Delhi High Court - Orders
Sharad Garg vs Ito, Ward 63(1), Delhi & Anr on 24 March, 2022
Author: Manmohan
Bench: Manmohan, Dinesh Kumar Sharma
$~1 to 144, 93 (2022) (148 matters)
* IN THE HIGH COURT OF DELHI AT NEW DELHI
1
+ 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.
2.
+ W.P.(C) 9427/2021
UJJWAL ARORA ..... Petitioner
Through Mr.Salil Kapoor, Mr.Sumit
Lalchandani, Mr.S.K.Gambhir,
Mr.C.S.Anand, Mr.Tarun Chanana,
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.
3.
+ 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
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Through Mr. Sunil Kumar Agarwal, Sr. SC.
Mr. Satya Ranjan Swain, Sr. Panel
Counsel with Mr.Kautilya Birat,
Advocate for R-4.
5.
+ W.P.(C) 11010/2021 & CM 33944/2021
ATS TOWNSHIP PVT. LTD. ..... Petitioner
Through Mr.Harshit Batra, Mr.Ritesh Bajaj,
Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ORS.
..... Respondents
Through Mr.Kunal Sharma, Sr. SC.
6.
+ 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.
7.
+ W.P.(C) 13021/2021 & CMs 41064-65/2021
AVNI NATH ..... Petitioner
Through Mr. Sunil Kumar Mukhi,
Mr.Tejaswar Nerwal, Mr. Anshul
Mittal, Advs.
versus
INCOME TAX OFFICER WARD 54(1), NEW DELHI
..... Respondents
Through Mr. Kunal Sharma, Sr. SC with
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Mr. Satya Ranjan Swain, Sr. Panel
Counsel with Ms.Zehra Khan, Jr. SC,
Mr.Divyank Rana and Mr. Aman
Yadav, Advs.
8.
+ W.P.(C) 13384/2021 & CM APPLs.42168-169/2021
ABHISHEK ARORA ..... Petitioner
Through Mr.Salil Kapoor, Mr.Sanat Kapoor,
Ms.Ananya Kapoor, Mr.Sumit
Lalchandani, Ms.Soumya Singh,
Mr.Tarun Chanana, Advs.
Mr. T.M. Shivakumar, Adv.
versus
ASSISTANCE COMMISSIONER OF INCOME TAX, WARD 59-1,
DELHI & ANR. ..... Respondents
Through Mr.Ajit Sharma, Sr. Standing counsel.
9.
+ W.P.(C) 13746/2021 & CM APPL.43420/2021
ALANA BUILDERS AND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh, Mr.
Vaibhav Kulkarni, Mr.Anant, Mr.
Aditya Bali and Mr. Himanshu
Agarwal Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Kunal Sharma, Sr. SC with
Ms.Zehra Khan, Jr. SC and
Mr.Shubhendu Bhattacharyya, Adv
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
10.
+ W.P.(C) 13748/2021 & CM APPL.43424/2021
ARLIE BUILDERS AND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh, Mr.
Vaibhav Kulkarni, Mr.Anant, Mr.
Aditya Bali and Mr. Himanshu
Agarwal Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Sanjay Kumar, Sr. SC, Ms.Easha
Kadiyan, Adv.
11.
+ W.P.(C) 13754/2021 & CM APPL.43436/2021
SAGARDUTT BUILDERS AND DEVELOPERS PRIVATE
LIMITED ..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh, Mr.
Vaibhav Kulkarni, Mr.Anant, Mr.
Aditya Bali and Mr. Himanshu
Agarwal Advocates
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through Mr.Ruchir Bhatia, Sr. SC
12.
+ W.P.(C) 13757/2021 & CM APPL.43442/2021
ATHEROL BUILDERS AND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh, Mr.
Vaibhav Kulkarni, Mr.Anant, Mr.
Aditya Bali and Mr. Himanshu
Agarwal Advocates
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
13.
+ W.P.(C) 13760/2021 & CM APPL.43449/2021
SHIKHI ESTATES PRIVATE LIMITED ..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh, Mr.
Vaibhav Kulkarni, Mr.Anant, Mr.
Aditya Bali and Mr. Himanshu
Agarwal Advocates
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through Mr.Ruchir Bhatia, Sr. SC
14.
+ W.P.(C) 13764/2021 & CM APPL.43456/2021
ATHEROL BUILDERS AND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh, Mr.
Vaibhav Kulkarni, Mr.Anant, Mr.
Aditya Bali and Mr. Himanshu
Agarwal Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
15.
+ W.P.(C) 13814/2021& CM APPL. 43599/2021
RSND PROJECTS PRIVATE LIMITED ..... Petitioner
Through Mr. T.M. Shivakumar, Adv.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
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.
16.
+ W.P.(C) 13815/2021 & CM APPL.43600/2021
ARLIE BUILDERS AND DEVELOPERS PRIVATE LIMITED
..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh and
Mr. Himanshu Agarwal, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Sanjay Kumar, Sr. SC, Ms.Easha
Kadiyan, Adv.
17.
+ W.P.(C) 13825/2021 & CM APPL. 43626/2021
SHIKHI ESTATES PRIVATE LIMITED ..... Petitioner
Through Ms. Kavita Jha, Mr.Udit Naresh and
Mr. Himanshu Agarwal, Advocates
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through Mr. Ruchir Bhatia, Sr. SC with
Ms.Mansie Jain, Adv for Revenue.
18
+ W.P.(C) 13863/2021 & CM APPL. 43758/2021
PROGRESSIVE ALLOYS (INDIA) PVT. LTD ..... Petitioner
Through Mr.Ashish Middha, Adv.
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
Through Mr.Sunil Agarwal, Sr. SC, Mr.Tushar
Gupta, Jr. SC and Mr.Samarth
Chaudhari, Adv.
19.
+ W.P.(C) 13888/2021 & CM APPL. 43850/2021
NIDHI GUPTA ..... Petitioner
Through Mr. Anjit 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
Ms.Zehra Khan, Jr. SC and
Mr.Shubhendu Bhattacharyya, Adv.
20.
+ W.P.(C) 13901/2021 & CM APPL. 43877/2021
MINAKSHI AGGARWAL ..... Petitioner
Through Mr.Salil Kapoor, Mr.Sumit
Lalchandani, Mr.S.K. Gambhir,
Mr.C.S.Anand and Mr.Tarun
Chanana, 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:26.03.2022
12:06:43
21.
+ W.P.(C) 13907/2021 & CM APPL. 43889/2021
SHIV KUMAR GUPTA -HUF ..... Petitioner
Through Mr. Salil Kapoor, Mr. Sumit
Lalchandani, Mr. S.K. Gambhir,
Mr.C.S.Anand and Mr. Tarun
Chanana, Advs.
versus
INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents
Through Mr. Ajit Sharma, Sr. SC with
Mr.Anand Ram Mishra,Adv.
22.
+ W.P.(C) 14049/2021 & CM APPL. 44358/2021
DEVI DASS HUF ..... Petitioner
Through Mr.Salil Kapoor, Mr.S.K. Gambhir,
Mr.C. S. Anand, Ms.Ananya Kapoor
and Mr.Sanat Kapoor, Advs.
versus
INCOME TAX OFFICER, WARD 59-8 & ANR. ..... Respondents
Through Mr. Ajit Sharma, Sr. SC.
23.
+ W.P.(C) 14053/2021 & CM APPL. 44366/2021
MUKESH ARORA ..... Petitioner
Through Mr.Salil Kapoor, Mr.S.K. Gambhir,
Mr.C. S. Anand, Ms.Ananya Kapoor
and Mr.Sanat Kapoor, 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:26.03.2022
12:06:43
24.
+ W.P.(C) 14100/2021 & CM APPL.44486/2021
MUKESH ARORA -HUF ..... Petitioner
Through Mr. Salil Kapoor, Mr. S.K. Gambhir,
Mr. C. S. Anand, Ms. Ananya Kapoor
and Mr.Sanat Kapoor, 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.
25.
+ 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. Standing
Counsel for the Revenue.
26.
+ 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.
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:26.03.2022
12:06:43
27.
+ 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.
28.
+ W.P.(C) 14533/2021 & CM APPL.45713/2021
RAVI KUMAR GUPTA ..... Petitioner
Through Mr. Aditya Dewan, Mr. Sahil
Chandra, Mr. Aditya Hooda, Mr.
Vivek Mishra, Advs.
versus
UNION OF INDIA AND ORS ..... Respondents
Through Mr. Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC for
Income Tax Department.
29.
+ W.P.(C) 14610/2021 & CM APPL.46026/2021
SANGITA GARG ..... Petitioner
Through Ms. Vaishali Gupta, Advocate with
Mr. Anubhav Gupta and Mr. Vikas
Poonia, Advocates.
versus
OFFICE OF INCOME TAX OFFICER, WARD 59(3), DELHI &
ORS. ..... Respondents
Through Mr.Ajit Sharma, Advocate.
Mr.Narendra Kumar Srivastava,
Advocate for R-4.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
30.
+ W.P.(C) 14711/2021 & CM APPL.46325/2021
SUSHMA GOEL ..... Petitioner
Through Ms.Vaishali Gupta, Mr.Anubhav
Gupta and Mr.Vikash Poonia, Advs.
versus
OFFICE OF INCOME TAX OFFICER, WARD 59(6), DELHI
& ORS. ..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC with
Mr.Shaliender Singh, Jr. SC, Mr.Udit
Sharma, Adv. for Revenue.
Mr. Avnish Singh and Ms. Pushplata
Singh, Advs. for R-4/UOI.
31.
+ W.P.(C) 14712/2021 & CM APPL.46327/2021
UPENDRA GULATI ..... Petitioner
Through Ms.Vaishali Gupta, Mr.Anubhav
Gupta and Mr.Vikash Poonia, Advs.
versus
OFFICE OF ASSISTANT COMMISSIONER OF INCOME
TAX, CIRCLE 28(1), DELHI & ORS. ..... Respondents
Through Mr.Ajit Sharma, Sr. SC with
Mr.Anant Ram Mishra, Adv.
32.
+ W.P.(C) 15071/2021 & CM APPL.47521/2021
SABH INFRASTRUCTURE LIMITED ..... Petitioner
Through Mr.Salil Kapoor, Mr.C.S. Anand,
Mr.Sumit Lalchandani & Mr.Tarun
Chanana, Advs.
versus
INCOME TAX OFFICER, WARD 22-1 & ANR. ..... Respondents
Through Mr.Sunil Agarwal, Sr. SC, Mr.Tushar
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Gupta, Jr. SC and Mr.Samarth
Chaudhari, Adv.
33.
+ W.P.(C) 15074/2021 & CM APPL.47528/2021
SANJAY KUMAR ..... Petitioner
Through Mr.Sagar Rohtagi, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Abhishek Maratha, Sr. SC,
Mr.Pratyaksh Gupta, Jr. SC for
Revenue.
34.
+ W.P.(C) 15090/2021 & CM APPL.47574/2021
POOJASMIT INVESTMENTS AND TRADING PRIVATE
LIMITED ..... Petitioner
Through Mr. Salil Kapoor, C.S. Anand, Sumit
Lalchandani & Tarun Chanana, Advs
versus
INCOME TAX OFFICER, WARD 20-1 DELHI & ANR.
..... Respondents
Through Mr.Ruchir Bhatia, Sr. SC
35.
+ W.P.(C) 10/2022 & CM APPL.16/2022
SUMAN JEET AGARWAL ..... Petitioner
Through Mr. Satyen Sethi, Advocate with
Mr. Arta Trana Panda, Advocate.
versus
INCOME TAX OFFICER, WARD 61(1), & ORS. ..... Respondents
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Through Mr.Zoheb Hossain, Sr. SC with Mr.
Vipul Agrawal and Mr.Parth Senwal,
Advocates.
36.
+ W.P.(C) 269/2022 & CM APPL.789/2022
SABHARWAL APARTMENTS PRIVATE LIMITED ..... Petitioner
Through Mr. Salil Kapoor, Mr. C. S. Anand,
Mr.Sanat Kapoor and Ms.Ananya
Kapoor, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
DELHI & ANR. ..... Respondents
Through Mr.Ruchir Bhatia, Sr. SC with
Ms.Mansie Jain, Adv for Revenue.
37.
+ W.P.(C) 271/2022 & CM APPL.793/2022
SHANKAR GROWTH FUND PVT LTD ..... Petitioner
Through Ms. Rano Jain & Mr. Venketesh
Chaurasia, Advocates
versus
ACIT, CIRCLE 22(2), DELHI AND ORS ..... Respondents
Through Mr.Ruchir Bhatia, Sr. SC with
Ms.Mansie Jain, Adv for Revenue.
38.
+ W.P.(C) 387/2022 & CM APPL.1117/2022
SOMNATH VIRMANI ..... Petitioner
Through Mr. Sunil Kumar Mukhi,
Mr.Tejaswar Nerwal, Mr. Anshul
Mittal,Advs.
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
DCIT CIRCLE 13(1) DELHI AND ANR. ..... Respondents
Through Mr.Ajit Sharma, Sr.SC with
Ms.Himangi Kapoor, Adv.
39.
+ W.P.(C) 440/2022 & CM APPL.1229/2022
S N ENTERPRISES ..... Petitioner
Through Mr.Satyen Sethi & Mr.Arta Trana
Panda, Advs.
versus
INCOME TAX OFFICER & ORS. ..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC
40.
+ W.P.(C) 471/2022 & CM APPL.1327/2022
S N ENTERPRISES ..... Petitioner
Through Mr.Satyen Sethi & Mr.Arta Trana
Panda, Advs.
versus
INCOME TAX OFFICER, WARD 63(1) & ORS. ..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC
41.
+ W.P.(C) 496/2022 & CM APPL.1458/2022
ASHISH PODDAR ..... Petitioner
Through Mr. Samyak Jain, Adv.
Mr. Ruchesh Sinha, Ms. Divya, Advs.
versus
INCOME TAX OFFICER WARD 54(1) & ANR. ..... Respondents
Through Mr.Zoheb Hossain, Sr. SC with
Mr.Vipul Agrawal, Mr.Parth Semwal,
Jr.SC
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
42
+ W.P.(C) 511/2022 & CM APPL.1484/2022
SANTOSH INFRATECH PRIVATE LIMITED ..... Petitioner
Through Mr. Ved Jain, Ms. Richa Mishra,
Advs.
versus
INCOME TAX OFFICER, WARD 22-3, DELHI & ORS.
..... Respondents
Through Mr.Sunil Agarwal, Sr. St. counsel
with Mr.Tushar Gupta, Jr.SC,
Mr.Samarth Chaudhari, Advs. for
Revenue.
Mr.Neeraj, Mr.Sahaj Garg,
Mr.Vedanash Anand, Mr.Rudra
Paliwal and Mr.Sanjay Pal, Advs. for
R-4.
Ms.Aakanksha Kaul, Mr.Manek
Singh, Mr.Aman Sahani, Advocates
for UOI
43.
+ W.P.(C) 576/2022 & CM APPL.1636/2022
MUKESH KUMAR JAIN ..... Petitioner
Through Mr. Purav Middha, Adv.
versus
PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
Through Mr.Abhishek Maratha, Sr. SC &
Mr.Pratyaksh Gupta, Jr. SC
44
+ W.P.(C) 592/2022 & CM APPL.1678/2022
SATISH SINGHAL ..... Petitioner
Through Ms. Rano Jain & Mr. Venketesh
Chaurasia, Advocates
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
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.
45
+ W.P.(C) 758/2022 & CM APPL.2160/2022
SANTOSH INFRATECH PRIVATE LIMITED ..... Petitioner
Through Mr. Ved Jain and Ms. Richa Mishra,
Advs.
versus
INCOME TAX OFFICER, WARD 22-3, DELHI & ORS.
..... Respondents
Through Mr.Sunil Kumar Agarwal, Sr.
Standing Counsel.
46
+ W.P.(C) 965/2022 & CM APPL.2752/2022
SULOCHNA GOEL ..... Petitioner
Through Mr.Kapil Goel & Mr.Sandeep Goel,
Advs.
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.
47
+ W.P.(C) 989/2022 & CM APPL.2794/2022
SSIPL RETAIL LTD. ..... Petitioner
Through Mr.Gaurav Jain, Ms.Akshita Goyal &
Mr.Shubham Gupta, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22(2),
DELHI ..... Respondent
Through Mr.Sunil Kumar Agarwal, Sr.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Standing Counsel.
48
+ W.P.(C) 795/2022 & CM APPL.2232/2022
RAJ KUMAR GOEL ..... Petitioner
Through Mr.Kapil Goel and Mr.Sandeep Goel,
Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1)
& ORS ..... Respondents
Through Mr.Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC
49
+ W.P.(C) 856/2022 & CM No.2413/2022
ANAND GOEL ..... Petitioner
Through Mr.Kapil Goel & Mr.Sandeep Goel,
Advs
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
50
+ W.P.(C) 900/2022 & CM No.2551/2022
DEEPAK GOEL ..... Petitioner
Through Mr.Kapil Goel and Mr.Sandeep Goel,
Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43 1
DELHI AND ORS & ANR. ..... Respondents
Through Mr.Ruchir Bhatia, Sr. SC with
Ms.Mansie Jain, Adv.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
51
+ W.P.(C) 1057/2022 & CM APPL.3029/2022
ONE POINT REALTY PRIVATE LIMITED ..... Petitioner
Through Mr. Ved Jain and Ms. Richa Mishra,
Advs.
versus
INCOME TAX OFFICER, WARD 19-1, DELHI & ORS.
..... Respondents
Through Mr.Puneet Rai, Sr. SC with
Ms.Adeeba Mujahid, Jr. SC for
Income Tax Department.
Mr.Kamal Kant Jha, SPC for UOI.
52
+ W.P.(C) 1094/2022 & CM APPL.3117/2022
MARK GULATI ..... Petitioner
Through Mr. Nagesh Behl with Mr. Ambrish
Dhawan, Advocates.
versus
ITO WARD 52(1) DELHI & ANR. ..... Respondents
Through Mr.Kunal Sharma, Sr. SC with
Ms.Zehra Khan, Jr. SC and
Mr.Shubhendu Bhattacharyya, Adv.
53
+ W.P.(C) 1274/2022 & CM APPL.3729/2022
SYNAPE SOLUTIONS PRIVATE LIMITED ..... Petitioner
Through Mr. Salil Kapoor, Ms. Ananya
Kapoor, Mr. C S Anand, Mr. Sumit
Lalchandani & Mr. Tarun Chanana,
Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
DELHI & ANR. ..... Respondents
Through Mr.Sunil Agarwal, Sr. St. counsel
with Mr.Tushar Gupta, Jr.SC,
Mr.Samarth Chaudhari, Advs.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
54
+ W.P.(C) 1380/2022 & CM APPL.4001/2022
SHALU AGRAWAL ..... Petitioner
Through Mr. Ved Jain and Ms. Richa Mishra,
Advs.
versus
INCOME TAX OFFICER, WARD 59-2, DELHI & ORS.
..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC with
Mr.Shaliender Singh, Jr. SC, Mr.Udit
Sharma, Adv.
55
+ W.P.(C) 1381/2022 & CM APPL.4003/2022
SHALU AGRAWAL ..... Petitioner
Through Mr. Ved Jain and Ms. Richa Mishra,
Advs.
versus
INCOME TAX OFFICER, WARD 59-2, DELHI & ORS.
..... Respondents
Through Ms.Vibhooti Malhotra, Sr. SC with
Mr.Shaliender Singh, Jr. SC, Mr.Udit
Sharma, Adv.
56
+ W.P.(C) 1624/2022 & CM APPL.4727/2022
STAR WIRE INDIA LIMITED ..... Petitioner
Through Mr.Arnav Kumar, Mr. Rajat Mittal &
Mr.Harsh Bhatia, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22 (2)
DELHI & ANR. ..... Respondents
Through Mr.Ruchir Bhatia, Sr. Standing
Counsel with Ms.Mansie Jain, Adv.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
57
+ W.P.(C) 1650/2022 & CM APPL.4777/2022
M/S PERFECT POLYCHEM PRIVATE LIMITED ..... Petitioner
Through Mr. Arzoo Raj and Mr. Ankur Das,
Advs.
versus
OFFICE OF THE INCOME TAX OFFICER ..... Respondent
Through Mr. Sunil Kumar Agarwal, Sr.
Standing Counsel.
58
+ W.P.(C) 1756/2022 & CM APPL.5066/2022
ONE HEIGHT COLONIZERS PRIVATE LIMITED ..... Petitioner
Through Mr. Ved Jain and Ms. Richa Mishra,
Advs.
versus
INCOME TAX OFFICER, WARD 19-1, DELHI & ORS.
..... Respondents
Through Mr.Raj Kumar Yadav, Adv. for UOI.
Mr.Sunil Kumar Agarwal, Sr.
Standing Counsel with Mr.Tushar
Gupta, Jr. Standing & Mr.Samarth
Chaudhari, Adv.
59
+ W.P.(C) 1759/2022
STAR WIRE INDIA LIMITED ..... Petitioner
Through Mr. Arnav Kumar and Mr. Harssh
Bhatia, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
DELHI & ANR. ..... Respondents
Through Mr. Ruchir Bhatia, Sr. Standing
Counsel with Ms. Mansie Jain, Adv.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
60
+ W.P.(C) 1761/2022 & CM APPL.5073/2022
BTM EXPORTS LIMITED ..... Petitioner
Through Mr.Salil Kapoor, Ms.Ananya Kapoor,
Mr.Sumit Lalchandani & Mr.Tarun
Chanana, Advs.
versus
INCOME TAX OFFICER, CIRCLE 4(2) DELHI AND ANR
..... Respondents
Through Mr. Kunal Sharma, Advocate.
61
+ W.P.(C) 1886/2022 & CM APPL.5445/2022
BTM EXPORTS LIMITED ..... Petitioner
Through Mr.Salil Kapoor, Ms.Ananya Kapoor,
Mr.Sumit Lalchandani, Mr.Tarun
Chanana, Advs.
versus
INCOME TAX OFFICER, CIRCLE 4(2) DELHI AND ANR
..... Respondents
Through Mr.Kunal Sharma, Sr. Standing
Counsel with Ms.Zehra Khan, Jr.
Standing Counsel for Revenue.
62
+ W.P.(C) 1937/2022 & CM APPL.5566/2022
KESAR DASS ARORA ..... Petitioner
Through Mr. Nagesh Behl with Mr. Ambrish
Dhawan, Advocates.
versus
ITO WARD 62(1) DELHI & ANR. ..... Respondents
Through Mr.Sanjay Kumar, Sr. Standing
Counsel with Ms.Easha Kadian, Jr.
Standing Counsel for Revenue.
63
+ W.P.(C) 2006/2022 & CM APPL.5758/2022, CM APPL.
13914/2022
PRATYUSH HANDA ..... Petitioner
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Through Dr.Rakesh Gupta, Mr.Somil Agarwal,
Mr.RK Bhardwaj & Mr.Anshul Mittal
versus
INCOME TAX OFFICER WARD 54(1), DELHI & ANR.
..... Respondents
Through Mr.Zoheb Hossain, Sr. Standing
Counsel with Mr.Vipul Agarwal &
Mr.Parth Semwal, Jr. Standing
Counsels.
64
+ W.P.(C) 2007/2022
AJAY GUPTA ..... Petitioner
Through Mr. Sushil K Tekriwal, Adv.
versus
INCOME TAX OFFICER ..... Respondent
Through Mr. Ruchir Bhatia, Sr. SC with
Ms.Mansie Jain, Adv for Revenue.
65
+ W.P.(C) 2012/2022, CM APPL. 12873/2022
NIRAJ AGARWAL ..... Petitioner
Through Mr. Sushil K Tekriwal, Adv.
versus
INCOME TAX OFFICER ..... Respondent
Through Mr. Zoheb Hossain, Sr. Standing
Counsel with Mr. Vipul Agarwal &
Mr. Parth Semwal, Jr. Standing
Counsels.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
66
+ W.P.(C) 2016/2022 & CM APPL.5765/2022
MEENA CHAWLA ..... Petitioner
Through Mr.Deepak Singh Thakur, Mr.Ankit
Kashyap & Mr.Shubham Bhardwaj,
Advs.
versus
INCOME TAX OFFICER WARD 61(1), DELHI & ANR.
..... Respondents
Through Mr. Kunal Sharma, Sr. Standing
Counsel with Ms. Zehra Khan, Jr.
Standing Counsel & Mr. Shubhendu
Bhattacharyya, Adv.
67
+ W.P.(C) 2087/2022 & CM APPL.5992/2022
JASWANT RAI GROVER ..... Petitioner
Through Mr. Paras Chaudhry & Mr.Dhananjay
Grover, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr. Ruchir Bhatia, Sr. Standing
Counsel.
68
+ W.P.(C) 2137/2022 & CM APPL.6149/2022, CM APPL.
13913/2022
PRATYUSH HANDA ..... Petitioner
Through Dr.Rakesh Gupta, Mr.Somil Agarwal,
Mr.R.K. Bhardwaj & Mr.Anshul
Mittal, Advs.
versus
INCOME TAX OFFICER WARD 54(1) DELHI & ANR.
..... Respondents
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Through Mr. Puneet Rai, Sr. Standing Counsel.
Mr. Zoheb Hossain, Sr. Standing
counsel with Mr. Vipul Agrawal and
Mr. Parth Senwal, Advocates.
69
+ W.P.(C) 2238/2022 & CM APPL.6435/2022
ASHOK KUMAR SHARMA HUF ..... Petitioner
Through Ms.Mitika Choudhary, Adv.
versus
INCOME TAX OFFICER WARD 59(2) & ORS. ..... Respondents
Through Ms. Vibhooti Malhotra, Sr. Standing
Counsel for Revenue with
Mr.Shailendra Singh, Jr Standing
Counsel & Mr.Udit Sharma, Adv.
Mr. Avnish Singh, SCGC for R-
2/UOI.
70
+ W.P.(C) 2241/2022 & CM APPL.6440/2022
SHIVA ASPHALTIC PRODUCTS PRIVATE LIMITED
..... Petitioner
Through Ms.Mitika Choudhary, Adv.
versus
INCOME TAX OFFICER WARD 23(1) & ORS. ..... Respondents
Through Mr.Sunil Kumar Agarwal, Sr.
Standing Counsel for Revenue with
Mr.Tushar Gupta, Jr. Standing
Counsel & Mr.Samarth Chaudhari,
Adv.
Mr.Vikrant N Goyal & Mr.Jaswant
Rai Aggarwal Advs, for UOI.
71
+ W.P.(C) 2265/2022 & CM APPL.6519/2022
URBAN PUNJAB ..... Petitioner
Through Ms.Mitika Choudhary, Adv.
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
CIRCLE-17 & ORS. ..... Respondents
Through Mr.Kunal Sharma, Sr. Standing
Counsel for Revenue with Ms.Zehra
Khan, Jr. Standing Counsel &
Mr.Shuhendu Bhattacharyya, Adv.
Mr.Nawal Kishore Jha Adv SPC with
Ms.Kalpana Jha, Adv. for R-2.
72
+ W.P.(C) 2286/2022 & CM APPL.6573/2022
MAHENDER KUMAR KASHYAP ..... Petitioner
Through Ms.Mitika Choudhary, Adv.
versus
INCOME TAX OFFICER WARD 67(1), & ORS. ..... Respondents
Through Mr.Sunil Kumar Agarwal, Sr.
Standing Counsel for Revenue with
Mr.Tushar Gupta, Jr. Standing
Counsel & Mr.Samarth Chaudhari,
Adv.
Ms.Saroj Bidawat, SP Counsel for
UOI.
73
+ W.P.(C) 2290/2022 & CM APPL.6582/2022
SLG GLOBAL TEX PRIVATE LIMITED ..... Petitioner
Through Ms.Mitika Choudhary, Adv.
versus
ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE 22
(2), & ORS. ..... Respondents
Through Mr. Ruchir Bhatia, Sr. Standing
Counsel.
Mr. Prakash Kumar, Central Govt.
Senior Counsel for R-2.
74
+ W.P.(C) 2339/2022
SWIFT REALTECH PRIVATE LIMITED ..... Petitioner
Through Mr.Ajay Wadhwa, Ms. Snehil Jha &
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Ms.Vanshika Taneja, Advs.
versus
INCOME TAX OFFICER WARD 22(3) DELHI & ANR.
..... Respondents
Through Mr.Puneet Rai, Sr. Standing Counsel
with Ms.Adeeba Mujahid, Jr.
Standing Counsel.
75
+ W.P.(C) 2357/2022 & CM APPL.6789/2022
PUNEET GHAI ..... Petitioner
Through Mr.Salil Kapoor, Mr.Sumit
Lalchandani & Ms.Ananya Kapoor,
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.
76
+ W.P.(C) 2378/2022 & CM APPL.6834/2022
GAUTAM CHAND JAIN ..... Petitioner
Through Ms.Mitika Choudhary, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58 (1)
& ORS. ..... Respondents
Through Mr.Ajit Sharma, Sr. Standing Counsel
with Mr.Luqman Hasan, Adv.
77
+ W.P.(C) 2441/2022 & CM APPL.7047/2022
M/S SAGAR POLYCHEM PVT. LTD. ..... Petitioner
Through Mr. Arzoo Raj and Mr. Ankur Das,
Advs.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
versus
OFFICE OF THE INCOME TAX OFFICER ..... Respondent
Through Mr.Ruchir Bhatia, Sr. Standing
Counsel with Ms.Mansie Jain, Adv.
78
+ W.P.(C) 2442/2022 & CM APPL.7049/2022
M/S SAGAR POLYCHEM PRIVATE LIMITED ..... Petitioner
Through Mr. Arzoo Raj and Mr. Ankur Das,
Advs.
versus
OFFICE OF THE INCOME TAX OFFICER ..... Respondent
Through Mr.Ruchir Bhatia, Sr. Standing
Counsel with Ms.Mansie Jain, Adv.
79
+ W.P.(C) 2452/2022 & CM APPL.7066/2022
MR. VIJAY KUMAR GOEL ..... Petitioner
Through Mr. Arzoo Raj and Mr. Ankur Das,
Advs.
versus
OFFICE OF THE INCOME TAX OFFICER ..... Respondent
Through Mr.Abhishek Maratha, Sr. Standing
Counsel.
80
+ W.P.(C) 2516/2022 & CM APPL.7200/2022, CM
APPL.12637/2022
GAGAN CHADHA ..... Petitioner
Through Mr.Satyalipsu Ray, Mr. Nitin Gulati
& Ms.Shilpa Kulkarni, Advs.
versus
INCOME TAX OFFICER WARD 54(1) DELHI & ANR.
..... Respondents
Through Mr.Zoheb Hossain, Sr. Standing
Counsel with Mr.Vipul Agarwal &
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Mr.Parth Senwal, Jr. Standing
Counsel.
81
+ W.P.(C) 2523/2022
SECOM SERVICES INDIA PVT. LTD. ..... Petitioner
Through Mr.Abdhesh Chaudhary & Mr.Akshat
Gupta, Advs.
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr.Virender Pratap Singh Charak,
Ms.Shubhra Parashar, Mr.Pushpender
Singh Charak, Mr.Kapil Gaur,
Mr.Vaishnav Kirti Singh,
Mr.Shubham Ahuja, Mr.Sanjay Singh
Chauhan, Mr.Ram Pal Singh Tomar,
Mr.Gyanwardhan Singh,
Mr.Inderdeep Singh, Mr.Vivek
Nagar, Advs.
Mr.Sunil Kumar Agarwal, Sr. St.
counsel with Mr.Tushar Gupta, Jr.SC,
Mr.Samarth Chaudhari, Advs.
82
+ W.P.(C) 2570/2022 & CM APPL.7345/2022
EVOLVE BRANDS PRIVATE LIMITED ..... Petitioner
Through Mr.Piyush Kaushik, Adv.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 &
ANR. ..... Respondents
Through Mr.Kunal Sharma, Sr. Standing
Counsel with Ms.Zehra Khan, Jr.
Standing Counsel & Mr.Shubhendu
Bhattacharyya, Adv.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
83
+ W.P.(C) 2588/2022 & CM APPL.7378/2022
AJAY JAIN (HUF) ..... Petitioner
Through Mr.Nishit Gandhi & Ms.Akshita
Bhandari, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent
Through Mr.Ajit Sharma, Sr. Standing
Counsel.
84
+ W.P.(C) 2669/2022 & CM No.7649/2022
T S AND SONS HUF ..... Petitioner
Through Mr.Gaurav Jain, Ms.Akshita Goyal,
Mr.Shubham Gupta, Advs
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.
85
+ W.P.(C) 2698/2022 & CM No.7707/2022
ABHINAV JINDAL HUF ..... Petitioner
Through Kapil Goel and Sandeep Goel Adv
versus
INCOME TAX OFFICER WARD 54 (1) DELHI AND ORS.
..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC
86
+ W.P.(C) 2705/2022 & CM APPL.7720/2022
M/S PERFECT POLYCHEM PRIVATE LIMITED ..... Petitioner
Through Mr. Arzoo Raj and Mr. Ankur Das,
Advs.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
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.
87
+ W.P.(C) 2764/2022 & CM APPL.7927/2022
MS. MANJU KUMARI PREMSAGAR PRASAD ..... Petitioner
Through Mr. Arzoo Raj and Mr. Ankur Das,
Advs.
versus
OFFICE OF THE INCOME TAX OFFICER ..... Respondent
Through Ms.Vibhooti Malhotra, Sr. Standing
Counsel with Mr.Shailendra Singh, Jr.
Standing Counsel & Mr.Udit Sharma,
Adv.
89
+ W.P.(C) 2835/2022 & CM APPL.8162/2022
ANKIT JAIN ..... Petitioner
Through Mr.Anuj Aggarwal, Mr.Vikrant
Chawla, Ms.Ayushi Bansal &
Mr.Sanyam Suri, Advs.
versus
PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
..... Respondents
Through Mr.Ajit Sharma, Sr. Standing
Counsel.
Ms.Archana Gaur, Advocate for UOI
Through Ms.Mansi Gupta, Advocate
(proxy).
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
90
+ W.P.(C) 2853/2022 & CM APPL.8220/2022
SANJU AGARWAL ..... Petitioner
Through Mr.P.Roychaudhuri, Adv.
versus
ITO, WARD 54 (1), DELHI & ANR. ..... Respondents
Through Mr.Sanjay Kumar, Sr.SC, Ms.Easha
Kadian, Jr.SC
91
+ W.P.(C) 2861/2022 & CM APPL.8267/2022
P.K. MARKETING COMPANY ..... Petitioner
Through Ms. Manisha Agrawal Narain, CGSC
with Mr., Aditya Singh Deshwarl,
Mr.Anuj Aggarwal, Mr.Vikrant
Chawla, Ms.Ayushi Bansal &
Mr.Sanyam Suri, 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.
Mr.Shailendra Singh, Advocate.
Ms.Manisha Agrawal Narain, CGSC
with Mr. Aditya Singh Deshwal,
Advocate for respondent No.2.
92
+ W.P.(C) 2956/2022 & CM APPL.8579/2022
SAGARI LEATHERS PVT. LTD. ..... Petitioner
Through Mr. Anjit Kumar, Sr. Advocate with
Mr.Sandeep Chilana, Ms.Yashodhara
Burmon Roy & Ms.Shambhavi Singh,
Advs.
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
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.
95
+ W.P.(C) 3038/2022 & CM APPL.8822/2022
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.
96
+ W.P.(C) 3070/2022 & CM APPL.8881/2022
CONCEPT INFRADEVELOPERS PVT LTD ..... Petitioner
Through Mr.Rajeev Sharma & Mr.Aditya
Sharma, 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.
97
+ W.P.(C) 3074/2022 & CM APPL.8887/2022
ABHISHEK AGGARWAL ..... Petitioner
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Through Mr.P Roychaudhuri, Adv.
versus
ITO WARD 54 (1), DELHI & ANR. ..... Respondents
Through Mr.Sanjay Kumar, Sr. Standing
Counsel with Ms.Easha Kadiyan, Jr.
Standing Counsel.
98
+ W.P.(C) 3080/2022 & CM APPL.8923/2022
DEEPAK AGGARWAL ..... Petitioner
Through Mr. P Roychaudhuri, Adv.
versus
ITO WARD 54(1), DELHI & ANR. ..... Respondents
Through Mr.Kunal Sharma, Sr. Standing
Counsel with Ms.Zehra Khan, Jr.
Standing Counsel & Mr.Shubhendu
Bhattacharyya, Adv.
99
+ W.P.(C) 3081/2022 & CM APPL.8927/2022
DEEPAK AGGARWAL ..... Petitioner
Through Mr.P Roychaudhuri, Adv.
versus
ITO WARD 54 1, DELHI & ANR. ..... Respondents
Through Mr.Kunal Sharma, Sr. Standing
Counsel with Ms.Zehra Khan, Jr.
Standing Counsel & Mr.Shubhendu
Bhattacharyya, Adv.
100
+ W.P.(C) 3290/2022 & CM APPL.9559/2022
RAJEEV KUMAR AGGARWAL ..... Petitioner
Through Mr.Sourav Vig & Mr.Tushar Gupta,
Advs.
versus
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
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.
101
+ W.P.(C) 3291/2022 & CM APPL.9561/2022
ALOK KUMAR AGGARWAL ..... Petitioner
Through Mr.Sourav Vig & Mr.Tushar Gupta,
Advs.
versus
INCOME TAX OFFICER CIRCLE 58 (1) & ORS. ..... Respondents
Through Ms.Vibhooti Malhotra, Sr. Standing
Counsel with Mr.Shailender Singh, Jr.
Standing Counsel & Mr.Udit Sharma,
Adv.
Mr.Awadhesh Kumar Singh, Adv. for
R-2 & R-3.
106
+ 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.
107
+ W.P.(C) 3503/2022 & CM APPL. 10328/2022
BHOLENATH FOODS LIMITED ......Petitioner
Through Mr Rishabh Jain, Adv.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
versus
DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(2)
NEW DELHI ......Respondent
Through Mr. Kunal Sharma, Sr Standing
counsel with Mr Zehra Khan and Mr
Shubhendu Bhattacharyya, Advs.
108
+ W.P.(C) 3525/2022
UMESH KUMAR GUPTA AS LEGAL HEIR OF DECEASED
SAROJ BALA GUPTA ......Petitioner
Through Mr Digvijay Rai, Adv. for Mr Sushil
Tekriwal, Adv.
Versus
INCOME TAX OFFICER ......Respondent
Through Mr Ajit Sharma, Sr Standing Counsel.
109
+ W.P.(C) 3573/2022 & CM APPL.10551/2022
ARUN KUMAR SODHANI ..... Petitioner
Through Dr. Rakesh Gupta, Advocate with
Mr. Somil and Mr. Anshul Mittal,
Advocates.
versus
INCOME TAX OFFICER WARD 52(1) DELHI & ANR.
..... Respondents
Through Mr. Kunal Sharma, Advocate with
Mr. Zehra Khan and Mr. Shubhendu
Bhattacharyya, Advocates.
110
+ W.P.(C) 3588/2022 & CM APPL.10571/2022
KVS TRADERS ..... Petitioner
Through Mr. Venketesh Chaurasia, Advocate
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
with Ms. Rano Jain, Advocate.
versus
ACIT, CIR 49(1), DELHI & ANR. ..... Respondents
Through Ms.Vibhooti Malhotra, Advocate
with Mr. Shailendra Singh and Mr.
Udit Sharma, Advocates.
111
+ 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.
112
+ W.P.(C) 3628/2022 & CM APPL. 10749/2022
SANDEEP JAIN ..... Petitioner
Through Mr. Arnav Kumar, Mr. Rajat Mittal
and Mr. Suprateek Neogi, 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.
113
+ W.P.(C) 3630/2022 & CM APPLs. 10759/2022
SANDEEP JAIN ..... Petitioner
Through Mr. Arnav Kumar, Mr. Rajat Mittal
and Mr. Suprateek Neogi, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
TAX CIRCLE 22 2 DELHI & ANR. ..... Respondents
Through Mr. Sunil Kumar Agarwal, Sr. SC
with Mr. Tushar Gupta, Jr.SC,
Mr.Samarth Chaudhari, Advs.
114
+ 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.
115
+ W.P.(C) 3699/2022 & CM APPL.10974/2022
RAKESH KUMAR AGGARWAL ..... Petitioner
Through P. Roychaudhuri, Advocate
versus
ACIT, CIRCLE - 59(1), DELHI & ANR. ..... Respondents
Through Mr. Ajit Sharma, Sr. SC.
116
+ 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, Advocate
Mr. Himanshu Pathak, Sr. Panel
Counsel for R-2.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
117
+ 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.
118
+ 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.
119
+ 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.
120
+ W.P.(C) 3804/2022 & CM APPL.11281/2022
SHANTI LAL PORWAL ..... Petitioner
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
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.
121
+ 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.
122
+ W.P.(C) 3817/2022 & CM APPL.11311/2022
INDRA 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.
123
+ W.P.(C) 3831/2022 & CM APPL.11371/2022
DAVINDER BAJAJ ..... Petitioner
Through Mr. Ved Kumar Jain and Mr. Richa
Mishra, Advs.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
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.
124
+ 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,
Jr. Standing Counsel
Mr. Udit Sharma, Advocate for
Income Tax.
125
+ 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
Through Mr. Ruchir Bhatia, Sr. SC with
Ms.Mansie Jain, Adv for Revenue.
126
+ W.P.(C) 3951/2022 with CM APPL. 11773/2022
UMA GOEL ..... Petitioner
Through Mr. T.M. Shivkumar, Adv.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
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.
127
+ 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
128
+ W.P.(C) 4174/2022
MEGHA JAIN ..... Petitioner
Through Mr. Dinesh Mohan Sinha, Advocate.
versus
INCOME TAX OFFICER & ANR. ..... Respondents
Through Mr. Ajit Sharma, Advocate.
129
+ 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
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Ms.Adeeba Mujahid, Jr. SC.
Ms. Archana Gaur, Adv. for UOI.
130
+ W.P.(C) 4187/2022 & CM APPL. 12540/2022
SHANKER LAL SINGHANIA ..... Petitioner
Through Mr. Kapil Goel and Mr. Sandeep
Goel, Advocates.
versus
ASSISTANT COMMISSIONER OF
INCOME TAX CIRCLE 59 (1) DELHI AND ORS ..... Respondents
Through Mr. Ajit Sharma, Advocate
131
+ W.P.(C) 4266/2022
N M INDUSTRIES LIMITED ..... Petitioner
Through Mr. Salil Kapoor, Mr. C. S. Anand,
Mr.Sanat Kapoor and Ms.Ananya
Kapoor, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 5, DELHI & ANR. ..... Respondents
Through Mr. Ruchir Bhatia, Advocate.
132
+ W.P.(C) 4268/2022 & CM APPLs. 12686-12687/2022
N M INDUSTIES LIMITED ..... Petitioner
Through Mr. Salil Kapoor, Advocate with
Ms. Ananya Kapoor, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 5, DELHI & ANR. ..... Respondents
Through Mr. Ruchir Bhatia, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
133
+ 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, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22-2,
DELHI & ORS. ..... Respondents
Through Mr. Puneet Rai, Advocate for
Revenue.
Mr. Rajkumar Yadav with
Mr. Animesh Kumar, Advs. for UOI.
134
+ W.P.(C) 4408/2022 & CM APPLs.13142-43/2022
BRIJ BHUSHAN GUPTA ...... Petitioner
Through Mr. Salil Kapoor, Mr. C. S. Anand,
Mr.Sanat Kapoor and Ms.Ananya
Kapoor, 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.
135
+ W.P.(C) 4459/2022 & CM APPLs.13299-13300/2022
BRIJ BHUSHAN GUPTA ..... Petitioner
Through Mr. Salil Kapoor, Mr. C. S. Anand,
Mr.Sanat Kapoor and Ms.Ananya
Kapoor, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1,
DELHI & ANR. ..... Respondents
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
Through Ms. Vibhooti Malhotra, Sr. Standing
Counsel with Mr. Shailendera Singh
and Mr. Udit Sharma, Advs.
136
+ 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.
137
+ W.P.(C) 4511/2022 & CM APPLs.13496-97/2022
CLUSTER OVERSEAS PRIVATE LIMIITED ..... Petitioner
Through Mr.Mudit Bansal, Mr. Ramesh Kumar
Jain, Mr. Amresh Singh, Advocates.
versus
INCOME TAX OFFICER WARD 6(1) DELHI ..... Respondent
Through Mr. Sanjay Kumar with
Ms. Easha Kadian, Advocates.
138
+ W.P.(C) 4260/2022 & CM APPL. 12668/2022
VEEKAY GENERAL INDUSTRIES ..... Petitioner
Through Mr. Piyush Kaushik, Advocate.
Versus
PRINCIPAL COMMISSIONER OF INCOME TAX -20, NEW
DELHI & ANR. ..... Respondents
Through Mr. Abhishek Maratha, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
139
+ W.P.(C) 4692/2022 & C.M.Nos.14047-14048/2022
LOTUS HERBALS PVT LTD ..... Petitioner
Through Mr.Rohit Jain with Mr.Aniket
D.Agrawal, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through Mr.Zoheb Hossain, senior standing
counsel with Mr.Parth Senwal,
Advocate.
140
+ W.P.(C) 4695/2022, CM APPL. 14053/2022, CM APPL.
14063/2022
BRIJ BHUSHAN GUPTA ..... Petitioner
Through Mr. Sanat Kapoor, Advocate.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1,
DELHI & ANR. ..... Respondents
Through Ms. Vibhooti Malhotra, Advocate.
141
+ W.P.(C) 4697/2022, CM APPL. 14061/2022
MOHIT BAJAJ ..... Petitioner
Through Mr. Abhinav Goyal, Advocate.
versus
UNION OF INDIA AND ORS ..... Respondents
Through Mr. Mohit Sharma, Sr. Panel counsel
with Mohd. Fuzail Khan and
Mr.Ashutosh Srivastava, Advocates
for UOI
Mr. Abhishek Maratha, Advocate.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
142
+ 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 and
Mr. Harsh Mishra, Advocates.
versus
UNION OF INDIA & ORS. ..... Respondents
Through Mr. Ajit Sharma, Advocate.
143
+ W.P.(C) 4567/2022 & C.M.Nos.13706-13707/2022
BHUSHAN LAL PANDITA ..... Petitioner
Through Mr.Gaurav Jain, Advocate.
versus
INCOME TAX OFFICER WARD 67(1) NEW DELHI
..... Respondent
Through Mr.Sunil Kumar Agarwal, standing
counsel
144
+ 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, Mr. Ramesh Kumar
Jain, Mr. Amresh Singh, Advocates
versus
THE DCIT CIRCLE EXEMPT 1 (1) DELHI ..... Respondent
Through Mr.Abhishek Maratha, standing
counsel.
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
12:06:43
(93 of 2022 list)
+ W.P.(C) 7900/2021 & CM APPL.24560/2022
REKHA GUPTA ..... Petitioner
Through: Mr.S.K.Mukhi, Advocate
versus
THE INCOME TAX OFFICER & ORS. ..... Respondents
Through
CORAM
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
ORDER
% 24.03.2022 By way of the present batch of petitions, this Court has been called upon to decide the validity of E-notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The Petitioners have classified the matters in the following categories:
1. Category A: is in respect of writ petitions where Notice is dated 31st March, 2021 or before but digitally signed on or after 1st April, 2021, however sent and received on or after 1st April, 2021.
2. Category B: is in respect of writ petitions where Notice is dated 31st March, 2021 or before, digitally not signed, however sent and received on or after 1st April, 2021.
3. Category C: is in respect of writ petitions where Notice is dated 31st March, 2021 or before, digitally signed on or before 31st March, 2021, however sent and received on or after 1st April, 2021.Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:26.03.2022 12:06:43
4. Category D: is in respect of writ petitions where Notice is dated 31st March, 2021 or before, digitally signed on or before 31st March, 2021, no service either by e-mail or by post or any other mode and assessee came to know later on through Portal or receipt of subsequent notice under Section 142(1).
5. Category E: is in respect of writ petitions where Notice is dated 31st March, 2021 or before, manually signed, no service by e-mail but dispatched through speed post on or after 1st April, 2021.
It is pertinent to mention that the Allahabad High Court in Daujee Abhushan Bhandar Pvt. Ltd. vs. Union of India and 2 Others, Writ Tax No.78/2022 has held as under:-
" xxx xxx xxx
29. ...........Section 13(1) of the Act, 2000 provides that unless otherwise agreed, the dispatch of an electronic record occurs when it enters into computer resources outside the control of the originator. Thus, the point of time when a digitally signed notice in the form of electronic record is entered in computer resources outside the control of the originator i.e. the assessing authority that shall the date and time of issuance of notice under section 148 read with Section 149 of the Act, 1961.
30. In view of the discussion made above, we hold that mere digitally signing the notice is not the issuance of notice. Since the impugned notice under Section 148 of the Act, 1961 was issued to the petitioner on 06.04.2021 though e-mail, therefore, we hold that the impugned notice under section 148 of the Act, 1961 is time barred. Consequently, the impugned notice is quashed. ..........."
Keeping in view the aforesaid judgment, this Court is of the view that the present batch of matters requires detailed examination.
Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:26.03.2022 12:06:43As the deadline for passing the assessment order in most of the cases is 31st March, 2022, this Court is of the view that it would not be possible to pass a judgment prior thereto. Accordingly, proceedings pursuant to the impugned reassessment notices are stayed till further orders.
List on 11th April, 2022.
MANMOHAN, J DINESH KUMAR SHARMA, J MARCH 24, 2022 Pallavi Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:26.03.2022 12:06:43