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Delhi High Court - Orders

Suman Jeet Agarwal vs Income Tax Officer, Ward 61(1), & Ors on 11 April, 2022

Author: Manmohan

Bench: Manmohan, Dinesh Kumar Sharma

                              $~1 to 198 (except 13, 103, 111, 120 & 121, 127, 137, 150, 154, 162, 182,
                              196) & 262 (148 matters)

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

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

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

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


                              3
                              +     W.P.(C) 271/2022 & CM APPL.793/2022

                                    SHANKAR GROWTH FUND PVT LTD              ..... Petitioner
                                                Through Ms. Rano Jain & Mr. Venketesh
                                                        Chaurasia, Advocates
                                                versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                              Page 1 of 61
16:47:29
                                   ACIT, CIRCLE 22(2), DELHI AND ORS           ..... Respondents
                                                 Through    Mr.Ruchir Bhatia, Sr. SC with
                                                            Ms.Mansie Jain, Adv for Revenue.

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

                                  DCIT CIRCLE 13(1) DELHI AND ANR.          ..... Respondents
                                                 Through   Mr.Ajit  Sharma,       Sr.SC   with
                                                           Ms.Himangi Kapoor, Adv.

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

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

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

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




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                        Page 2 of 61
16:47:29
                               7
                              +   W.P.(C) 496/2022, CM APPL.1458/2022 & CM APPL.13601/2022
                                  ASHISH PODDAR                                ..... Petitioner
                                                   Through  Mr. Samyak Jain, Adv.

                                                   versus

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

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

                                  INCOME TAX OFFICER, WARD 22-3, DELHI & ORS.
                                                                            ..... Respondents
                                               Through  Mr.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
                              9
                              +   W.P.(C) 576/2022 & CM APPL.1636/2022
                                  MUKESH KUMAR JAIN                             ..... Petitioner
                                                   Through Mr. Purav Middha, Adv.

                                                   versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 3 of 61
16:47:29
                                    PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
                                                Through   Mr.Abhishek Maratha, Sr. SC &
                                                          Mr.Pratyaksh Gupta, Jr. SC
                              10
                              +    W.P.(C) 592/2022 & CM APPL.1678/2022
                                   SATISH SINGHAL                                ..... Petitioner
                                                    Through Ms. Rano Jain & Mr. Venketesh
                                                            Chaurasia, Advocates
                                                    versus
                                   ACIT, CIR 22(2), DELHI & ANR.               ..... Respondents
                                                    Through  Mr.Sunil Agarwal, Sr. St. counsel
                                                             with Mr.Tushar Gupta, Jr.SC,
                                                             Mr.Samarth Chaudhari, Advs. for
                                                             Revenue.
                              11
                              +    W.P.(C) 758/2022 & CM APPL.2160/2022
                                   SANTOSH INFRATECH PRIVATE LIMITED          ..... Petitioner
                                                    Through Mr. Ved Jain and Ms. Richa Mishra,
                                                            Advs.
                                                    versus

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

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

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


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 4 of 61
16:47:29
                               14
                              +    W.P.(C) 795/2022 & CM APPL.2232/2022
                                   RAJ KUMAR GOEL                              ..... Petitioner
                                                    Through Mr. Kapil Goel with Mr. Sandeep
                                                            Goel, Advocates.
                                                    versus
                                   ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1)
                                   & ORS                                 ..... Respondents
                                                Through Mr.Puneet Rai, Sr. SC with
                                                        Ms.Adeeba Mujahid, Jr. SC with
                                                        Mr. Karan Pandey, Advocate.

                              15
                              +    W.P.(C) 856/2022 & CM No.2413/2022
                                   ANAND GOEL                                    ..... Petitioner
                                                    Through  Mr. Kapil Goel with Mr. Sandeep
                                                             Goel, Advocates.
                                                    versus
                                   ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43( 1)
                                   DELHI AND ORS. & ANR.                   ..... Respondents
                                                Through  Mr.Puneet Rai, Sr. SC with
                                                         Ms.Adeeba Mujahid, Jr. SC with
                                                         Mr. Karan Pandey, Advocate.

                              16
                              +    W.P.(C) 900/2022 & CM No.2551/2022
                                   DEEPAK GOEL                                  ..... Petitioner
                                                    Through  Mr. Kapil Goel with Mr. Sandeep
                                                             Goel, Advocates.
                                                    versus

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




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 5 of 61
16:47:29
                               17
                              +    W.P.(C) 1057/2022 & CM APPL.3029/2022
                                   ONE POINT REALTY PRIVATE LIMITED               ..... Petitioner
                                                   Through  Mr. Ved Jain and Ms. Richa Mishra,
                                                            Advs.
                                                   versus
                                   INCOME TAX OFFICER, WARD 19-1, DELHI & ORS.
                                                                              ..... Respondents
                                                   Through  Mr.Puneet Rai, Sr. SC with
                                                            Ms.Adeeba Mujahid, Jr. SC with
                                                            Mr. Karan Pandey, Advocate.
                                                            Mr.Kamal Kant Jha, SPC for UOI
                                                            with Mr. Animesh Mani Tripathi,
                                                            Advocate.
                              18
                              +    W.P.(C) 1094/2022 & CM APPL.3117/2022
                                   MARK GULATI                                 ..... Petitioner
                                                   Through  Mr. Nagesh Behl with Mr. Ambrish
                                                            Dhawan, Advocates.
                                                   versus
                                   ITO WARD 52(1) DELHI & ANR.               ..... Respondents
                                                  Through  Mr.Kunal Sharma, Sr. SC with
                                                           Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                           Nargotra, Adv.
                              19
                              +    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. S.K.
                                                            Gambhir and Mr. Sumit Lalchandani
                                                            Advs.
                                                   versus
                                   ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
                                   DELHI & ANR.                          ..... Respondents
                                                Through Mr.Sunil Agarwal, Sr. St. counsel
                                                        with Mr.Tushar Gupta, Jr.SC,
                                                        Mr.Samarth Chaudhari, Advs.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 6 of 61
16:47:29
                               20
                              +    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.

                              21
                              +    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.

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 7 of 61
16:47:29
                               23
                              +    W.P.(C) 1650/2022 & CM APPL.4777/2022
                                   M/S PERFECT POLYCHEM PRIVATE LIMITED           ..... Petitioner
                                                   Through  Mr. Arzoo Raj, Adv.
                                                   versus
                                   OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                                  Through Mr. Sunil Kumar Agarwal, Sr.
                                                          Standing Counsel.

                              24
                              +    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.
                              25
                              +    W.P.(C) 1759/2022

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

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




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                        Page 8 of 61
16:47:29
                               26
                              +    W.P.(C) 1761/2022 & CM APPL.5073/2022
                                   BTM EXPORTS LIMITED                            ..... Petitioner
                                                   Through  Ms.Ananya Kapoor and Mr.Tarun
                                                            Chanana, Advs.
                                                   versus
                                   INCOME TAX OFFICER, CIRCLE 4(2) DELHI AND ANR
                                                                                ..... Respondents
                                                   Through  Mr.Kunal Sharma, Sr. SC with
                                                            Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                            Nargotra, Adv.

                              27
                              +    W.P.(C) 1886/2022 & CM APPL.5445/2022
                                   BTM EXPORTS LIMITED                       ..... Petitioner
                                                   Through  Ms.Ananya Kapoor and Mr.Tarun
                                                            Chanana, Advs.
                                                   versus

                                   INCOME TAX OFFICER, CIRCLE 4(2) DELHI AND ANR
                                                                            ..... Respondents
                                                Through   Mr.Kunal Sharma, Sr. SC with
                                                          Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                          Nargotra, Adv.
                              28
                              +    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.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 9 of 61
16:47:29
                               29
                              +    W.P.(C) 2006/2022 & CM APPL.5758/2022, CM APPL.
                                   13914/2022
                                   PRATYUSH HANDA                          ..... Petitioner
                                                  Through Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                          & Mr.Anshul Mittal, Advocates.
                                                  versus

                                   INCOME TAX OFFICER WARD 54(1), DELHI & ANR.
                                                                        ..... Respondents
                                                Through  Mr.Zoheb Hossain, Sr. Standing
                                                         Counsel with Mr.Vipul Agarwal &
                                                         Mr.Parth Semwal, Jr. Standing
                                                         Counsels.
                              30
                              +    W.P.(C) 2007/2022
                                   AJAY GUPTA                                       ..... Petitioner
                                                   Through   Mr. Sushil K Tekriwal and Dr.Mamta
                                                             Tekriwal, Advs.
                                                   versus
                                   INCOME TAX OFFICER                            ..... Respondent
                                                Through      Mr. Ruchir Bhatia, Sr. SC with
                                                             Ms.Mansie Jain, Adv for Revenue.

                              31
                              +    W.P.(C) 2012/2022
                                   NIRAJ AGARWAL                                   ..... Petitioner
                                               Through       Mr. Sushil K Tekriwal and Dr.Mamta
                                                             Tekriwal, Advs.

                                                versus
                                   INCOME TAX OFFICER                           ..... Respondent
                                                Through      Mr. Zoheb Hossain, Sr. Standing
                                                             Counsel with Mr. Vipul Agarwal &
                                                             Mr. Parth Semwal, Jr. Standing
                                                             Counsels.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 10 of 61
16:47:29
                               32
                              +    W.P.(C) 2016/2022 & CM APPL.5765/2022
                                   MEENA CHAWLA                                     ..... Petitioner
                                              Through        Mr.Deepak Singh Thakur, Mr.Ankit
                                                             Kashyap & Mr.Shubham Bhardwaj
                                                             and Mr. Navjot Singh, Advs.
                                                   versus
                                   INCOME TAX OFFICER WARD 61(1), DELHI & ANR.
                                                                           ..... Respondents
                                                Through  Mr.Kunal Sharma, Sr. SC with
                                                         Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                         Nargotra, Adv.

                              33
                              +    W.P.(C) 2087/2022 & CM APPL.5992/2022
                                   JASWANT RAI GROVER                         ..... Petitioner
                                                   Through  Mr. Paras Chaudhry & Mr.Dhananjay
                                                            Grover, Advs.
                                                   versus
                                   ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                            ..... Respondents
                                                Through Mr.Ruchir Bhatia, Sr. SC with
                                                        Ms.Mansie Jain, Adv for Revenue.

                              34
                              +    W.P.(C) 2137/2022 & CM APPL.6149/2022, CM APPL.
                                   13913/2022
                                   PRATYUSH HANDA                           ..... Petitioner
                                                  Through Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                          & Mr.Anshul Mittal, Advocates.
                                                  versus
                                   INCOME TAX OFFICER WARD 54(1) DELHI & ANR.
                                                                            ..... Respondents
                                                Through  Mr. Zoheb Hossain, Sr. Standing
                                                         counsel with Mr. Vipul Agrawal and
                                                         Mr. Parth Senwal, Advocates.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 11 of 61
16:47:29
                               35
                              +    W.P.(C) 2238/2022 & CM APPL.6435/2022
                                   ASHOK KUMAR SHARMA HUF                       ..... Petitioner
                                                   Through  Ms.Mitika Choudhary, Adv.
                                                   versus
                                   INCOME TAX OFFICER WARD 59(2) & ORS. ..... Respondents
                                                   Through  Ms. Vibhooti Malhotra, Sr. Standing
                                                            Counsel with Mr.Shailendra Singh,
                                                            Mr.Udit     Sharma,     Advs.       for
                                                            respondent No.1.
                                                            Mr. Avnish Singh, SCGC for R-
                                                            2/UOI.
                              36
                              +    W.P.(C) 2241/2022 & CM APPL.6440/2022
                                   SHIVA ASPHALTIC PRODUCTS PRIVATE LIMITED
                                                                                ..... Petitioner
                                                   Through  Ms.Mitika Choudhary, Adv.
                                                   versus
                                   INCOME TAX OFFICER WARD 23(1) & ORS.        ..... Respondents
                                                   Through  Mr.Sunil Kumar Agarwal, Sr.
                                                            Standing Counsel for Revenue with
                                                            Mr.Tushar Gupta, Jr. Standing
                                                            Counsel & Mr.Samarth Chaudhari,
                                                            Adv.
                                                            Mr. Vikrant N. Goyal, Advocate for
                                                            UOI.
                              37
                              +    W.P.(C) 2265/2022 & CM APPL.6519/2022
                                   URBAN PUNJAB                                  ..... Petitioner
                                                   Through  Ms.Mitika Choudhary, Adv.
                                                    versus
                                   ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                   CIRCLE-17 & ORS.                          ..... Respondents
                                                 Through Mr.Kunal Sharma, Sr. SC with
                                                         Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                         Nargotra, Adv.
                                                         Mr.Nawal Kishore Jha Adv SPC with
                                                         Ms.Kalpana Jha, Adv. for R-2.

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 12 of 61
16:47:29
                               38
                              +    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.

                              39
                              +    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. SC with
                                                        Ms.Mansie Jain, Adv for Revenue.
                                                        Mr. Prakash Kumar, Central Govt.
                                                        Senior Counsel for R-2.
                              40
                              +    W.P.(C) 2339/2022
                                   SWIFT REALTECH PRIVATE LIMITED              ..... Petitioner
                                                   Through Mr.Ajay Wadhwa, Ms. Snehil Jha &
                                                           Ms. Maulshree Aggarwal, Advs.
                                                   versus
                                   INCOME TAX OFFICER WARD 22(3) DELHI & ANR.
                                                                              ..... Respondents
                                                   Through Mr.Puneet Rai, Sr. SC with
                                                           Ms.Adeeba Mujahid, Jr. SC with
                                                           Mr. Karan Pandey, Advocate.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 13 of 61
16:47:29
                               41
                              +    W.P.(C) 2357/2022 & CM APPL.6789/2022
                                   PUNEET GHAI                                   ..... Petitioner
                                                   Through  Mr. Salil Kapoor, Ms. Ananya
                                                            Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                            Gambhir and Mr. Sumit Lalchandani
                                                            Advs.
                                                   versus
                                   INCOME TAX OFFICER, WARD 59-3, DELHI & ANR.
                                                                               ..... Respondents
                                                   Through  Ms.Vibhooti Malhotra, Sr. Standing
                                                            Counsel with Mr.Shailendra Singh, Jr.
                                                            Standing Counsel & Mr.Udit Sharma,
                                                            Adv.
                              42
                              +    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 for
                                                        respondent No.1.
                                                        Ms. Archana Gaur, Advocate for
                                                        UOI.

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


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                        Page 14 of 61
16:47:29
                               44
                              +    W.P.(C) 2442/2022 & CM APPL.7049/2022
                                   M/S SAGAR POLYCHEM PRIVATE LIMITED                   ..... Petitioner
                                                   Through  Mr. Arzoo Raj, Adv.
                                                   versus
                                   OFFICE OF THE INCOME TAX OFFICER          ..... Respondent
                                                  Through Mr.Ruchir Bhatia, Sr. Standing
                                                          Counsel with Ms.Mansie Jain, Adv.
                              45
                              +    W.P.(C) 2452/2022 & CM APPL.7066/2022
                                   MR. VIJAY KUMAR GOEL                         ..... Petitioner
                                                   Through  Mr. Arzoo Raj, Adv.

                                                     versus
                                   OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                                  Through Mr.Abhishek Maratha, Sr. Standing
                                                          Counsel.
                              46
                              +    W.P.(C) 2516/2022 & CM APPL.7200/2022
                                   GAGAN CHADHA                                       ..... Petitioner
                                                   Through  Mr. Nitin Gulati, Adv.
                                                   versus
                                   INCOME TAX OFFICER WARD 54(1) DELHI & ANR.
                                                                                ..... Respondents
                                                   Through  Mr.Zoheb Hossain, Sr. Standing
                                                            Counsel with Mr.Vipul Agarwal &
                                                            Mr.Parth Senwal, Jr. Standing
                                                            Counsel.
                              47
                              +    W.P.(C) 2523/2022
                                   SECOM SERVICES INDIA PVT. LTD.                ..... Petitioner
                                                   Through Mr.Akshat Gupta, Adv.
                                                   versus
                                   UNION OF INDIA & ORS.                           ..... Respondents
                                                 Through         Mr.Virender Pratap Singh Charak,
                                                                 and Ms.Shubhra Parashar, Advs. for
                                                                 UOI.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 15 of 61
16:47:29
                                                                 Mr.Sunil Kumar Agarwal, Sr. St.
                                                                counsel with Mr.Tushar Gupta, Jr.SC,
                                                                Mr.Samarth Chaudhari, Advs.
                              48
                              +    W.P.(C) 2570/2022 & CM APPL.7345/2022
                                   EVOLVE BRANDS PRIVATE LIMITED                 ..... Petitioner
                                                   Through  Mr.Piyush Kaushik, Adv.
                                                    versus

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

                              49
                              +    W.P.(C) 2588/2022 & CM APPL.7378/2022
                                   AJAY JAIN (HUF)                                 ..... Petitioner
                                                   Through  Mr.Nishit Gandhi, Adv.
                                                   versus

                                   ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent
                                                Through Ms. Vibhooti Malhotra, Sr. Standing
                                                        Counsel     for   Revenue      with
                                                        Mr.Shailendra Singh, Jr Standing
                                                        Counsel & Mr.Udit Sharma, Adv.
                              50
                              +    W.P.(C) 2669/2022 & CM No.7649/2022
                                   T S AND SONS HUF                             ..... Petitioner
                                                   Through   Mr. P. Roychaudhuri with Mr. Gagan
                                                             Gupta, Advocates.
                                                   versus

                                   ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1),
                                   DELHI                                  ..... Respondent
                                                Through Mr.Sunil Kumar Agarwal, Sr. St.
                                                        counsel with Mr.Tushar Gupta, Jr.SC,
                                                        Mr.Samarth Chaudhari, Advs.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 16 of 61
16:47:29
                               51
                              +    W.P.(C) 2698/2022 & CM No.7707/2022
                                   ABHINAV JINDAL HUF                           ..... Petitioner
                                                   Through   Mr. Kapil Goel with Mr. Sandeep
                                                             Goel, Advocates.

                                                    versus
                                   INCOME TAX OFFICER WARD 54 (1) DELHI AND ORS.
                                                                            ..... Respondents
                                                Through  Mr.Puneet Rai, Sr. SC with
                                                         Ms.Adeeba Mujahid, Jr. SC with
                                                         Mr. Karan Pandey, Advocate.
                              52
                              +    W.P.(C) 2705/2022 & CM APPL.7720/2022
                                   M/S PERFECT POLYCHEM PRIVATE LIMITED ..... Petitioner
                                                   Through  Mr. Arzoo Raj, Adv.

                                                    versus

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

                              53
                              +    W.P.(C) 2764/2022 & CM APPL.7927/2022
                                   MS. MANJU KUMARI PREMSAGAR PRASAD ..... Petitioner
                                                Through Mr. Arzoo Raj, Adv.

                                                    versus

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 17 of 61
16:47:29
                               54
                              +    W.P.(C) 2835/2022 & CM APPL.8162/2022
                                   ANKIT JAIN                                    ..... Petitioner
                                                   Through  Mr.Anuj    Aggarwal,       Mr.Vikrant
                                                            Chawla, Ms.Ayushi Bansal &
                                                            Mr.Sanyam Suri, Ms. Aishwarya
                                                            Sharma, Advs.
                                                   versus
                                   PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                           ..... Respondents
                                                 Through Mr.Ajit Sharma, Sr. Standing
                                                         Counsel.
                                                         Ms.Archana Gaur, Advocate for UOI

                              55
                              +    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

                              56
                              +    W.P.(C) 2861/2022 & CM APPL.8267/2022
                                   P.K. MARKETING COMPANY                       ..... Petitioner
                                                   Through  Mr.Anuj    Aggarwal,      Mr.Vikrant
                                                            Chawla, Ms.Ayushi Bansal &
                                                            Mr.Sanyam Suri, Ms. Aishwarya
                                                            Sharma, Advs.
                                                   versus

                                   PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                          ..... Respondents
                                                 Through Ms.Vibhooti Malhotra, Sr.SC. with
                                                         Mr. Shaliendra Singh and Mr. Udit
                                                         Sharma, Advocates.

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 18 of 61
16:47:29
                                                                  Ms.Manisha Agrawal Narain, CGSC
                                                                 with Mr. Aditya Singh Deshwal and
                                                                 Ms.Rakshita Goyal, Advocate for
                                                                 UOI.
                              57
                              +    W.P.(C) 2956/2022 & CM APPL.8579/2022
                                   SAGARI LEATHERS PVT. LTD.                 ..... Petitioner
                                                   Through  Mr.Sandeep Chilana, Ms.Yashodhara
                                                            Burmon Roy & Ms.Shambhavi Singh,
                                                            Advs.
                                                   versus

                                   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.
                              58
                              +    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.
                              59
                              +    W.P.(C) 3070/2022 & CM APPL.8881/2022
                                   CONCEPT INFRADEVELOPERS PVT LTD                ..... Petitioner
                                                   Through  Mr.Rajeev Sharma & Mr.Aditya
                                                            Sharma with Mr. Shubham Bhardwaj,
                                                            Advs.
                                                   versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 19 of 61
16:47:29
                                    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.
                              60
                              +    W.P.(C) 3074/2022 & CM APPL.8887/2022
                                   ABHISHEK AGGARWAL                                ..... Petitioner
                                                   Through   Mr. P. Roychaudhuri with Mr. Gagan
                                                             Gupta, Advocates.
                                                   versus
                                   ITO WARD 54 (1), DELHI & ANR.                ..... Respondents
                                                   Through   Mr.Sanjay Kumar, Sr. Standing
                                                             Counsel with Ms.Easha Kadiyan, Jr.
                                                             Standing Counsel.
                              61
                              +    W.P.(C) 3080/2022 & CM APPL.8923/2022
                                   DEEPAK AGGARWAL                               ..... Petitioner
                                                   Through  Mr. P. Roychaudhuri with Mr. Gagan
                                                            Gupta, Advocates.
                                                   versus

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

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


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 20 of 61
16:47:29
                               63
                              +    W.P.(C) 3290/2022 & CM APPL.9559/2022
                                   RAJEEV KUMAR AGGARWAL                    ..... Petitioner
                                                   Through  Mr.Sourav Vig & Mr.Tushar Gupta,
                                                            Advs.
                                                   versus

                                   INCOME TAX OFFICER CIRCLE 58 (1) & ORS. ..... Respondents
                                                Through  Mr.Abhishek Maratha, Sr. Standing
                                                         Counsel with Mr.Pratyaksh Gupta, Jr.
                                                         Standing Counsel.
                                                         Mr.Awadhesh Kumar Singh, Adv. for
                                                         R-2 & R-3.
                              64
                              +    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.
                              65
                              +    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.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                       Page 21 of 61
16:47:29
                               66
                              +    W.P.(C) 3503/2022 & CM APPL. 10328/2022
                                   BHOLENATH FOODS LIMITED                        ......Petitioner
                                                   Through  Mr Rishabh Jain, Adv.

                                                versus
                                   DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(2)
                                   NEW DELHI                               ......Respondent
                                                Through   Mr. Kunal Sharma, Sr Standing
                                                          counsel with Mr Zehra Khan and Mr
                                                          Shubhendu Bhattacharyya, Advs.
                              67
                              +    W.P.(C) 3525/2022
                                   UMESH KUMAR GUPTA AS LEGAL HEIR OF DECEASED
                                   SAROJ BALA GUPTA                           ......Petitioner
                                                   Through Mr. Sushil K Tekriwal and Dr.Mamta
                                                           Tekriwal, Advs.
                                                   Versus
                                   INCOME TAX OFFICER                            ......Respondent
                                                Through        Mr Ajit Sharma, Sr Standing Counsel.

                              68
                              +    W.P.(C) 3573/2022 & CM APPL.10551/2022
                                   ARUN KUMAR SODHANI                          ..... Petitioner
                                                   Through  Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                            & Mr.Anshul Mittal, Advocates.
                                                   versus
                                   INCOME TAX OFFICER WARD 52(1) DELHI & ANR.
                                                                        ..... Respondents
                                                Through  Mr.Kunal Sharma, Sr. SC with
                                                         Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                         Nargotra, Adv.
                              69
                              +    W.P.(C) 3595/2022
                                   UMESH KUMAR GUPTA                           ..... Petitioner
                                                   Through     Mr. Sushil K. Tekriwal, Advocate
                                                               with Dr. Mamta Tekriwal, Advocate.
                                                    versus

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 22 of 61
16:47:29
                                    INCOME TAX OFFICER                       ..... Respondent
                                                Through Mr. Ajit Sharma, Advocate.

                              70
                              +    W.P.(C) 3628/2022 & CM APPL. 10749/2022
                                   SANDEEP JAIN                               ..... Petitioner
                                                   Through  Mr.Arnav Kumar, Mr. Rajat Mittal,
                                                            Mr. Suprateek Neogi and Mr. Harshil
                                                            Manchanda, Advs.
                                                   versus

                                   ASSISTANT COMMISSIONER OF INCOME
                                   TAX CIRCLE 22 (2), DELHI & ANR.           ..... Respondents
                                                  Through    Mr. Sunil Kumar Agarwal, Sr. SC
                                                             with Mr. Tushar Gupta, Jr.SC,
                                                             Mr.Samarth Chaudhari, Advs.
                              71
                              +    W.P.(C) 3630/2022 & CM APPL. 10759/2022
                                   SANDEEP JAIN                                ..... Petitioner
                                                   Through  Mr.Arnav Kumar, Mr. Rajat Mittal,
                                                            Mr. Suprateek Neogi and Mr. Harshil
                                                            Manchanda, Advs.
                                                   versus
                                   ASSISTANT COMMISSIONER OF INCOME
                                   TAX CIRCLE 22 2 DELHI & ANR.              ..... Respondents
                                                   Through  Mr. Sunil Kumar Agarwal, Sr. SC
                                                            with Mr. Tushar Gupta, Jr.SC,
                                                            Mr.Samarth Chaudhari, Advs.
                              72
                              +    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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                        Page 23 of 61
16:47:29
                               73
                              +    W.P.(C) 3699/2022 & CM APPL.10974/2022
                                   RAKESH KUMAR AGGARWAL                         ..... Petitioner
                                                   Through  Mr. P. Roychaudhuri with Mr. Gagan
                                                            Gupta, Advocates.

                                                    versus

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

                              74
                              +    W.P.(C) 3708/2022 & CM APPL.11015/2022
                                   PARAG GUPTA (SINCE DECEASED), THROUGH HIS LEGAL
                                   REPRESENTATIVES - SH. PREM CHAND GUPTA ..... Petitioner

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

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

                              75
                              +    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.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 24 of 61
16:47:29
                               76
                              +    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.

                              77
                              +    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.
                              78
                              +    W.P.(C) 3804/2022 & CM APPL.11281/2022
                                   SHANTI LAL PORWAL                              ..... Petitioner
                                                   Through  Mr. Nitin Gulati, Adv.

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


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 25 of 61
16:47:29
                                    ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
                                   DELHI & ANR.                            ..... Respondents
                                                Through Mr. Ruchir Bhatia, Sr. SC with
                                                        Ms.Mansie Jain, Adv for Revenue.
                              80
                              +    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.
                              81
                              +    W.P.(C) 3831/2022 & CM APPL.11371/2022
                                   DAVINDER BAJAJ                             ..... Petitioner
                                                   Through  Mr. Ved Kumar Jain and Mr. Richa
                                                            Mishra, Advs.
                                                   versus

                                   ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 67-1,
                                   DELHI & ORS.                            ..... Respondents
                                                Through Mr. Puneet Rai, Sr. SC with
                                                        Ms.Adeeba Mujahid, Jr. SC.
                                                        Ms. Archana Gaur, Adv. for UOI.
                              82
                              +    W.P.(C) 3876/2022 & CM APPL.11537/2022
                                   DEEPAK CHOUDHARY                                 ..... Petitioner
                                                   Through  Mr. Nitin Gulati, Advocate
                                                    versus

                                   ASSISTANT COMMISIONER OF INCOME
                                   TAX CIRCLE 60(1), DELHI & ANR.              ..... Respondents
                                                 Through    Mr. Vibhooti Malhotra, Sr. Standing
                                                            Counsel with Mr. Shailendra Singh,
                                                            Mr. Udit Sharma, Advocates.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 26 of 61
16:47:29
                               83
                              +    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.
                              84
                              +    W.P.(C) 3951/2022 with CM APPL. 11773/2022
                                   UMA GOEL                                        ..... Petitioner
                                                   Through    Mr. T.M. Shivkumar, Adv.
                                                   versus
                                   ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
                                   DELHI & ANR.                                   ..... Respondents
                                                   Through    Mr. Ruchir Bhatia, Sr. SC with
                                                              Ms.Mansie Jain, Adv for Revenue.
                              85
                              +    W.P.(C) 4020/2022 & C.M.Appl.12027/2022

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

                                   ITO, WARD-22(1) DELHI & ANR.             ..... Respondents
                                                 Through   Mr.Puneet Rai, Sr. SC with
                                                           Ms.Adeeba Mujahid, Jr. SC with
                                                           Mr. Karan Pandey, Advocate.
                              86
                              +    W.P.(C) 4045/2022
                                   ANIL KUMAR                                       ..... Petitioner
                                                   Through      Mr. Dinesh Mohan Sinha, Advocate.

                                                    versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 27 of 61
16:47:29
                                    INCOME TAX OFFICER AND ANR.             ..... Respondents
                                                Through  Mr. Ajit Sharma, Advocate

                              87
                              +    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.

                              88
                              +    W.P.(C) 4177/2022, C.M.APPLs.12521-22/2022
                                   SHYAMPREM ESTATE PRIVATE LIMITED (FORMERLY
                                   KNOWN AS SPIL FINANCIAL SERVICES PVT. LTD.)
                                                                                   ..... Petitioner
                                                   Through   Mr. Nitin Gulati, Advocate.
                                                    versus

                                   ASSISTANT COMMISSIONER OF INCOME
                                   TAX CIRCLE 22(2), DELHI & ANR.             ..... Respondents
                                                  Through   Mr.Puneet Rai, Sr. SC with
                                                            Ms.Adeeba Mujahid, Jr. SC with
                                                            Mr. Karan Pandey, Advocate.
                                                            Ms. Archana Gaur, Adv. for UOI.

                              89
                              +    W.P.(C) 4187/2022 & CM APPL. 12540/2022
                                   SHANKER LAL SINGHANIA                        ..... Petitioner
                                                   Through  Mr. Kapil Goel with Mr. Sandeep
                                                            Goel, Advocates.
                                                   versus

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 28 of 61
16:47:29
                               90
                              +    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.
                              91
                              +    W.P.(C) 4266/2022
                                   N M INDUSTRIES LIMITED                     ..... Petitioner
                                                   Through Mr. Salil Kapoor, Ms. Ananya
                                                           Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                           Gambhir and Mr. Sumit Lalchandani
                                                           Advs.
                                                   versus

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

                              92
                              +    W.P.(C) 4268/2022 & CM APPLs. 12686-12687/2022
                                   N M INDUSTIES LIMITED                        ..... Petitioner
                                                   Through  Mr. Salil Kapoor, Ms. Ananya
                                                            Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                            Gambhir and Mr. Sumit Lalchandani
                                                            Advs.
                                                   versus

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




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 29 of 61
16:47:29
                               93
                              +    W.P.(C) 4348/2022 & CM APPLs.12995-96/2022
                                   M/S PCG FINVEST LIMITED- FORMERLY KNOWN AS
                                   SUBHRA FINVEST INDIA LIMITED               ..... Petitioner
                                                   Through  Mr. Ved Jain, Ms. Richa Mishra,
                                                            Advs.
                                                    versus
                                   ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22-2,
                                   DELHI & ORS.                            ..... Respondents
                                                Through Mr.Puneet Rai, Sr. SC with
                                                        Ms.Adeeba Mujahid, Jr. SC with
                                                        Mr. Karan Pandey, Advocate.
                                                        Mr. Rajkumar Yadav, Advs. for UOI.
                              94
                              +    W.P.(C) 4408/2022 & CM APPLs.13142-43/2022
                                   BRIJ BHUSHAN GUPTA                          ...... Petitioner
                                                   Through  Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                            and Mr. Tarun Chanana, Advs.
                                                   versus

                                   ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1,
                                   DELHI & ANR.                             ..... Respondents
                                                Through Ms. Vibhooti Malhotra, Sr. Standing
                                                        Counsel with Mr. Shailendera Singh
                                                        and Mr. Udit Sharma, Advs.
                              95
                              +    W.P.(C) 4459/2022 & CM APPLs.13299-13300/2022
                                   BRIJ BHUSHAN GUPTA                             ..... Petitioner
                                                   Through  Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                            and Mr. Tarun Chanana, Advs.
                                                   versus

                                   ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1,
                                   DELHI & ANR.                            ..... Respondents
                                                Through Ms. Vibhooti Malhotra, Sr. Standing
                                                        Counsel with Mr. Shailendera Singh
                                                        and Mr. Udit Sharma, Advs.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 30 of 61
16:47:29
                               96
                              +    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.
                              97
                              +    W.P.(C) 4511/2022 & CM APPLs.13496-97/2022
                                   CLUSTER OVERSEAS PRIVATE LIMIITED             ..... Petitioner
                                                   Through  Mr.Mudit Bansal and Mr. Ramesh
                                                            Kumar Jain, Advocates.
                                                   versus

                                   INCOME TAX OFFICER WARD 6(1) DELHI       ..... Respondent
                                                Through  Mr. Sanjay Kumar with
                                                         Ms. Easha Kadian, Advocates.
                              98
                              +    W.P.(C) 4567/2022 & C.M.Nos.13706-13707/2022
                                   BHUSHAN LAL PANDITA                         ..... Petitioner
                                                   Through   Mr. Jaspal Singh Sethi with
                                                             Mr.Gaurav Jain, Advocates.
                                                   versus

                                   INCOME TAX OFFICER WARD 67(1) NEW DELHI
                                                                          ..... Respondent
                                                    Through     Mr.Sunil Kumar Agarwal, standing
                                                                counsel
                              99
                              +    W.P.(C) 4584/2022 & C.M.Nos.13747/2022, 13824/2022
                                   LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST
                                   SOCIETY                                        ..... Petitioner
                                                   Through   Mr.Mudit Bansal and Mr. Ramesh
                                                             Kumar Jain, Advocates.
                                                   versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 31 of 61
16:47:29
                                     THE DCIT CIRCLE EXEMPT 1 (1) DELHI              ..... Respondent
                                                  Through  Mr.Abhishek           Maratha,     standing
                                                           counsel.
                              100
                              +     W.P.(C) 4692/2022 & C.M.Nos.14047-14048/2022
                                    LOTUS HERBALS PVT LTD                            ..... Petitioner
                                                    Through   Mr. Aniket D. Aggarwal, Mr. Rohit
                                                              Jain, Mr. Saksham Singhal and
                                                              Ms. Manisha Sharma, Advocates.
                                                    versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                            ..... Respondents
                                                 Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                         Vipul Agrawal and Mr.Parth Senwal,
                                                         Advocates.
                              101
                              +     W.P.(C) 4695/2022, CM        APPL.    14053/2022,   CM     APPL.
                                    14263/2022
                                    BRIJ BHUSHAN GUPTA                              ..... Petitioner
                                                   Through       Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                                 and Mr. Tarun Chanana, Advs.
                                                     versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1,
                                    DELHI & ANR.                           ..... Respondents
                                                 Through Ms. Vibhooti Malhotra, Sr. Standing
                                                         Counsel     for   Revenue       with
                                                         Mr.Shailendra Singh, Jr Standing
                                                         Counsel & Mr.Udit Sharma, Adv. for
                                                         respondent No.1.
                              102
                              +     W.P.(C) 4697/2022, CM APPL. 14061/2022
                                    MOHIT BAJAJ                                   ..... Petitioner
                                                    Through   Mr. Kushank Sindhu, Ms. Ghazal
                                                              Ghai, Mr. Anmol Singh and
                                                              Mr. Aditya Sain, Advocates.
                                                     versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 32 of 61
16:47:29
                                     UNION OF INDIA AND ORS                  ..... Respondents
                                                  Through  Mr. Mohit Sharma, Sr. Panel counsel
                                                           for UOI
                                                           Mr. Abhishek Maratha, Advocate for
                                                           Revenue.
                              104
                              +     W.P.(C) 4737/2022, CM        APPL.    14170/2022,   CM     APPL.
                                    14180/2022
                                    KARAN VIR SINGH                                 ..... Petitioner
                                                   Through       Mr. Dhruv Agrawal, Sr. Advocate
                                                                 with Mr. Nishit Agrawal, Mr. Shrey
                                                                 Kapoor and Mr. Harsh Mishra,
                                                                 Advocates.
                                                     versus

                                    UNION OF INDIA & ORS.                           ..... Respondents
                                                  Through        Mr. Ajit Sharma, Advocate.
                              105
                              +     W.P.(C) 4777/2022, C.M.Appl.14308/2022
                                    VINAY KUMAR DHINGRA                          ..... Petitioner
                                                     Through    Mr.Mudit Bansal and Mr. Ramesh
                                                                Kumar Jain, Advocates.
                                                     versus
                                    INCOME TAX OFFICER WARD 63 (1), DELHI ..... Respondent
                                                 Through  Mr. Sanjay Kumar, Advocate.

                              106
                              +     W.P.(C) 4791/2022, C.M.APPL.14335/2022
                                    AJANTA POLYMERS PRIVATE LIMITED              ..... Petitioner
                                                     Through   Mr. Gaurav Jain with Ms. Akshita
                                                               Goyal and Mr. Shubham Gupta,
                                                               Advocates.
                                                     versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)
                                    DELHI AND ANR                         ..... Respondents
                                                 Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                         Vipul Agrawal and Mr.Parth Senwal,
                                                         Advocates

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 33 of 61
16:47:29
                               107
                              +     W.P.(C) 4798/2022
                                    ASHISH JAIN                                  ..... Petitioner
                                                     Through     Mr. Dinesh Mohan Sinha, Advocate.
                                                     versus
                                    INCOME TAX OFFICER AND ANR              ..... Respondents
                                                 Through  Mr. Ajit Sharma, Advocate.
                              108
                              +     W.P.(C) 4801/2022
                                    RAJIV GUPTA HUF                              ..... Petitioner
                                                     Through     Mr.Ajay Wadhwa, Ms. Snehil Jha &
                                                                 Ms. Maulshree Aggarwal, Advs.
                                                     versus
                                    INCOME TAX OFFICER WARD 54 1 & ORS. ..... Respondents
                                                 Through  Mr. Kunal Sharma, Advocate.
                              109
                              +     W.P.(C) 4808/2022, C.M.APPL.14372/2022
                                    MR. NEERAJ AGGARWAL                            ..... Petitioner
                                                     Through      Mr. S. Krishnan, Advocate.
                                                     versus
                                    THE ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                                    ..... Respondents
                                                     Through   Ms. Vibhooti Malhotra, Sr. Standing
                                                               Counsel with Mr.Shailendra Singh, &
                                                               Mr.Udit Sharma, Advs.
                              110
                              +     W.P.(C) 4818/2022, C.M.APPLs.14395-96/2022
                                    VINOD KUMAR GUPTA HUF                        ..... Petitioner
                                                     Through   Mr. Ved Kumar Jain with Ms. Richa
                                                               Mishra, Advocates.
                                                     versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 43-1
                                    & ORS.                                       ..... Respondents
                                                     Through   Mr.Puneet Rai with Ms.Adeeba
                                                               Mujahid and Mr. Karan Pandey,
                                                               Advocates.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 34 of 61
16:47:29
                               112
                              +     W.P.(C) 4809/2022, C.M.APPL.14376-77/2022

                                    SUNSAT FOODS PRIVATE LIMITED        ..... Petitioner
                                                 Through Ms.Ananya Kapoor and Mr.Tarun
                                                         Chanana, Advs.

                                                      versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE 22(2),
                                    DELHI AND ANR.                       ..... Respondents
                                                 Through: Mr.Sunil Kumar Agarwal, Advocate.
                              113
                              +     W.P.(C) 4811/2022, C.M.APPL.14380/2022
                                    M/S. CIGMA EVENTS P LTD                      ..... Petitioner
                                                     Through   Mr. S. Krishnan, Advocate.
                                                     versus
                                    INCOME TAX OFFICER & ANR.              ..... Respondents
                                                 Through  Mr. Kunal Sharma, Advocate.
                              114
                              +     W.P.(C) 4879/2022, C.M.Appl.14616/2022
                                    BC EXPORTS                                      ..... Petitioner
                                                    Through    Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                               & Mr.Anshul Mittal, Advocates.
                                                    versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
                                    58(1),DELHI & ANR.                       ..... Respondent
                                                   Through Ms. Vibhooti Malhotra, Advocate
                                                           with Mr. Shailendra Singh and Mr.
                                                           Udit Sharma, Advocates.
                              115
                              +     W.P.(C) 4892/2022, C.M.APPL.14640/2022
                                    NITIN SAXENA                                  ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. Tarun Chanana and
                                                              Mr. Sumit Lalchandani Advs.
                                                    versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 35 of 61
16:47:29
                                     ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
                                    & ANR.                                 ..... Respondents
                                                 Through Mr. Abhishek Maratha, Advocate.
                              116
                              +     W.P.(C) 4919/2022 & C.M.APPL.14682/2022
                                    CLASSIC FINCAP PRIVATE LIMITED                 ..... Petitioner
                                                    Through   Ms. Prem Lata Bansal, Sr. Advocate
                                                              with Mr. Divyanshu Aggarwal,
                                                              Mr. Paras Chaudhary Advocates.
                                                    versus
                                    INCOME TAX OFFICER & ANR.                   ..... Respondents
                                                 Through  Mr.Kunal Sharma, Sr. SC with
                                                          Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                          Nargotra, Adv. for respondent No.1.
                                                          Ms. Saroj Bidawat, Advocate for
                                                          UOI.
                              117
                              +     W.P.(C) 4924/2022 & C.M.APPL.14688/2022
                                    JAGMOHAN GARG (ERSTWHILE DIRECTOR OF COMPETENT
                                    REAL ESTATE DEVELOPERS PVT. LTD.)                 ..... Petitioner
                                                     Through    Mr. Vishal Gera and Ms.Smriti
                                                                Sahay, Advocates.
                                                     versus

                                    UNION OF INDIA & ORS.                          ..... Respondents
                                                  Through       Ms. Saroj Bidawal, Advocate for
                                                                UOI.
                                                                Mr. Zoheb Hossain, Advocate with
                                                                Mr. Vipul Agrawal and Mr. Parth
                                                                Senwal, Advocates.
                              118
                              +     W.P.(C) 4946/2022, C.M.APPL.14724/2022
                                    KARNIK RAJAT                                ..... Petitioner
                                                    Through   Mr. Aniket D. Aggarwal, Mr. Rohit
                                                              Jain and Ms. Manisha Sharma,
                                                              Advocates.
                                                    versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 36 of 61
16:47:29
                                     ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                           ..... Respondents
                                                 Through Mr. Ajit Sharma, Advocate.

                              119
                              +     W.P.(C) 4956/2022, C.M.APPL.14735/2022
                                    VINOD KUMAR GUPTA HUF                       ..... Petitioner
                                                    Through   Mr. Ved Jain and Ms. Richa Mishra,
                                                              Advocates.
                                                    versus

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

                              122

                              +     W.P.(C) 4969/2022 & CM APPLs.14778-14779/2022
                                    BJN HOLDINGS (I) LTD. (WRONGLY TREATED AS
                                    SUCCESSOR IN INTEREST OF BJN HOLDINGS LTD)...Petitioner
                                                    Through: Ms.Kavita Jha, Advocate with
                                                             Mr.Vaibhav Kulkarni and
                                                             Mr.Himanshu Aggarwal, Advocates.
                                                    versus

                                    ASSISTANT COMMISSIONER OF
                                    INCOME TAX & ORS.                      ..... Respondents
                                                 Through: Mr.Sunil Agarwal, Advocate with
                                                          Mr.Tushar Gupta and Mr.Samarth
                                                          Chaudhari, Advocates.
                              123
                              +     W.P.(C) 5018/2022 & C.M.APPL.14953/2022
                                    BALDEV KRISHNA SHARMA                      ..... Petitioner
                                                     Through  Ms. Smriti Sahay, Mr. Alok Kumar
                                                              and Mr. M. Goswami, Advocates.
                                                     versus

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                        Page 37 of 61
16:47:29
                                     UNION OF INDIA & ORS.                          ..... Respondents
                                                  Through         Mr. Krishna Kumar Sharma, Sr. Panel
                                                                  Counsel with Ms. Rubina Arora and
                                                                  Mr. Pradeep Tiwari, Advocates for R-
                                                                  1/UOI.
                                                                  Mr. Sunil Kumar Agarwal, Sr.
                                                                  Standing counsel with Mr. Tushar
                                                                  Gupta and Mr.Samarth Chaudhari,
                                                                  Advocates.
                              124
                              +     W.P.(C) 5024/2022, C.M.APPL.14974/2022
                                    UMA SHANKER                                   ..... Petitioner
                                                     Through   Mr. Piyush Kaushik, Advocate
                                                      versus

                                    PRINCIPAL COMMISSIONER OF INCOME TAX -20 NEW
                                    DELHI & ANR.                            ..... Respondents
                                                 Through  Mr. Ajit Sharma, Advocate.
                              125
                              +     W.P.(C) 5027/2022, C.M.APPL.14976/2022
                                    RENU MITTAL                                   ..... Petitioner
                                                     Through   Ms. Rashmi Chopra and Ms. Sheetal
                                                               Kandpal Advocates.
                                                     versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58(1)
                                    DELHI AND ANR.                          ..... Respondents
                                                 Through Ms. Vibhooti Malhotra, Sr. Standing
                                                         Counsel     for   Revenue       with
                                                         Mr.Shailendra Singh, Jr Standing
                                                         Counsel & Mr.Udit Sharma, Adv.
                              126
                              +     W.P.(C) 5064/2022, C.M.APPL.15046/2022
                                    NITIN SAXENA                                     ..... Petitioner
                                                      Through     Mr. Salil Kapoor, Ms. Ananya
                                                                  Kapoor, Mr. Tarun Chanana and Mr.
                                                                  Sumit Lalchandani Advs.
                                                      versus

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 38 of 61
16:47:29
                                     ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
                                    & ANR.                                ..... Respondents
                                                 Through Mr. Abhishek Maratha, Advocate.

                              128
                              +     W.P.(C) 5119/2022 & CM APPL.15178/2022
                                    SUN PARKS PRIVATE LIMITED                     ..... Petitioner
                                                     Through    Mr. Saurabh Dev Karan Singh and
                                                                Ms. Kanika Jain, Advocates.
                                                     versus

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

                              129
                              +     W.P.(C) 5138/2022 & CM APPL.15285/2022
                                    SANDEEP SETHI                                ..... Petitioner
                                                     Through  Mr. Bhuvnesh Satija and Mr. Mohit
                                                              Prasad, Advocates.
                                                      versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX
                                    CIRCLE 28(1), DELHI AND ANR.               ..... Respondents
                                                    Through  Mr. Ajit Sharma, Advocate.
                              130
                              +     W.P.(C) 5143/2022, CM APPL. 15293/2022
                                    SMT. NAVNEET KAUR KOCHHAR                     ..... Petitioner
                                                     Through   Mr.Rajeev Sharma & Mr.Aditya
                                                               Sharma with Mr. Shubham Bhardwaj,
                                                               Advs.

                                                     versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 39 of 61
16:47:29
                                     INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX
                                    OFFICER WARD 54(1) DELHI & ANR.            ..... Respondents
                                                 Through   Mr. Zoheb Hossain, Advocate.

                              131
                              +     W.P.(C) 5145/2022, CM APPL. 15297/2022, CM APPL.17326-
                                    27/2022

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

                                                    versus

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

                              132
                              +     W.P.(C) 5155/2022        &   CM    APPL.    15321/2022,    CM
                                    APPL.15322/2022

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

                                                    versus

                                    DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 22-2,
                                    DELHI & ORS.                          .... Respondents
                                                 Through Mr.Puneet Rai, Sr. SC with
                                                         Ms.Adeeba Mujahid, Jr. SC with
                                                         Mr. Karan Pandey, Advocate.
                                                         Mr.N.K.Aggarwal, Advocate for
                                                         UOI.




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                        Page 40 of 61
16:47:29
                               133
                              +     W.P.(C) 5157/2022, CM APPL. 15324/2022
                                    DEEPAK GUPTA                                     ..... Petitioner
                                                     Through   Mr. Sharad Agarwal and Ms.Monika
                                                               Ghai, Advocates.
                                                     versus
                                    INCOME TAX OFFICER CIRCLE 59 (8), DELHI AND ORS.
                                                                              ..... Respondents
                                                 Through  Ms. Vibhooti Malhotra, Advocate.
                              134
                              +     W.P.(C) 5170/2022, CM APPL. 15348/2022
                                    MANISH KAPOOR                                ..... Petitioner
                                                     Through   Mr. Manuj Sabharwal, Advocates.
                                                     versus

                                    INCOME-TAX OFFICER, WARD 63(1) & ORS. ..... Respondents
                                                 Through  Mr. Sanjay Kumar, Advocate.

                              135
                              +     W.P.(C) 5178/2022, CM APPL. 15360/2022
                                    NAVNEET KAUR KOCHHAR                          ..... Petitioner
                                                     Through   Mr.Rajeev Sharma & Mr.Aditya
                                                               Sharma with Mr. Shubham Bhardwaj,
                                                               Advs.
                                                     versus
                                    INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX
                                    OFFICER WARD 54(1) DELHI & ANR.          ..... Respondents
                                                 Through   Mr.Zoheb Hossain, Sr. SC with Mr.
                                                           Vipul Agrawal and Mr.Parth Senwal,
                                                           Advocates.
                              136
                              +     W.P.(C) 5179/2022 & CM APPL.15365/2022
                                    M/S CARISSA INVESTMENT PVT. LTD.           ..... Petitioner
                                                     Through  Mr.Bhavnesh Saini, Mr. Neeraj Saini
                                                              and Mr. Karan Chawla, Advocates.

                                                     versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 41 of 61
16:47:29
                                     THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2)
                                    DELHI & ANR.                            ..... Respondents
                                                 Through Mr.Sanjay Kumar, senior standing
                                                         counsel for the Revenue.
                              138
                              +     W.P.(C) 5191/2022 & CM APPL.15412-13/2022
                                    MD OVERSEAS PRIVATE LIMITED               ..... Petitioner
                                                     Through  Mr. Ved Jain, Ms. Richa Mishra,
                                                              Advs.
                                                    versus

                                    DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE 14, DELHI & ORS.                   ..... Respondents
                                                   Through  Mr.Sanjay Kumar, Advcoate.
                                                            Mr. Ruchir Mishra and Mr. Mukesh
                                                            Kr. Tiwari, Advocates for UOI.
                              139
                              +     W.P.(C) 5209/2022, CM APPL. 15459/2022
                                    SATISH BANSAL                               ..... Petitioner
                                                     Through   Mr. Ved Jain, Ms. Richa Mishra,
                                                               Advs.
                                                     versus

                                    DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16-1,
                                    DELHI & ORS.                             ..... Respondents
                                                 Through Mr. Abhishek Maratha, Advocate for
                                                         respondent No.1.
                                                         Mr. Om Prakash with
                                                         Mr. Ghanshaym Singh, Mr. Devvrat
                                                         Yadav, Advocates for respondent
                                                         No.4.
                              140
                              +     W.P.(C) 5221/2022, CM APPL. 15576/2022
                                    GURVINDER SINGH                        ..... Petitioner
                                                     Through   Mr. Gaurav Jain, Ms. Akshita Goyal
                                                               and Mr. Shubham Gupta, Advocates.
                                                    versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                        Page 42 of 61
16:47:29
                                     ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49(1),
                                    DELHI AND ANR.                         ..... Respondents
                                                 Through Mr. Abhishek Maratha, Advocate.

                              141
                              +     W.P.(C) 5233/2022, CM APPL. 15640/2022
                                    M/S. SHRI NIWAS PULSES (P) LTD                   ..... Petitioner
                                                     Through   Mr. S. Krishnan, , Advocate.
                                                     versus

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

                              142
                              +     W.P.(C) 5246/2022, CM APPL. 15670/2022
                                    RAM KALI                                     ..... Petitioner
                                                     Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                               Advocates.
                                                     versus

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

                              143
                              +     W.P.(C) 5247/2022, CM APPL. 15675/2022
                                    RENU MITTAL                                   ..... Petitioner
                                                     Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                               Advocates.
                                                     versus

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                             Page 43 of 61
16:47:29
                               144
                              +     W.P.(C) 5250/2022, CM APPL. 15679/2022
                                    KRISHAN MITTAL (HUF)
                                                                                   ..... Petitioner
                                                    Through     Ms. Divya and Mr.Ruchesh Sinha,
                                                                Advocates
                                                    versus

                                    ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE
                                    43(1), DELHI & ANR.                        ..... Respondents
                                                    Through Mr. Sunil Agarwal, Mr. Tushar Gupta
                                                            and      Mr.Samarth        Chaudhari,
                                                            Advocates.

                              145
                              +     W.P.(C) 5262/2022, CM APPL. 15716/2022
                                    STRATEGIC DEVELOPERS (P) LTD.                 ..... Petitioner
                                                     Through   Mr. Gautam Jain and Mr.Piysuh
                                                               Kumar Kamal, Advocates.
                                                     versus

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

                              146
                              +     W.P.(C) 5263/2022, CM APPL. 15720/2022
                                    SHRI. ANUP KUMAR HUF                         ..... Petitioner
                                                     Through   Mr. S. Krishnan and Mr. Rakesh
                                                               Kumar, Advocates.
                                                     versus

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




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                         Page 44 of 61
16:47:29
                               147
                              +     W.P.(C) 5265/2022, CM APPL. 15724/2022
                                    SHRI. ANOOP KUMAR CHHAWCHHARIA         ..... Petitioner
                                                  Through Mr. S. Krishnan and Mr. Rakesh
                                                          Kumar, Advocates.
                                                  versus

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

                              148
                              +     W.P.(C) 5273/2022, CM APPL. 15742/2022
                                    RAMESH CHANDER KALRA                 ..... Petitioner
                                                Through Mr. Ved Jain, Ms. Richa Mishra,
                                                        Advs.
                                                versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-27, DELHI & ORS.                     ..... Respondents
                                                   Through  Mr. Abhishek Maratha, Advocate.
                                                            Mr. Gigic George and Mr.Dheeraj
                                                            Singh, Advocates for R-4/UOI
                              149
                              +     W.P.(C) 5277/2022, CM APPL. 15749/2022
                                    POPULATION SERVICES INTERNATIONAL             ..... Petitioner
                                                    Through    Mr. Ajay Vohra, Sr. Advocate with
                                                               Mr. Aditya Vohra and Mr. Udit
                                                               Naresh, Advocates.
                                                    versus

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                           Page 45 of 61
16:47:29
                               151
                              +     W.P.(C) 5281/2022, CM APPL. 15756/2022
                                    AJAY JAIN                                    ..... Petitioner
                                                     Through   Mr. Ved Jain, Ms. Richa Mishra,
                                                               Advs.

                                                    versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-59-1,
                                    DELHI & ORS.                           ..... Respondents
                                                 Through Mr. Ajit Sharma, Mr. L. S. Hasan,
                                                         Advocates.
                                                         Mr. Ayush Kaushik, Advocates for
                                                         UOI.
                              152
                              +     W.P.(C) 5289/2022, CM APPL. 15773/2022
                                    NISHA GOEL                                 ..... Petitioner
                                                     Through   Mr. Kanishk Agarwal, Ms.Nidhi
                                                               Bhuwania and Ms. Dhriti Gupta,
                                                               Advocates.
                                                     versus

                                    INCOME TAX OFFICER, WARD 54(1), DELHI AND ANR
                                                                             ..... Respondents
                                                 Through  Mr. Kunal Sharma, Advocate.

                              153
                              +     W.P.(C) 5296/2022, CM APPL. 15798/2022
                                    VIKAS TAYAL                                   ..... Petitioner
                                                     Through   Mr. Venketesh Chaurasaia and Ms.
                                                               Rano Jain, Advocates.

                                                    versus

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




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 46 of 61
16:47:29
                               155
                              +     W.P.(C) 5299/2022, CM APPL. 15801/2022
                                    VISHWANATH GUPTA                             ..... Petitioner
                                                     Through   Mr. Ved Jain, Ms. Richa Mishra,
                                                               Advs.
                                                     versus

                                    INCOME TAX OFFICER, WARD 60(5), DELHI & ORS.
                                                                               ..... Respondents
                                                 Through  Mr. Ajit Sharma, Mr. L. S. Hasan,
                                                          Advocates
                                                          Mr. Ved Prakash Tripathi, Advocate
                                                          for respondent No.5.
                              156
                              +     W.P.(C) 5300/2022, CM APPL. 15805/2022
                                    NARESH KUMAR (HUF)                          ..... Petitioner
                                                     Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                               Advocates.
                                                     versus

                                    ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE
                                    43(1), DELHI & ANR.                        ..... Respondents
                                                    Through Mr.Puneet Rai, Sr. SC with
                                                            Ms.Adeeba Mujahid, Jr. SC with
                                                            Mr. Karan Pandey, Advocate.

                              157
                              +     W.P.(C) 5305/2022, CM APPL. 15813/2022
                                    AMBICA STEELS LIMITED                          ..... Petitioner
                                                     Through   Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                               and Mr. Tarun Chanana, Advs.
                                                     versus

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


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 47 of 61
16:47:29
                               158
                              +     W.P.(C) 5306/2022, CM APPL. 15815/2022
                                    SURESH KUMAR AGGARWAL                        ..... Petitioner
                                                     Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                               Advocates.
                                                     versus

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

                              159
                              +     W.P.(C) 5307/2022, CM APPL. 15819/2022
                                    AMBICA STEELS LIMITED                            ..... Petitioner
                                                     Through   Mr.Sanat Kapoor, Ms.Ananya Kapoor
                                                               and Mr. Tarun Chanana, Advs.
                                                     versus

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


                              160
                              +     W.P.(C) 5308/2022, CM APPL. 15821/2022
                                    MS.PRITIE THAPAR                                 ..... Petitioner
                                                     Through   Mr. Bhuvnesh Satija and Mr. Mohit
                                                               Prasad, Advocates.

                                                      versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                            ..... Respondent
                                                 Through Mr. Ajit Sharma, Mr. L. S. Hasan,
                                                         Advocates.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 48 of 61
16:47:29
                               161
                              +     W.P.(C) 5312/2022, CM APPL. 15825/2022
                                    SHANTI DEVI CHARITABLE TRUST                    ..... Petitioner
                                                     Through   Ms. Rano Jain and Mr. Venketesh
                                                               Chaurasai, Advocate.

                                                      versus

                                    ITO, WARD EXEMP 2(1), DELHI & ANR.          ..... Respondents
                                                 Through    Mr. Venketesh Chaurasaia and Ms.
                                                            Rano Jain, Advocates.
                              163
                              +     W.P.(C) 5319/2022, CM APPL. 15836/2022
                                    POPULATION SERVICES INTERNATIONAL              ..... Petitioner
                                                     Through   Mr. Ajay Vohra, Sr. Advocate with
                                                               Mr. Aditya Vohra and Mr. Udit
                                                               Naresh, Advocates.
                                                     versus

                                    DEPUTY COMMISSIONER OF INCOME TAX & ORS.
                                                                             ..... Respondents
                                                Through  Ms. Vibhooti Malhotra, Advocate.
                              164
                              +     W.P.(C) 5407/2022, C.M.APPL.16182-83/2022
                                    ANIL KUMAR                                           ..... Petitioner
                                                      Through     Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                                  Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                                  Mann, Mr. Aditya Bali, Ms. Shwetha
                                                                  Prabhakar      and     Mr.Himanshu
                                                                  Aggarwal, Advocates.
                                                      versus

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                              Page 49 of 61
16:47:29
                               165
                              +     W.P.(C) 5408/2022 & C.M.APPL.16184-85/2022
                                    CADENCE REAL ESTATES PRIVATE LIMITED              ..... Petitioner
                                                     Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                               Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                               Mann, Mr. Aditya Bali, Ms. Shwetha
                                                               Prabhakar      and     Mr.Himanshu
                                                               Aggarwal, Advocates.
                                                     versus

                                    INCOME TAX DEPARTMENT AND ANR.
                                                                                     ..... Respondents
                                                      Through     Mr.Zoheb Hossain, Sr. SC with Mr.
                                                                  Vipul Agrawal and Mr.Parth Senwal,
                                                                  Advocates.
                              166
                              +     W.P.(C) 7900/2021 & CM APPL.24560/2022
                                    REKHA GUPTA                               ..... Petitioner
                                                    Through: Mr. Ishan Garg, Advocate

                                                      versus
                                    THE INCOME TAX OFFICER & ORS.       ..... Respondents
                                                 Through  Ms. Vibhooti Malhotra, Sr. Standing
                                                          Counsel for Revenue with
                                                          Mr.Shailendra Singh, Jr Standing
                                                          Counsel & Mr.Udit Sharma, Adv. for
                                                          respondent No.1.
                              167
                              +     W.P.(C) 8994/2021
                                    SHARAD GARG                                     ..... Petitioner
                                                    Through       Mr.Venketesh Chaurasia and Ms.
                                                                  Rano Jain,Advs.
                                                      versus

                                    ITO, WARD 63(1), DELHI & ANR.               ..... Respondents
                                                   Through    Mr.Zoheb Hossain, Sr. SC with Mr.
                                                              Vipul Agrawal and Mr.Parth Senwal,
                                                              Advocates.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 50 of 61
16:47:29
                               168
                              +     W.P.(C) 9427/2021
                                    UJJWAL ARORA                                  ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                              Gambhir and Mr. Sumit Lalchandani
                                                              Advs.
                                                   versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1
                                    DELHI                                   ..... Respondent
                                                 Through Ms.Vibhooti Malhotra, Sr.SC. with
                                                         Mr. Shaliendra Singh and Mr. Udit
                                                         Sharma, Advocates.
                              169
                              +     W.P.(C) 9659/2021
                                    PANKAJ VERMA                                  ..... Petitioner
                                                    Through   Mr. Ved Jain, Advocate with
                                                              Ms. Richa Mishra, Advocate.
                                                   versus

                                    INCOME TAX OFFICER, WARD 69-1 & ORS. ..... Respondents
                                                 Through: Mr. Sunil Agarwal, Sr. Standing
                                                          Counsel with Mr. Tushar Gupta, Jr.
                                                          Standing Counsel for respondent
                                                          No.1.
                                                          Mr. Satya Ranjan Swain, Sr. Panel
                                                          Counsel with Mr.Kautilya Birat,
                                                          Advocate for R-4.
                              170
                              +     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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 51 of 61
16:47:29
                               171
                              +     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.


                              172
                              +     W.P.(C) 13021/2021 & CMs 41064-65/2021
                                    AVNI NATH                                      ..... Petitioner
                                                    Through   Mr. Sunil Kumar Mukhi and
                                                              Mr. Anshul Mittal, Advs.
                                                    versus
                                    INCOME TAX OFFICER WARD 54(1), NEW DELHI
                                                                            ..... Respondents
                                                 Through  Mr.Kunal Sharma, Sr. SC with
                                                          Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                          Nargotra, Adv.

                              173
                              +     W.P.(C) 13384/2021 & CM APPLs.42168-169/2021
                                    ABHISHEK ARORA                               ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                              Gambhir and Mr. Sumit Lalchandani
                                                              Advs.

                                                          versus

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 52 of 61
16:47:29
                               174
                              +     W.P.(C) 13746/2021 & CM APPL.43420/2021
                                    ALANA BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                    ..... Petitioner
                                                    Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                              Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                              Mann, Mr. Aditya Bali, Ms. Shwetha
                                                              Prabhakar      and     Mr.Himanshu
                                                              Aggarwal, Advocates.
                                                    versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                            ..... Respondents
                                                 Through Mr.Kunal Sharma, Sr. SC with
                                                         Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                         Nargotra, Adv.
                              175
                              +     W.P.(C) 13748/2021 & CM APPL.43424/2021
                                    ARLIE BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                    ..... Petitioner
                                                    Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                              Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                              Mann, Mr. Aditya Bali, Ms. Shwetha
                                                              Prabhakar      and      Mr.Himanshu
                                                              Aggarwal, Advocates.
                                                    versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                         ..... Respondents
                                                 Through Mr.Kunal Sharma, Sr. SC with
                                                         Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                         Nargotra, Adv.
                              176
                              +     W.P.(C) 13754/2021 & CM APPL.43436/2021
                                    SAGARDUTT BUILDERS AND DEVELOPERS PRIVATE
                                    LIMITED                                         ..... Petitioner
                                                    Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                              Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                              Mann, Mr. Aditya Bali, Ms. Shwetha


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 53 of 61
16:47:29
                                                                 Prabhakar    and     Mr.Himanshu
                                                                Aggarwal, Advocates.
                                                     versus

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

                              177
                              +     W.P.(C) 13757/2021 & CM APPL.43442/2021
                                    ATHEROL BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                   ..... Petitioner
                                                    Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                              Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                              Mann, Mr. Aditya Bali, Ms. Shwetha
                                                              Prabhakar      and      Mr.Himanshu
                                                              Aggarwal, Advocates.
                                                    versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                          ..... Respondents
                                                 Through Mr.Zoheb Hossain, Sr. SC with
                                                         Mr.Vipul Agrawal, Mr.Parth Semwal,
                                                         Jr.SC
                              178
                              +     W.P.(C) 13760/2021 & CM APPL.43449/2021
                                    SHIKHI ESTATES PRIVATE LIMITED                ..... Petitioner
                                                    Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                              Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                              Mann, Mr. Aditya Bali, Ms. Shwetha
                                                              Prabhakar      and      Mr.Himanshu
                                                              Aggarwal, Advocates.
                                                    versus

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 54 of 61
16:47:29
                               179
                              +     W.P.(C) 13814/2021& CM APPL. 43599/2021
                                    RSND PROJECTS PRIVATE LIMITED                ..... Petitioner
                                                    Through  Mr. T.M. Shivakumar, Adv.

                                                      versus

                                    INCOME TAX OFFICER WARD 20(3) & ANR. ..... Respondents
                                                 Through  Mr.Sunil Agarwal, Sr. SC, Mr.Tushar
                                                          Gupta, Jr. SC and Mr.Samarth
                                                          Chaudhari, Adv.
                              180
                              +     W.P.(C) 13815/2021 & CM APPL.43600/2021
                                    ARLIE BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                    ..... Petitioner
                                                    Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                              Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                              Mann, Mr. Aditya Bali, Ms. Shwetha
                                                              Prabhakar      and     Mr.Himanshu
                                                              Aggarwal, Advocates.
                                                    versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                                 ..... Respondents
                                                    Through   Mr.Sanjay Kumar, Sr. SC, Ms.Easha
                                                              Kadiyan, Adv.
                                                     181
                              +     W.P.(C) 13825/2021 & CM APPL. 43626/2021
                                    SHIKHI ESTATES PRIVATE LIMITED                    ..... Petitioner
                                                    Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                              Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                              Mann, Mr. Aditya Bali, Ms. Shwetha
                                                              Prabhakar      and       Mr.Himanshu
                                                              Aggarwal, Advocates.
                                                    versus

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

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 55 of 61
16:47:29
                               183
                              +     W.P.(C) 13888/2021 & CM APPL. 43850/2021
                                    NIDHI GUPTA                                  ..... Petitioner
                                                    Through   Mr. Apijit Kumar, Sr. Advocate with
                                                              Mr.Sandeep Chilana, Mr.Priyojeet
                                                              Chatterjee, Mr.Shekhar Sharma, Mr.
                                                              Abdullah Tanveer, Ms.Yashodhara
                                                              Burmon Roy, Ms.Shambhavi Sinha,
                                                              Advs.
                                                    versus

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

                              184
                              +     W.P.(C) 13901/2021 & CM APPL. 43877/2021
                                    MINAKSHI AGGARWAL                           ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. Tarun Chanana and Mr.
                                                              Sumit Lalchandani Advs.
                                                    versus

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

                              185
                              +     W.P.(C) 13907/2021 & CM APPL. 43889/2021
                                    SHIV KUMAR GUPTA -HUF                      ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                              Gambhir and Mr. Sumit Lalchandani
                                                              Advs.
                                                    versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                        Page 56 of 61
16:47:29
                                     INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents
                                                 Through  Mr. Ajit Sharma, Sr. SC with
                                                          Mr.Anand Ram Mishra,Adv.

                              186
                              +     W.P.(C) 14049/2021 & CM APPL. 44358/2021
                                    DEVI DASS HUF                              ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                              Gambhir and Mr. Sumit Lalchandani
                                                              Advs.
                                                    versus

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

                              187
                              +     W.P.(C) 14053/2021 & CM APPL. 44366/2021
                                    MUKESH ARORA                               ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                              Gambhir and Mr. Sumit Lalchandani
                                                              Advs.
                                                    versus

                                    INCOME TAX OFFICER, CIRCLE 59-1 & ANR. ..... Respondents
                                                 Through   Ms.Vibhooti Malhotra, Sr. SC with
                                                           Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                           Sharma, Adv.
                              188
                              +     W.P.(C) 14100/2021 & CM APPL.44486/2021
                                    MUKESH ARORA -HUF                          ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                              Gambhir and Mr. Sumit Lalchandani
                                                              Advs.

                                                    versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                      Page 57 of 61
16:47:29
                                     INCOME TAX OFFICER, WARD 59-8 & ANR. ..... Respondents
                                                 Through  Ms.Vibhooti Malhotra, Sr. SC with
                                                          Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                          Sharma, Adv.

                              189
                              +     W.P.(C) 14229/2021 & CM APPL.44883/2021
                                    SANJIV MAHESHWARI                         .....Petitioner
                                                    Through   Mr.Ashish Middha, Adv.
                                                     versus

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

                              190
                              +     W.P.(C) 14266/2021 & CM APPL.44953/2021
                                    REENA SINGH                             ..... Petitioner
                                                    Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                              Advs.
                                                    versus
                                    ASSISSTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                            ..... Respondents
                                                 Through Mr.Puneet Rai, Sr. SC with
                                                         Ms.Adeeba Mujahid, Jr. SC with
                                                         Mr. Karan Pandey, Advocate.
                                                         Ms. Archana Gaur, Adv. for UOI.
                                                         Mr.Rishabh Sahu, Central Govt. Sr.
                                                         Counsel for R-3.
                              191
                              +     W.P.(C) 14337/2021
                                    SUHARSH ARORA                                 ..... Petitioner
                                                    Through     Mr. Ved Kumar Jain, Advocate with
                                                                Ms. Richa Mishra.
                                                     versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 58 of 61
16:47:29
                                     INCOME TAX OFFICER, WARD 48-1 & ORS. ..... Respondents
                                                 Through  Mr. Abhishek Maratha, Advocate.
                                                          Mr. Sandeep Tyagi, Advocate for
                                                          respondent No.4.

                              192
                              +     W.P.(C) 14533/2021 & CM APPL.45713/2021
                                    RAVI KUMAR GUPTA                            ..... Petitioner
                                                    Through  Mr. Aditya Dewan and Mr. Aditya
                                                             Hooda, Advs.
                                                    versus

                                    UNION OF INDIA AND ORS                    ..... Respondents
                                                  Through  Mr.Puneet Rai, Sr. SC with
                                                           Ms.Adeeba Mujahid, Jr. SC with
                                                           Mr. Karan Pandey, Advocate.

                              193
                              +     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.


                              194
                              +     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


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                          Page 59 of 61
16:47:29
                                     OFFICE OF INCOME TAX OFFICER, WARD 59(6), DELHI
                                    & ORS.                                   ..... Respondents
                                                  Through  Ms.Vibhooti Malhotra, Sr. SC with
                                                           Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                           Sharma, Adv. for Revenue.
                                                           Mr. Avnish Singh, Adv. for R-4/UOI.

                              195
                              +     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.
                              197
                              +     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.
                              198
                              +     W.P.(C) 15090/2021 & CM APPL.47574/2021
                                    POOJASMIT INVESTMENTS AND TRADING PRIVATE
                                    LIMITED                                      ..... Petitioner
                                                    Through   Mr. Salil Kapoor, Ms. Ananya
                                                              Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                              Gambhir and Mr. Sumit Lalchandani
                                                              Advs.
                                                    versus

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:12.04.2022
                                                                                            Page 60 of 61
16:47:29
                                     INCOME TAX OFFICER, WARD 20-1 DELHI & ANR.
                                                                       ..... Respondents
                                                 Through  Mr.Ruchir Bhatia, Sr. SC with
                                                          Ms.Mansie Jain, Adv for Revenue.
                              262
                              +     W.P.(C) 13764/2021
                                    ATHEROL BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                       ..... Petitioner
                                                      Through Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                              Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                              Mann, Mr. Aditya Bali, Ms. Shwetha
                                                              Prabhakar      and      Mr.Himanshu
                                                              Aggarwal, Advocates.
                                               versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                                  ..... Respondents
                                                      Through Mr. Zoheb Hossain with Mr. Vipul
                                                              Agrawal and Mr. Parth Semwal,
                                                              Advocates.
                                    CORAM
                                    HON'BLE MR. JUSTICE MANMOHAN
                                    HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

                                                 ORDER

% 11.04.2022 Heard in part. List on 20th April, 2022. Interim orders to continue.

MANMOHAN, J DINESH KUMAR SHARMA, J APRIL 11, 2022 rb/st Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:12.04.2022 Page 61 of 61 16:47:29