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Delhi High Court - Orders

Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward 25 3 Delhi And Ors on 17 October, 2023

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                                    $~ 1 to 98 & 100 to 108
                                    *     IN THE HIGH COURT OF DELHI AT NEW DELHI

                                    +           W.P.(C) 16524/2022

                                                TWYLIGHT INFRASTRUCTURE PVT LTD                                            ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 25 3
                                                DELHI AND ORS.                                                             ..... Respondents

                                    +           W.P.(C) 1006/2023
                                                ABHINAV JINDAL                                                             ..... Petitioner
                                                                versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX CIRCLE 52 1 DELHI                                                      ..... Respondent
                                    +           W.P.(C) 119/2023

                                                ARUN GARG                                                                  ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 35 1 DELHI                                         ..... Respondent

                                    +           W.P.(C) 1543/2023
                                                MANGLA GUPTA                                                               ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER, WARD 36(1),
                                                DELHI & ORS.                                                               ..... Respondents

                                    +           W.P.(C) 1566/2023
                                                VANITA GULATI                                                              ..... Petitioner
                                                                versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX CIRCLE 49(1), DELHI & ORS.                                             ..... Respondents

                                    +           W.P.(C) 992/2023

                                                ADA NEWS IN SHORTS PVT LTD                                                 ..... Petitioner
                                                             Versus




                                    W.P.(C) 16524/2022                                                                            Pg.1 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:46
                                                 ASSISTANT COMMISSIONER OF
                                                INCOME TAX & ORS.                                                          ..... Respondents

                                    +           W.P.(C) 387/2023

                                                R.P. BASIA & CO.                    ..... Petitioner
                                                               versus
                                                INCOME TAX OFFICER WARD 34(1) NEW DELHI... Respondent

                                    +           W.P.(C) 720/2023

                                                SUSHMA GOEL                                                                ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 59(6),
                                                DELHI & ORS.                                                               ..... Respondents

                                    +           W.P.(C) 1705/2023

                                                SMT. SANTOSH GARG                                                          ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 58(1),
                                                DELHI & ORS.                                                               ..... Respondents

                                    +           W.P.(C) 1813/2023

                                                RAHUL GOEL                                                                 ..... Petitioner
                                                               versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX, CIRCLE 43(1), DELHI & ORS.                                            ..... Respondents

                                    +           W.P.(C) 1938/2023

                                                MS RAMSONS                                                                 ..... Petitioner
                                                               versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX CIRCLE 49 (1) DELHI                                                    ..... Respondent

                                    +           W.P.(C) 1974/2023




                                    W.P.(C) 16524/2022                                                                            Pg.2 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:46
                                                 MS RAMSONS                                                                 ..... Petitioner
                                                               versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX CIRCLE 49 (1) DELHI                                                    ..... Respondent

                                    +           W.P.(C) 2047/2023

                                                E-SQUARE ALLIANCE PVT. LTD.                                                ..... Petitioner
                                                               versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX CIRCLE 7(1), DELHI & ORS.                                              ..... Respondents

                                    +           W.P.(C) 2449/2023

                                                RAJEEV GOEL HUF                                                            ..... Petitioner
                                                               versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX, CIRCLE 43(1), DELHI & ORS.                                            ..... Respondents

                                    +           W.P.(C) 2558/2023
                                                ASP DEVELOPERS PRIVATE LIMITED                                             ..... Petitioner
                                                                versus
                                                ITO WARD 1 (1) NEW DELHI & ANR.                                            ..... Respondents

                                    +           W.P.(C) 2631/2023

                                                SANTOSH INFRATECH PRIVATE LIMITED                                          ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 22(3),
                                                DELHI & ORS.                                                               ..... Respondents

                                    +           W.P.(C) 2735/2023
                                                NALINI GULATI                                                              ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER, WARD 70(1),
                                                DELHI & ORS.
                                                                       ..... Respondents




                                    W.P.(C) 16524/2022                                                                            Pg.3 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                     +           W.P.(C) 2812/2023
                                                SANGITA GARG                                                                   ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER, WARD 59(3),
                                                DELHI & ORS.                                                                   ..... Respondents

                                    +           W.P.(C) 2862/2023

                                                ARCHNA KHATRI                                                                  ..... Petitioner
                                                               versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX, CIRCLE 28(1), DELHI & ORS.                                                ..... Respondents

                                    +           W.P.(C) 2874/2023 & CM Appl.11170/2023
                                                GAMUT COMMERCIALS PRIVATE LIMITED ..... Petitioner
                                                                versus
                                                ITO WARD 10 (1) NEW DELHI & ANR.  ..... Respondents
                                    +           W.P.(C) 2876/2023
                                                SRKK ASSOCIATES PRIVATE LIMITED   ..... Petitioner
                                                                versus
                                                ASSISTANT COMMISSIONER OF INCOME
                                                TAX CIRCLE 22(2), DELHI & ORS.    ..... Respondents

                                    +           W.P.(C) 2898/2023
                                                KHANNA COIR PRODUCTS LIMITED                                                   ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER, WARD 14(3),
                                                DELHI & ORS.                                                               .   .... Respondents

                                    +           W.P.(C) 2967/2023
                                                BRIJ MOHAN BARWAL                                                              ..... Petitioner
                                                                versus
                                                ITO WARD 61 (1) NEW DELHI & ANR.                                               ..... Respondents

                                    +           W.P.(C) 3001/2023

                                                OSS INFOCOM PRIVATE LIMITED                                                    ..... Petitioner
                                                             versus



                                    W.P.(C) 16524/2022                                                                                Pg.4 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                 ASSISTANT COMMISSIONER OF INCOME
                                                TAX CIRCLE 19(1) DELHI & ANR.                                                  ..... Respondents

                                    +           W.P.(C) 3009/2023

                                                SONIA BARWAL                                                                   ..... Petitioner
                                                               versus
                                                ITO WARD 61 (1) NEW DELHI & ANR.                                               ..... Respondents

                                    +           W.P.(C) 3160/2023

                                                ALOK INFRA.BUILDERS PRIVATE LIMITED ..... Petitioner
                                                              versus
                                                UNION OF INDIA & ORS.                ..... Respondents

                                    +           W.P.(C) 3171/2023

                                                ISRAR ALI KHAN                                                                 ..... Petitioner
                                                               versus
                                                ITO WARD 28 (5) NEW DELHI & ANR.                                               ..... Respondents

                                    +           W.P.(C) 3295/2023 & CM Apl.12817/2023
                                                VIJAY KHEMKA                                                                   ..... Petitioner
                                                             versus
                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 58(1)
                                                DELHI & ORS.                       ..... Respondents

                                    +           W.P.(C) 3322/2023

                                                UTTRANCHAL ISPAT PRIVATE LIMITED                                               ..... Petitioner
                                                              versus
                                                UNION OF INDIA & ORS.                                                          ..... Respondents

                                    +           W.P.(C) 3335/2023

                                                VISHAL JEWELLERS                                                               ..... Petitioner
                                                               versus
                                                ACIT CIRCLE 43(1) DELHI & ANR.                                             .   .... Respondents



                                    W.P.(C) 16524/2022                                                                                Pg.5 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                     +           W.P.(C) 3338/2023

                                                SAURAV BANSAL                                                              ..... Petitioner
                                                               versus
                                                ITO WARD 43(6) DELHI & ANR.                                                ..... Respondents

                                    +           W.P.(C) 3414/2023

                                                AZAM AHMED                                                                 ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 46(1),
                                                DELHI & ORS.                                                               ..... Respondents

                                    +           W.P.(C) 3546/2023

                                                KAILASH RANI                                                               ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 60(1) & ANR. ..... Respondents

                                    +           W.P.(C) 3580/2023

                                                REAL FINCAP LTD.                     ..... Petitioner
                                                              versus
                                                INCOME TAX OFFICER WARD 21 (1) NEW DELHI.. Respondent

                                    +           W.P.(C) 3677/2023

                                                RAKESH SINGLA HUF                     ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 58 -3 DELHI ..... Respondent

                                    +           W.P.(C) 3678/2023

                                                SUDERSHAN KUMAR SINGLA HUF            ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 58 - 3 DELHI ..... Respondent

                                    +           W.P.(C) 3679/2023




                                    W.P.(C) 16524/2022                                                                            Pg.6 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                 ROOP DIAMOND HOUSE PRIVATE LIMITED ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 21-1
                                                DELHI & ANR.                        ..... Respondents

                                    +           W.P.(C) 3877/2023

                                                DEEPTI AHLAWAT                       ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER, WARD 29-1 & ORS. ..... Respondents
                                    +           W.P.(C) 3880/2023

                                                BHARAT BHUSHAN                                                             ..... Petitioner
                                                                versus
                                                ACIT, CIRCLE 43(1), DELHI & ANR.                                           ..... Respondents
                                    +           W.P.(C) 3881/2023

                                                ATUL SINGLA HUF                                                            ..... Petitioner
                                                               versus
                                                ITO WARD 43(6) DELHI & ANR.                                                ..... Respondents

                                    +           W.P.(C) 3882/2023
                                                SAURAV BANSAL                                                              ..... Petitioner
                                                                versus
                                                ITO WARD 43(6) DELHI & ANR.                                                ..... Respondents

                                    +           W.P.(C) 3893/2023 & CM Nos.15110-11/2023

                                                NITIN SAXENA                                                               ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 49-1, DELHI ..... Respondent

                                    +           W.P.(C) 3894/2023, CM Nos.15112/2023 & 42622/2023

                                                NEERAJ SINGLA                                                              ..... Petitioner
                                                               versus
                                                ITO WARD 43(6) DELHI & ANR.                                                ..... Respondents




                                    W.P.(C) 16524/2022                                                                            Pg.7 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                     +           W.P.(C) 3896/2023 & CM No.30261/2023

                                                ANURADHA KHAN                        ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 28(5) & ANR. ..... Respondents

                                    +           W.P.(C) 3997/2023

                                                C.E. INFO SYSTEMS LIMITED          ..... Petitioner
                                                               versus
                                                DEPUTY COMMISSIONER OF INCOME TAX,
                                                CIRCLE 4(2), NEW DELHI AND ORS     ..... Respondents

                                    +           W.P.(C) 4001/2023
                                                RAKESH KUMAR VERMA                 ..... Petitioner
                                                                versus
                                                DEPUTY COMMISSIONER OF INCOME TAX,
                                                CIRCLE 4(2), NEW DELHI AND ORS     ..... Respondents

                                    +           W.P.(C) 4003/2023 & CM No.15556/2023

                                                SACHIT KUMAR SAHIJPAL              ..... Petitioner
                                                               versus
                                                ASSISTNAT COMMISSIONER OF INCOME TAX,
                                                CIRCLE 49 1 DELHI AND ANR          ..... Respondents

                                    +           W.P.(C) 4177/2023
                                                MOHAMMAD SHAFIQUDDIN               ..... Petitioner
                                                             versus
                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 46(1),
                                                DELHI & ORS.                       ..... Respondents

                                    +           W.P.(C) 4342/2023
                                                CHELSEA BLOCKS AND PIPES PRIVATE LIMITED..... Petitioner
                                                            versus
                                                DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2),



                                    W.P.(C) 16524/2022                                                                     Pg.8 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                 DELHI & ORS.                                                               ..... Respondents

                                    +           W.P.(C) 4369/2023 & CM Appl.16844/2023
                                                DEVSHI EARTHMOVERS PRIVATE LIMITED ..... Petitioner
                                                              versus
                                                ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL
                                                CIRCLE-8, DELHI & ANR.             ..... Respondents

                                    +           W.P.(C) 4377/2023
                                                MK JAIN HUF                                                                ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 44(1),
                                                DELHI & ORS.                                                               ..... Respondents

                                    +           W.P.(C) 4403/2023
                                                JYOTI GUPTA                                                                ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 44(6)
                                                NEW DELHI                                                                  ..... Respondent
                                    +           W.P.(C) 4440/2023
                                                RAJEEV KUMAR CHAHAL                                                        ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER WARD 44(6),
                                                DELHI AND ORS.                                                             ..... Respondents
                                    +           W.P.(C) 4443/2023
                                                ROOP DIAMOND HOUSE PRIVATE LIMTED                                          ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER & ANR.                                                  ..... Respondents
                                    +           W.P.(C) 4487/2023 & CM Appl.17171/2023
                                                MANOJ MITTAL                                                               ..... Petitioner
                                                              versus
                                                UNION OF INDIA & ORS.                                                      ..... Respondents

                                    +           W.P.(C) 4564/2023 & CM Appl.17379/2023
                                                ANJANI STEELS LIMITED                                                      ..... Petitioner



                                    W.P.(C) 16524/2022                                                                            Pg.9 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                                                       versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1),
                                                DELHI & ORS.                       ..... Respondents

                                    +           W.P.(C) 4573/2023 & CM Appl.17413/2023
                                                S A S FININVEST LLP                                                        ..... Petitioner
                                                                     versus
                                                INCOME TAX OFFICER WARD 30(5), DELHI
                                                & ORS.                                 ..... Respondents
                                    +           W.P.(C) 4607/2023 & CM Appl.17593/2023
                                                SHIV KUMAR GOEL                    ..... Petitioner
                                                             versus
                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2)
                                                DELHI & ANR.                       ..... Respondents

                                    +           W.P.(C) 4614/2023 & CM Appl.17601/2023
                                                TANAY GAUR                                                                 ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 50(1) & ORS. ..... Respondents

                                    +           W.P.(C) 4636/2023 & CM Appl.17731/2023
                                                UMA GOEL                                                                   ..... Petitioner
                                                             versus
                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2)
                                                DELHI & ANR.                       ..... Respondents

                                    +           W.P.(C) 5121/2023 & CM Appl.20030/2023
                                                KRBL LIMITED.                                                              ..... Petitioner
                                                                versus
                                                DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13-1 &
                                                ORS.                                   ..... Respondents
                                    +           W.P.(C) 5531/2023 & CM Appl.21637/2023
                                                NEERU JAIN                                                                      ..... Petitioner




                                    W.P.(C) 16524/2022                                                                            Pg.10 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                                                       versus

                                                INCOME TAX OFFICER WARD 29(1), DELHI
                                                & ORS.                               ..... Respondents

                                    +           W.P.(C) 5642/2023 & CM Appl.22121/2023
                                                UPENDRA GULATI AND SONS HUF                                                ..... Petitioner
                                                            versus

                                                INCOME TAX OFFICER, WARD 30(5),
                                                DELHI & ORS.                                                               ..... Respondents
                                    +           W.P.(C) 5973/2023 & CM Appl.23465/2023
                                                VARUN DAHIYA                                                               ..... Petitioner
                                                            versus

                                                INCOME TAX OFFICER WARD 34(5) & ORS. ..... Respondents
                                    +           W.P.(C) 5978/2023 & CM Appl.23474/2023
                                                PARVEEN DEVI                                                               ..... Petitioner
                                                                                      versus

                                                INCOME TAX OFFICER WARD 44-1 & ORS.                                        ..... Respondents
                                    +           W.P.(C) 5990/2023 & CM Appl.23498/2023
                                                VARUN DAHIYA                                                               ..... Petitioner
                                                            versus

                                                INCOME TAX OFFICER WARD 34(5) & ORS. ..... Respondents
                                    +           W.P.(C) 6182/2023 & CM Appl.24308/2023
                                                GEETU BHATIA                                                               ..... Petitioner
                                                                                      versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1),
                                                DELHI & ORS.                           ..... Respondents
                                    +           W.P.(C) 6252/2023 & CM Appl.24583/2023
                                                WELCOME SHOES PVT. LTD.                                                    ..... Petitioner




                                    W.P.(C) 16524/2022                                                                            Pg.11 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                              versus
                                                INCOME TAX OFFICER, WARD-27(1),
                                                DELHI & ORS.                                                               ..... Respondents
                                    +           W.P.(C) 6256/2023 & CM Appl.24591/2023
                                                SANDEEP PAHWA                                                              ..... Petitioner
                                                            versus

                                                INCOME TAX OFFICER WARD 35(1),
                                                DELHI & ORS.                                                               ..... Respondents
                                    +           W.P.(C) 6436/2023 & CM Appl.25325/2023
                                                NARULA CHEMIST AGENCIES                                                    ..... Petitioner
                                                            versus

                                                ACIT, CIRCLE - 34(1) DELHI & ANR.          ..... Respondents
                                    +           W.P.(C) 6440/2023 & CM Appl.25332/2023, 33986/2023
                                                SANGEETA SAHNI                                                             ..... Petitioner
                                                            versus

                                                INCOME TAX OFFICER & ANR.                                                  ..... Respondents
                                    +           W.P.(C) 6450/2023 & CM Appl.25355/2023
                                                DEVSHI EARTHMOVERS PRIVATE LIMITED ..... Petitioner
                                                             versus
                                                DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX,
                                                CENTRAL CIRCLE 8 & ORS.            ..... Respondents

                                    +           W.P.(C) 6453/2023
                                                OPEN ONLINE SECURITIES PVT. LTD.   ..... Petitioner
                                                              versus
                                                ASSISTANT COMMISIONER OF INCOME TAX CIRCLE-19(1),
                                                NEW DELHI & ANR.                   ..... Respondents

                                    +           W.P.(C) 6532/2023 & CM Appl.25657/2023
                                                NITIN GARG                                                                 ..... Petitioner
                                                                                      versus



                                    W.P.(C) 16524/2022                                                                            Pg.12 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                 INCOME TAX OFFICER WARD 43(1) DELHI                                        ..... Respondent

                                    +           W.P.(C) 6537/2023 & CM Appl.25665/2023
                                                AMIT GUPTA                                                                 ..... Petitioner
                                                                                      versus

                                                INCOME TAX OFFICER, WARD36(1), DELHI & ORS.
                                                                                        ..... Respondent
                                    +           W.P.(C) 6543/2023 & CM Appl.25674/2023
                                                GAURAV KUMAR KHANNA                                                        ..... Petitioner
                                                           versus

                                                ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 70-1
                                                DELHI ORS.                         ..... Respondent

                                    +           W.P.(C) 6633/2023 & CM Appl.26032/2023
                                                HARSH VARDHAN BANSAL                                                       ..... Petitioner
                                                            versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1),
                                                NEW DELHI & ANR.                   ..... Respondents

                                    +           W.P.(C) 6644/2023 & CM Appl.26056/2023
                                                M/S ATULYA REALTY VENTURES PRIVATE LIMITED
                                                                                       ..... Petitioner
                                                             versus

                                                COMMISSIONER OF INCOME TAX & ORS.                                          ..... Respondents
                                    +           W.P.(C) 6656/2023 & CM Appl.26078/2023
                                                AKHIL SINGLA                                                               ..... Petitioner
                                                               versus
                                                ACIT CIRCLE 19(1), DELHI & ANR.                                            ..... Respondents

                                    +           W.P.(C) 6657/2023 & CM Appl.26080/2023




                                    W.P.(C) 16524/2022                                                                            Pg.13 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                 MEENU BANSAL                                                               ..... Petitioner
                                                            versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1),
                                                NEW DELHI & ANR.                   ..... Respondents

                                    +           W.P.(C) 6660/2023 & CM Appl.26086/2023
                                                MAHIPAL SINGH                                                              ..... Petitioner
                                                             versus

                                                INCOME TAX OFFICER WARD 68 5 DELHI                                         ..... Respondent
                                    +           W.P.(C) 6668/2023 & CM Appl.26112/2023
                                                SANDHAR TECHNOLOGIES LIMITED                                               ..... Petitioner
                                                            versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1),
                                                NEW DELHI & ORS.     ..... Respondents

                                    +           W.P.(C) 6763/2023 & CM Appl.26448/2023
                                                MS. SWATI VARMANI                                                          ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER, WARD 30(1),
                                                DELHI & ANR.                                                               ..... Respondents
                                    +           W.P.(C) 6794/2023 & CM Appl.26541/2023
                                                VK GLOBAL PUBLICATIONS PRIVATE LIMITED.... Petitioner
                                                             versus
                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(1),
                                                DELHI & ANR.                        ..... Respondents

                                    +           W.P.(C) 6894/2023 & CM Appl.26875/2023
                                                KAPIL GARG                                                                 ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 43(6) DELHI                                        ..... Respondent
                                    +           W.P.(C) 6967/2023 & CM No.27136/2023
                                                RAJESH GUPTA                                                               ..... Petitioner



                                    W.P.(C) 16524/2022                                                                            Pg.14 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                                                       versus

                                                ITO WARD 35 (1) DELHI & ANR.                                               ..... Respondents
                                    +           W.P.(C) 6981/2023 & CM Appl.27176/2023
                                                M/S CHANDRAMAULI BUILDCON
                                                PRIVATE LIMITED                                                            ..... Petitioner
                                                              versus

                                                INCOME TAX OFFICER WARD-6(1), DELHI                                        ..... Respondent
                                    +           W.P.(C) 7046/2023 & CM Appl.27413/2023
                                                TIA ENTERPRISES PVT LTD                                                    ..... Petitioner
                                                              versus

                                                INCOME TAX OFFICER WARD, 25(3) DELHI ..... Respondent

                                    +           W.P.(C) 7050/2023 & CM Appl.27421/2023
                                                SONAM GARG                                                                 ..... Petitioner
                                                                                      versus

                                                INCOME TAX OFFICER WARD 34(1)
                                                DELHI & ANR.                                                               ..... Respondents
                                    +           W.P.(C) 7085/2023 & CM Appl.27582, 35438/2023
                                                DHAWAN EXIM PRIVATE LIMITED                                                ..... Petitioner
                                                            versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1),
                                                DELHI & ANR.                       ..... Respondents

                                    +           W.P.(C) 7096/2023 & CM Appl.27617/2023
                                                KATHURIA CASTINGS PRIVATE LIMITED                                          ..... Petitioner
                                                            versus

                                                INCOME TAX OFFICER & ORS.                                                  ..... Respondents
                                    +           W.P.(C) 7118/2023 & CM Appl.27748/2023
                                                SUBHASH CHANDER KATHURIA                                                   ..... Petitioner



                                    W.P.(C) 16524/2022                                                                            Pg.15 of 20
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47
                                                              versus
                                                INCOME TAX OFFICER & ORS.                                                  ..... Respondents
                                    +           W.P.(C) 7125/2023 & CM Appl.27768/2023
                                                KATHURIA CASTINGS PRIVATE LIMITED                                          ..... Petitioner
                                                            versus

                                                INCOME TAX OFFICER & ORS.                                                  ..... Respondents
                                    +           W.P.(C) 7145/2023 & CM Appl.27869/2023
                                                VIKAS SPOOL PVT.LTD                                                        ..... Petitioner
                                                              versus

                                                INCOME TAX OFFICER, WARD-26(3)                                             ..... Respondent

                                    +           W.P.(C) 7146/2023 & CM Appl.27871/2023
                                                ROOP DIAMOND HOUSE PRIVATE LIMITED ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER WARD 21-1 DELHI
                                                & ANR.                             ..... Respondents
                                    +           W.P.(C) 7169/2023 & CM Appl.27935/2023
                                                KASHISH AGGARWAL                                                           ..... Petitioner
                                                             versus
                                                INCOME TAX OFFICER, WARD 36(1),
                                                DELHI & ORS.                                                               ..... Respondents
                                    +           W.P.(C) 7174/2023 & CM Appl.27952/2023
                                                SAKSHI GOEL                                                                ..... Petitioner
                                                                versus
                                                INCOME TAX OFFICER AND ANR                                                 ..... Respondents
                                    +           W.P.(C) 7259/2023 & CM Appl.28256/2023
                                                KULDIP SINGH GULATI                    ..... Petitioner
                                                                versus
                                                ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 25(1),
                                                DELHI & ORS.                           ..... Respondents
                                    +           W.P.(C) 7289/2023 & CM Appl.28334/2023




                                    W.P.(C) 16524/2022                                                                            Pg.16 of 20
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                                                 RAJESH GUPTA HUF                                                           ..... Petitioner
                                                             versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX
                                                & ORS                                  ..... Respondents
                                    +           W.P.(C) 7326/2023 & CM Appl.28506/2023
                                                KANTA JAIN                             ..... Petitioner
                                                                versus

                                                INCOME TAX OFFICER, WARD- 30(5),
                                                DELHI & ORS.                                                               ..... Respondents
                                    +           W.P.(C) 7375/2023 & CM Appl.28730/2023
                                                VIRAT CREDIT AND HOLDINGS PVT LTD  ..... Petitioner
                                                                versus
                                                ASSISTANT COMMISSIONER OF INCOME TAX OFFICER
                                                CIRCLE 25(1) & ORS.                ..... Respondents

                                    +           W.P.(C) 7443/2023 & CM Appl.28932/2023
                                                ALPS INVESTMENTS PRIVATE LIMITED                                           ..... Petitioner
                                                                versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1),
                                                DELHI & ANR.                       ..... Respondents



                                    +           W.P.(C) 7471/2023
                                                E S P SAFETY PRIVATE LIMITED                                               ..... Petitioner
                                                               versus

                                         INCOME TAX OFFICER                        ..... Respondent
                                    +    W.P.(C) 7497/2023 & CM Appl.29093/2023
                                         SWIFT REALTECH PRIVATE LIMITED            ..... Petitioner
                                                         versus
                                         INCOME TAX OFFICER, WARD-22(3),
                                         DELHI & ANR.                              ..... Respondents
                                    +    W.P.(C) 7529/2023, CM Appl.29209/2023 & CM APPL.
                                    47828/2023



                                    W.P.(C) 16524/2022                                                                            Pg.17 of 20
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                                                 LNG AGRICOM PRIVATE LIMITED                                                ..... Petitioner
                                                              versus
                                                UNION OF INDIA AND ORS.                                                    ..... Respondents

                                    +           W.P.(C) 7576/2023 & CM Appl.33987/2023
                                                MIS MARS COMMODITIES PRIVATE LIMITED..... Petitioner
                                                                versus

                                                INCOME TAX OFFICER, WARD 16(3),
                                                DELHI & ANR.                                                               ..... Respondents

                                    +           W.P.(C) 7598/2023 & CM Appl.29441/2023
                                                CARISSA INVESTMENTS PVT. LTD.                                              ..... Petitioner
                                                                versus

                                                UNION OF INDIA AND ANR.                          ..... Respondents
                                                Counsel for Petitioners: Mr Kapil Goel and Mr Sandeep Goel, Advs.
                                                in W.P.(C) 16524/2022, 1006/2023, 119/2023, 387/2023 &
                                                3580/2023.
                                                Mr Ruchesh Sinha and Ms Monalisa Maity, Advs. in W.P.(C)
                                                2558/2023, 2967/2023, 3009/2023, 3171/2023, 3546/2023 &
                                                3896/2023.
                                                Mr Salil Kapoor, Ms Ananya Kapoor, Mr Sanat Kapoor, Mr Sumit
                                                Lalchandani, Mr Tarun Chanana and Mr Shivam Yadav, Advs. in
                                                W.P.(C) 3877/2023, 3893/2023, 3997/2023, 4001/2023, 3677/2023 &
                                                3678/2023.
                                                Mr Ved Jain, Mr Nischay Kantoor and Mr Animesh Tripathi, Advs. in
                                                W.P.(C) 1543/2023, 1566/2023, 720/2023, 1705/2023, 1813,
                                                2047/2023, 2449/2023, 2631/2023, 2735/2023, 2812/2023,
                                                2862/2023, 2876/2023, 2898/2023 & 3414/2023.
                                                Mr Akhilesh Kumar with Mr Vipin Garg, Advs. for petitioner in
                                                W.P.(C) 3160/2023 & W.P.(C) 3877/2023.
                                                Ms Smriti Sahay, Ms Aishwarya Singh and Mr Malav Goswami,
                                                Advs. for petitioner in W.P.(C)No.3322/2023.
                                                Mr Abhishek Garg, Mr Yash Gaiha and Mr Ramesh Mankotia, Advs.
                                                for petitioner in W.P.(C)No.3001/2023.
                                                Mr      Nagesh     Kumar      Behl,  Adv.    for       petitioner  in
                                                W.P.(C)Nos.3335/2023 & 3338/2023.




                                    W.P.(C) 16524/2022                                                                            Pg.18 of 20
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                                                 Mr Nitin Gulati, Adv. in W.P.(C) 4614/2023.
                                                Mr Keshav Dwivedi, Adv. in W.P.(C) 3295/2023.
                                                Mr Manibhadra Jain, Adv. in W.P.(C) 4487/2023.
                                                Mr Mayank Pachauri, Adv. in W.P.(C) 3880-3882, 3893/2023.
                                                Mr Gaurav Gupta, Adv. in W.P.(C) 4003/2023.
                                                Mr T Shivakumar with Ms Kirti Kishore and Ms Sanjana, Advs. in
                                                W.P.(C) nos. 4607, 4636/2023.
                                                Mr Pankaj Kumar Saxena, Adv. in W.P.(C) 3295/2023.
                                                Mr Gautam Jain with Mr Piyush Kumar Kamal, Advs. in W.P.(C)
                                                7174, 7279/2023.
                                                Ms Ragini Handa with Mr Ujjwal Jain, Advs. in W.P.(C) 6453,
                                                7497/2023.
                                                Mr Manuj Sabharwal with Ms Shalini, Advs. in W.P.(C) 6543/2023.
                                                Mr Ajay Wadhwa with Mr Snehil Jha and Mr Ujjawal Jain, Advs. in
                                                W.P.(C) nos.6453, 7085, 7497/2023.
                                                Mr Amol Sinha, Adv. W.P.(C) 6537/2023.
                                                Mr Anmol Jagga, Adv. in W.P.(C) 7529/2023.
                                                Counsel for Respondents: Mr Sunil Agarwal, Sr Standing Counsel
                                                with Mr Shivansh B. Pandya, Jr Standing Counsel and Mr Utkarsh
                                                Tiwari, Adv. in W.P.(C) 2631/2023, 16524/2022 & 1813/2023.
                                                Mr Ghanshyam Mishra, CGSC for R-3 in W.P.(C) 16524/2022.
                                                Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Jr
                                                Standing Counsel in W.P.(C)Nos.1566/2023, 720/2023, 1705/2023,
                                                2812/2023, 3171/2023, 3546/2023, 3893/2023 & 3896/2023.
                                                Mr Gaurav Gupta, Sr Standing Counsel with Mr Puneett Singhal and
                                                Mr Shivendra Singh, Jr Standing Counsels in W.P.(C)Nos.2876/2023,
                                                2898/2023, 3677/2023 & 3678/2023.
                                                Mr Kunal Sharma, Sr Standing Counsel with Ms Zehra Khan, Jr
                                                Standing Counsel along with Mr Shubhendu Bhattacharya, Adv. in
                                                W.P.(C)Nos.2967/2023, 3009/2023 & 4001/2023
                                                Mr Aseem Chawla, Sr Standing Counsel with Mr Rishabh Nangia, Ms
                                                Anuja Pethia, Mr Subhasish Kumar and Ms Pratishtha Chaudhary,
                                                Advs. in W.P.(C)No.3001/2023, 2449/2023 & 3580/2023.
                                                Mr Shailendera Singh, Sr Standing Counsel with Ms Dacchita Shahi
                                                and Mr Akash Saxena, Advs. in W.P.(C) 3414/2023.
                                                Mr Gaurav Gupta, Sr Standing Counsel with Mr
                                                Mr Sanjay Kumar, Sr Standing Counsel with Ms Easha, Adv. for
                                                respondent in W.P.(C)No.3160/2023, 1006/2023, 119/2023 &




                                    W.P.(C) 16524/2022                                                                     Pg.19 of 20
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                                                 387/2023.
                                                Mr Zoheb Hossain, Sr Standing Counsel with Mr Sanjeev Menon,
                                                Standing Counsel for respondent in W.P.(C)No.1543/2023 &
                                                992/2023.
                                                Mr Vipul Agrawal, Sr Standing Counsel with Mr Gibran Naushad and
                                                Ms Sakshi Shairwal, Advs. for W.P.(C) nos.992, 3997, 5973, 5990,
                                                6256, 6967, 7169, 7443/2023.
                                                Mr Ruchir Bhatia, Sr Standing Counsel with Ms Deeksha Gupta, Adv.
                                                Mr Shlok Chandra, Sr Standing Counsel with Ms Priya Sarkar,
                                                Standing Counsel.
                                                Ms Dacchita Shahi, Standing Counsel for revenue in W.P.(C)
                                                7529/2023.
                                                Mr Akash Vajpai, Adv. for UOI in W.P.(C) 4487/2023.
                                                Mr Santosh Kumar Pandey, Adv. for UOI in W.P.(C) 7529/2023.
                                                Mr Siddharth Khatana, Adv. for UOI in W.P.(C) 7096, 7125/2023.
                                                Mr Rakesh Kumar Dudeja, Adv. for UOI in W.P.(C) 7529/2023.

                                                CORAM:
                                                HON'BLE MR. JUSTICE RAJIV SHAKDHER
                                                HON'BLE MS. JUSTICE TARA VITASTA GANJU
                                                              ORDER

% 17.10.2023 [Physical Hearing/Hybrid Hearing (as per request)]

1. Arguments have been completed on behalf of the respondents/revenue.

2. List the above-captioned matters for rejoinder on 09.11.2023 at 3.30 P.M. RAJIV SHAKDHER, J TARA VITASTA GANJU, J OCTOBER 17, 2023/pmc Click here to check corrigendum, if any W.P.(C) 16524/2022 Pg.20 of 20 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/10/2023 at 21:21:47