. Karan Pandey, Advocate.
                                                           Ms. Archana Gaur, Adv. for UOI.

                          87
                          +       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


                          88
                          +       W.P.(C) 4260/2022 & CM APPL. 12668/2022
                                  VEEKAY GENERAL INDUSTRIES                     ..... Petitioner
                                                  Through   Mr. Piyush Kaushik, Advocate.

                                                           Versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 29 of 62
                                   PRINCIPAL COMMISSIONER OF INCOME TAX -20, NEW
                                  DELHI & ANR.                           ..... Respondents
                                               Through Mr. Abhishek Maratha, Advocate.
                          89
                          +       W.P.(C) 4266/2022
                                  N M INDUSTRIES LIMITED                     ..... Petitioner
                                                  Through Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                          Gambhir 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.
                          90
                          +       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.

                          91
                          +       W.P.(C) 4408/2022 & CM APPLs.13142-43/2022
                                  BRIJ BHUSHAN GUPTA                          ...... Petitioner
                                                  Through  Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                           and Mr. Tarun Chanana, Advs.
                                                  versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters             Page 30 of 62
                                   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.
                          92
                          +       W.P.(C) 4459/2022 & CM APPLs.13299-13300/2022
                                  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 with Mr. Shailendera Singh
                                                       and Mr. Udit Sharma, Advs.
                          93
                          +       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.
                          95
                          +       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, standing
                                                                     counsel


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                    Page 31 of 62
                           96
                          +       W.P.(C) 4584/2022 & C.M.Nos.13747/2022, 13824/2022
                                  LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST
                                  SOCIETY                                        ..... Petitioner
                                                  Through   Mr.Mudit Bansal and Mr. Ramesh
                                                            Kumar Jain, Advocates.
                                                  versus
                                  THE DCIT CIRCLE EXEMPT 1 (1) DELHI                  ..... Respondent
                                                Through  Mr.Abhishek               Maratha,     standing
                                                         counsel.
                          97
                          +       W.P.(C) 4692/2022 & C.M.Nos.14047-14048/2022
                                  LOTUS HERBALS PVT LTD                             ..... Petitioner
                                                  Through   Mr. Rohit Jain with Mr. Aniket D.
                                                            Aggarwal, and Mr.Abhisek Singhvi,
                                                            Advocates.
                                                  versus

                                  ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                          ..... Respondents
                                               Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                       Vipul Agrawal and Mr.Parth Senwal,
                                                       Advocates.
                          98
                          +       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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                    Page 32 of 62
                           99
                          +       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.
                          100
                          +       W.P.(C) 4737/2022, CM           APPL.    14170/2022,     CM     APPL.
                                  14180/2022
                                  KARAN VIR SINGH                                    ..... Petitioner
                                                 Through          Mr. Dhruv Agrawal, Sr. Advocate
                                                                  with Mr. Nishit Agrawal, Mr. Shrey
                                                                  Kapoor and Mr. Harsh Mishra,
                                                                  Advocates.
                                                versus
                                  UNION OF INDIA & ORS.                              ..... Respondents
                                                Through           Mr. Ajit Sharma, Advocate.
                          101
                          +       W.P.(C) 4777/2022, C.M.APPL.14308/2022
                                  VINAY KUMAR DHINGRA                        ..... Petitioner
                                                  Through   Mr.Mudit Bansal and Mr. Ramesh
                                                            Kumar Jain, Advocates.
                                                  versus
                                  INCOME TAX OFFICER WARD 63 (1), DELHI ..... Respondent
                                               Through  Mr. Sanjay Kumar, Advocate.

                          102
                          +       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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                   Page 33 of 62
                                                            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
                          103
                          +       W.P.(C) 4798/2022
                                  ASHISH JAIN                                       ..... Petitioner
                                                  Through           Mr. Dinesh Mohan Sinha, Advocate.
                                                           versus
                                  INCOME TAX OFFICER AND ANR              ..... Respondents
                                               Through  Mr. Ajit Sharma, Advocate.
                          104
                          +       W.P.(C) 4801/2022
                                  RAJIV GUPTA HUF                                   ..... Petitioner
                                                  Through           Mr.Ajay Wadhwa, Ms. Snehil Jha &
                                                                    Ms. Maulshree Aggarwal, Advs.
                                                           versus
                                  INCOME TAX OFFICER WARD 54 1 & ORS. ..... Respondents
                                               Through  Mr. Kunal Sharma, Advocate.
                          105
                          +       W.P.(C) 4808/2022, C.M.APPL.14372/2022
                                  MR. NEERAJ AGGARWAL                            ..... Petitioner
                                                  Through       Mr. S. Krishnan, Advocate.
                                                  versus
                                  THE ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                                  ..... Respondents
                                                  Through   Ms. Vibhooti Malhotra, Sr. Standing
                                                            Counsel with Mr.Shailendra Singh, &
                                                            Mr.Udit Sharma, Advs.
                          106
                          +       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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                    Page 34 of 62
                                                            Versus

                                  ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 43-1
                                  & ORS.                             ..... Respondents
                                               Through Mr.Puneet Rai with Ms.Adeeba
                                                       Mujahid and Mr. Karan Pandey,
                                                       Advocates.
                          107
                          +       W.P.(C) 4809/2022, C.M.APPL.14376-77/2022

                                  SUNSAT FOODS PRIVATE LIMITED        ..... Petitioner
                                               Through Ms.Ananya Kapoor and Mr.Tarun
                                                       Chanana, Advs.
                                               versus
                                  ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE 22(2),
                                  DELHI AND ANR.                       ..... Respondents
                                               Through: Mr.Sunil Kumar Agarwal, Advocate.

                          108
                          +       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.
                          109
                          +       W.P.(C) 4879/2022, C.M.APPL.14616/2022
                                  BC EXPORTS                                     ..... Petitioner
                                                  Through   Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                            & 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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 35 of 62
                           110
                          +       W.P.(C) 4892/2022, C.M.APPL.14640/2022
                                  NITIN SAXENA                                   ..... Petitioner
                                                  Through   Mr. Salil Kapoor, Ms. Ananya
                                                            Kapoor, Mr. Tarun Chanana and
                                                            Mr. Sumit Lalchandani Advs.
                                                  versus
                                  ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
                                  & ANR.                                       ..... Respondents
                                                  Through   Mr. Abhishek Maratha, Advocate.


                          111
                          +       W.P.(C) 4919/2022 & C.M.APPL.14682/2022, 17829/2022 and
                                  26875/2022
                                  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.


                          112
                          +       W.P.(C) 4924/2022 & C.M.APPL.14688/2022
                                  JAGMOHAN GARG (ERSTWHILE DIRECTOR OF COMPETENT
                                  REAL ESTATE DEVELOPERS PVT. LTD.)                        ..... Petitioner
                                                           Through   Mr. Vishal Gera and Ms.Smriti
                                                                     Sahay, Advocates.

                                                           versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                   Page 36 of 62
                                   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.

                          113
                          +       W.P.(C) 4946/2022, C.M.APPL.14724/2022
                                  KARNIK RAJAT                                 ..... Petitioner
                                                  Through   Mr. Rohit Jain with Mr. Aniket D.
                                                            Aggarwal, and Mr.Abhisek Singhvi,
                                                            Advocates.
                                                  versus
                                  ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                               ..... Respondents
                                                  Through   Mr. Ajit Sharma, Advocate.

                          114
                          +       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.


                          115
                          +       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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                   Page 37 of 62
                                   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.

                          116
                          +       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.


                          117
                          +       W.P.(C) 5027/2022, C.M.APPL.14976/2022
                                  RENU MITTAL                                 ..... Petitioner
                                                  Through   Ms. Rashmi Chopra and Ms. Vatsala
                                                            C. Chaturvedi and Ms.Sonali Batra,
                                                            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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                     Page 38 of 62
                           118
                          +       W.P.(C) 5064/2022, C.M.APPL.15046/2022
                                  NITIN SAXENA                                          ..... Petitioner
                                                           Through   Mr. Salil Kapoor, Ms. Ananya
                                                                     Kapoor, Mr. Tarun Chanana and Mr.
                                                                     Sumit Lalchandani Advs.
                                                           versus

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

                          119
                          +       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.

                          120
                          +       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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                     Page 39 of 62
                           121
                          +       W.P.(C) 5143/2022, CM APPL. 15293/2022
                                  SMT. NAVNEET KAUR KOCHHAR                    ..... Petitioner
                                                  Through   Mr.Rajeev Sharma & Mr.Aditya
                                                            Sharma with 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.

                          122
                          +       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.
                          123
                          +       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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                      Page 40 of 62
                                   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.
                          124
                          +       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.
                          125
                          +       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, Advocate.

                          126
                          +       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
                                  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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 41 of 62
                           127
                          +       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, senior standing
                                                       counsel for the Revenue.
                          128
                          +       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, Advcoate.
                                                          Mr. Ruchir Mishra and Mr. Mukesh
                                                          Kr. Tiwari, Advocates for UOI.
                          129
                          +       W.P.(C) 5209/2022, CM APPL. 15459/2022
                                  SATISH BANSAL                              ..... Petitioner
                                                  Through   Mr. Ved Jain, Ms. Richa Mishra,
                                                            Advs.
                                                  versus

                                  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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters             Page 42 of 62
                           130
                          +       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.
                          131
                          +       W.P.(C) 5246/2022, CM APPL. 15670/2022 and 19038/2022
                                  RAM KALI                                      ..... Petitioner
                                                  Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                            Advocates.
                                                  versus

                                  ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE
                                  43(1), DELHI & ANR.                        ..... Respondents
                                                  Through Mr. Sanjay Kumar and Ms.Easha
                                                          Kadian, Advocates.

                          132
                          +       W.P.(C) 5247/2022, CM APPL. 15675/2022 & 19025/2022
                                  RENU MITTAL                                     ..... Petitioner
                                                  Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                            Advocates.
                                                  versus

                                  ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE
                                  43(1), DELHI & ANR.                        ..... Respondents
                                                  Through Mr. Sanjay Kumar and Ms.Easha
                                                          Kadian, Advocates.

                          133
                          +       W.P.(C) 5262/2022, CM APPL. 15716/2022 , 17894-95/2022
                                  STRATEGIC DEVELOPERS (P) LTD.                  ..... Petitioner
                                                  Through   Mr. Gautam Jain and Mr.Piysuh
                                                            Kumar Kamal, Advocates.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                 Page 43 of 62
                                                            versus

                                  ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2)
                                  DELHI & ANR.                            ..... Respondents
                                               Through Mr. Sunil Agarwal, Mr. Tushar Gupta
                                                       and      Mr.Samarth        Chaudhari,
                                                       Advocates.

                          134
                          +       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.

                          135
                          +       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.
                          136
                          +       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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                      Page 44 of 62
                                   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
                          137
                          +       W.P.(C) 5277/2022, CM APPL. 15749/2022
                                  POPULATION SERVICES INTERNATIONAL                      ..... Petitioner
                                                           Through   Mr. Aditya Vohra and Mr. Udit
                                                                     Naresh, Advocates.
                                                           versus

                                  DEPUTY COMMISSIONER OF INCOME TAX & ORS.
                                                                                         ..... Respondents
                                                           Through   Ms. Vibhooti Malhtora, Advocate.
                          138
                          +       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, Mr. L. S. Hasan,
                                                       Advocates.
                                                       Mr. Ayush Kaushik, Advocates for
                                                       UOI.

                          139
                          +       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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                      Page 45 of 62
                                   INCOME TAX OFFICER, WARD 54(1), DELHI AND ANR
                                                                           ..... Respondents
                                               Through  Mr. Kunal Sharma, Advocate.


                          140
                          +       W.P.(C) 5297/2022, CM APPL. 15800/2022, 17858/2022
                                  KUBER PLANTERS LIMITED                        ..... Petitioner
                                                  Through: Mr.Samarth Chowdhary, Advocate.
                                                  versus

                                  ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                       ..... Respondents
                                               Through

                          141
                          +       W.P.(C) 5299/2022, CM APPL. 15801/2022
                                  VISHWANATH GUPTA                            ..... Petitioner
                                                  Through   Mr. Ved Jain, Ms. Richa Mishra,
                                                            Advs.
                                                  versus

                                  INCOME TAX OFFICER, WARD 60(5), DELHI & ORS.
                                                                             ..... Respondents
                                               Through  Mr. Ajit Sharma, Mr. L. S. Hasan,
                                                        Advocates
                                                        Mr. Ved Prakash Tripathi, Advocate
                                                        for respondent No.5.

                          142
                          +       W.P.(C) 5300/2022, CM APPL. 15805/2022 & CM APPL.
                                  19134/2022
                                  NARESH KUMAR (HUF)                      ..... Petitioner
                                                 Through Ms. Divya and Mr.Ruchesh Sinha,
                                                         Advocates.

                                                           versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 46 of 62
                                   ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE
                                  43(1), DELHI & ANR.                        ..... Respondents
                                                  Through Mr.Puneet Rai, Sr. SC with
                                                          Ms.Adeeba Mujahid, Jr. SC with
                                                          Mr. Karan Pandey, Advocate.

                          143
                          +       W.P.(C) 5305/2022, CM APPL. 15813/2022
                                  AMBICA STEELS LIMITED                         ..... Petitioner
                                                  Through   Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                            and Mr. Tarun Chanana, 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.
                          144
                          +       W.P.(C) 5307/2022, CM APPL. 15819/2022
                                  AMBICA STEELS LIMITED                           ..... Petitioner
                                                  Through   Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                            and Mr. Tarun Chanana, Advs.
                                                  versus

                                  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.

                          145
                          +       W.P.(C) 5308/2022, CM APPL. 15821/2022
                                  MS.PRITIE THAPAR                                ..... Petitioner
                                                  Through   Mr. Bhuvnesh Satija and Mr. Mohit
                                                            Prasad, Advocates.

                                                           versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 47 of 62
                                   ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                          ..... Respondent
                                               Through Mr. Ajit Sharma, Mr. L. S. Hasan,
                                                       Advocates.
                          146
                          +       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.



                          147
                          +       W.P.(C) 5316/2022 and CM APPL. Nos. 15843/2022, 17827/2022
                                  KUBER PLANTERS LIMITED             ..... Petitioner
                                                  Through   Mr. Aditya Vohra and Mr. Udit
                                                            Naresh, Advocates.
                                                  versus

                                  ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                           ..... Respondents
                                               Through Ms. Vibhooti Malhotra, Advocate.


                          148
                          +       W.P.(C) 5319/2022, CM APPL. 15836/2022
                                  POPULATION SERVICES INTERNATIONAL            ..... Petitioner
                                                  Through   Mr. Aditya Vohra and Mr. Udit
                                                            Naresh, Advocates.
                                                  versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                Page 48 of 62
                                   DEPUTY COMMISSIONER OF INCOME TAX & ORS.
                                                                           ..... Respondents
                                              Through  Ms. Vibhooti Malhotra, Advocate.

                          149
                          +       W.P.(C) 5345/2022, C.M.APPL.15998-99/2022
                                  AMBICA STEELS LIMITED                 .... Petitioner
                                               Through  Ms.Ananya Kapoor.
                                               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) 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.
                                                           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.
                          151
                          +       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.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                       Page 49 of 62
                                                            versus

                                  INCOME TAX DEPARTMENT AND ANR.
                                                                                         ..... Respondents
                                                           Through    Mr.Zoheb Hossain, Sr. SC with Mr.
                                                                      Vipul Agrawal and Mr.Parth Senwal,
                                                                      Advocates.

                          152
                          +       W.P.(C) 6401/2022 and CM APPL. 19382/2022

                                  ANKIT GAUR                                         ..... Petitioner
                                                           Through:   Mr. Yogesh Jagia and Mr.Risabh
                                                                      Nangia, Advs.

                                                           versus

                                  INCOME TAX OFFICER WARD 60(5) NEW DELHI & ORS.
                                                                            ..... Respondents
                                               Through: Mr. Ajit Sharma, Adv.

                          153
                          +       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




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                       Page 50 of 62
                           154
                          +       W.P.(C) 7944/2022 & CM APPL.24194/2022
                                  BIRD WORLDWIDE FLIGHT
                                  SERVICES INDIA PVT LIMTED           ..... Petitioner
                                                  Through: Mr. Mayank Nagi, Advocate

                                                           versus
                                  DEPUTY COMMISSIONER OF INCOME TAX
                                  CIRCLE 4(2) DELHI & 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.
                          155
                          +       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.
                          156
                          +       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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                    Page 51 of 62
                           157
                          +       W.P.(C) 9427/2021
                                  UJJWAL ARORA                                           ..... Petitioner
                                                  Through            Mr. Salil Kapoor, Ms. Ananya
                                                                     Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                                     Gambhir 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.

                          158
                          +       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.

                          159
                          +       W.P.(C) 11010/2021 & CM 33944/2021
                                  ATS TOWNSHIP PVT. LTD.                                   ..... Petitioner
                                                           Through   Mr.Harshit Batra, Mr.Ritesh Bajaj,
                                                                     Advs.
                                                           versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                       Page 52 of 62
                                   DEPUTY COMMISSIONER OF INCOME TAX & ORS.
                                                                        ..... Respondents
                                              Through  Mr.Kunal Sharma, Sr. SC.


                          160
                          +       W.P.(C) 12926/2021& CMs 40710-11/2021
                                  SHIV KUMAR GUPTA                             ..... Petitioner
                                                  Through   Mr.Salil Kapoor, Mr.S.K.Gambhir,
                                                            Mr.S.C.Anand, Mr.Tarun Chanana,
                                                            Advs.
                                                  versus
                                  INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents
                                               Through  Mr.Ajit Sharma, Sr. SC.

                          161
                          +       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.


                          162
                          +       W.P.(C) 13384/2021 & CM APPLs.42168-169/2021
                                  ABHISHEK ARORA                               ..... Petitioner
                                                  Through   Mr. Salil Kapoor, Ms. Ananya
                                                            Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                            Gambhir and Mr. Sumit Lalchandani
                                                            Advs.
                                                  versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters               Page 53 of 62
                                   ASSISTANCE COMMISSIONER OF INCOME TAX, WARD 59-1,
                                  DELHI & ANR.                           ..... Respondents
                                               Through Mr.Ajit Sharma, Sr. Standing counsel.


                          163
                          +       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.

                          164
                          +       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
                                  ASSISTANT COMMISSIONER OF INCOME TAX & 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
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters               Page 54 of 62
                           165
                          +       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.
                          166
                          +       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
                          167
                          +       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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters               Page 55 of 62
                                                            versus

                                  INCOME TAX OFFICER & ANR.              ..... Respondents
                                               Through  Mr.Ruchir Bhatia, Sr. SC with
                                                        Ms.Mansie Jain, Adv for Revenue.
                          168
                          +       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
                                                        Gupta, Jr. SC and Mr.Samarth
                                                        Chaudhari, Adv.
                          169
                          +       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.
                          170
                          +       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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters               Page 56 of 62
                                                            versus

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


                          171
                          +       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.
                                                  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.


                          172
                          +       W.P.(C) 13901/2021 & CM APPL. 43877/2021
                                  MINAKSHI AGGARWAL                           ..... Petitioner
                                                  Through   Mr. Salil Kapoor, Ms. Ananya
                                                            Kapoor, Mr. Tarun Chanana 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.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters             Page 57 of 62
                           173
                          +       W.P.(C) 13907/2021 & CM APPL. 43889/2021
                                  SHIV KUMAR GUPTA -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 58-7 & ANR. ..... Respondents
                                                  Through   Mr. Ajit Sharma, Sr. SC with
                                                            Mr.Anand Ram Mishra,Adv.


                          174
                          +       W.P.(C) 14049/2021 & CM APPL. 44358/2021
                                  DEVI DASS 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  Mr. Ajit Sharma, Sr. SC.

                          175
                          +       W.P.(C) 14053/2021 & CM APPL. 44366/2021
                                  MUKESH ARORA                               ..... 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, CIRCLE 59-1 & ANR. ..... Respondents
                                               Through   Ms.Vibhooti Malhotra, Sr. SC with
                                                         Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                         Sharma, Adv.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters            Page 58 of 62
                           176
                          +       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.
                          177
                          +       W.P.(C) 14229/2021 & CM APPL.44883/2021
                                  SANJIV MAHESHWARI                         .....Petitioner
                                                  Through   Mr.Ashish Middha, Adv.
                                                           versus

                                  PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
                                               Through   Mr.Kunal Sharma, Sr. SC with
                                                         Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                         Nargotra, Adv.
                          178
                          +       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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters              Page 59 of 62
                           179
                          +       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.

                          180
                          +       W.P.(C) 14533/2021 & CM APPL.45713/2021
                                  RAVI KUMAR GUPTA                                      ..... Petitioner
                                              Through                Mr. Aditya Dewan and Mr. Aditya
                                                                     Hooda, Advs.
                                                           versus

                                  UNION OF INDIA AND ORS                    ..... Respondents
                                                Through  Mr.Puneet Rai, Sr. SC with
                                                         Ms.Adeeba Mujahid, Jr. SC with
                                                         Mr. Karan Pandey, Advocate.
                          181
                          +       W.P.(C) 14610/2021 & CM APPL.46026/2021
                                  SANGITA GARG                                            ..... Petitioner
                                                           Through   Ms. Vaishali Gupta, Advocate with
                                                                     Mr. Anubhav Gupta, 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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                      Page 60 of 62
                           182
                          +       W.P.(C) 14711/2021 & CM APPL.46325/2021
                                  SUSHMA GOEL                                             ..... Petitioner
                                                           Through   Ms.Vaishali    Gupta, Mr.Anubhav
                                                                     Gupta, 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.

                          183
                          +       W.P.(C) 14712/2021 & CM APPL.46327/2021 (for interim relief)
                                  UPENDRA GULATI                                          ..... Petitioner
                                              Through                Ms.Vaishali    Gupta, Mr.Anubhav
                                                                     Gupta, 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.

                          184
                          +       W.P.(C) 15090/2021 & CM APPL.47574/2021 (for stay)
                                  POOJASMIT            INVESTMENTS       AND     TRADING PRIVATE
                                  LIMITED                                               ..... Petitioner
                                                           Through   Mr. Salil Kapoor, Ms. Ananya
                                                                     Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                                     Gambhir and Mr. Sumit Lalchandani
                                                                     Advs.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:02.06.2022
19:26:10                  W.P.(C) 10/2022 and connected matters                      Page 61 of 62
                                                            Versus

                                  INCOME TAX OFFICER, WARD 20-1 DELHI & ANR.
                                                                     ..... Respondents
                                               Through  Mr.Ruchir Bhatia, Sr. SC with
                                                        Ms.Mansie Jain, Adv for Revenue.

                          219
                          +       W.P.(C) 15074/2021 & CM APPL.47528/2021
                                  SANJAY KUMAR                                            ..... Petitioner
                                              Through                   Mr.Sagar Rohatgi, Advocate.

                                                           versus
                              ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                   ..... Respondents
                                            Through Mr.Abhishek Maratha, Sr. SC,
                                                    Mr.Pratyaksh Gupta, Jr. SC for
                                                    Revenue.
                          CORAM:
                          HON'BLE MR. JUSTICE MANMOHAN
                          HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
                                                           ORDER

% 01.06.2022 Learned counsel for the respondents have concluded their arguments. List on 2nd June, 2022 at 2:30 p.m for rejoinder arguments.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JUNE 1, 2022/j/msh Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:02.06.2022 19:26:10 W.P.(C) 10/2022 and connected matters Page 62 of 62