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Delhi High Court - Orders

Manish Gupta vs Assistant Commissioner Of Income Tax ... on 19 October, 2023

Author: Satish Chandra Sharma

Bench: Chief Justice, Sanjeev Narula

                                    $~1-6, 24-26, 43 and 50-53.
                                    *           IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    +           W.P.(C) 6779/2023 and C.M. No. 26487/2023 & 26488/2023
                                                MANISH GUPTA                                 ..... Petitioner
                                                                                      Through:

                                                                                      versus

                                                ASSISTANT COMMISSIONER OF
                                                INCOME TAX CIRCLE-34(1) DELHI                                                    ..... Respondent

                                                                                      Through:                 Mr. Sanjay Kumar, Ms. Easha, Ms.
                                                                                                               Hemlata Rawat, Advocates for the
                                                                                                               respondent.

                                    +           W.P.(C) 7153/2023 and C.M. No. 27882/2023
                                                VK GLOBAL PUBLICATIONS PRIVATE LTD. ..... Petitioner
                                                                                      Through:                 Mr. Ruchesh Sinha and Ms. Monalisa
                                                                                                               Maity, Advocates.

                                                                                      versus

                                                ASSISTANT COMMISSIONER
                                                OF INCOME TAX, CIRCLE 25(1) & ANR.                                               ..... Respondent
                                                                                      Through:                 Mr. Sanjay Kumar, Ms. Easha and
                                                                                                               Ms. Hemlata Rawat, Advocates for
                                                                                                               respondent.
                                                                                                               Mr. Puneet Rai, Sr. Standing Counsel
                                                                                                               with Mr. Ashvini Kumar and Mr.
                                                                                                               Rishabh Nangia

                                    +           W.P.(C) 7170/2023 and C.M. No. 27939/2023
                                                ACCOLADE HOLDINGS PRIVATE LIMITED (FORMERLY
                                                KNOWN AS BLUE EYE ENTERTAINMENT PRIVATE
                                                LIMITED)                            ..... Petitioner




This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 22/10/2023 at 00:51:22
                                                                                       Through:                 Mr. Ved Jain, Mr. Nischay Kantoor
                                                                                                               and Ms. Soniya Dodeja, Advocates.

                                                                                      versus

                                                INCOME TAX OFFICER,
                                                WARD 2(1), DELHI & ORS.                                                         ..... Respondent
                                                                                      Through:                 Mr. Sanjay Kumar, Ms. Easha and
                                                                                                               Ms. Hemlata Rawat, Advocates for
                                                                                                               respondent.
                                                                                                               Mr. Amit gupta, SPC for UOI.

                                    +           W.P.(C) 7666/2023 and C.M. No. 29685/2023
                                                VEENA JAIN                                                                      ..... Petitioner
                                                                                      Through:                 Mr. Ruchesh Sinha and Ms. Monalisa
                                                                                                               Maity, Advocates.

                                                                                      versus

                                                INCOME TAX OFFICER WARD 43(1) & ANR. ..... Respondent
                                                                                      Through:                 Mr. Sunil Agarwal, Sr. Standing
                                                                                                               Counsel with Mr. Shivansh B. Pandya
                                                                                                               and Mr. Utkarsh Tiwari, for
                                                                                                               respondent.


                                    +           W.P.(C) 8171/2023 and C.M. No. 31341/2023
                                                A.N. PROPBUILD LLP                                                              ..... Petitioner
                                                                                      Through:                 Mr. Rohit Garg, Advocate.

                                                                                      versus

                                                THE INCOME TAX OFFICER & ANR.                                                   ..... Respondents
                                                                                      Through:                 Mr. Shailendera Singh, Sr. Standing
                                                                                                               Counsel with Ms. Anuja Pethia,




This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 22/10/2023 at 00:51:22
                                                                                                                Advocate for respondent.

                                    +           W.P.(C) 9475/2023
                                                SRI PAWAN STONETECH INDIA
                                                PRIVATE LIMITED                                                                  ..... Petitioner
                                                                                      Through:

                                                                                      versus

                                                INCOME TAX OFFICER, WARD 24 1 DELHI                                              ..... Respondent
                                                                                      Through:

                                    +           W.P.(C) 5122/2023 and C.M. No.20032/2023
                                                RAJESH AGARWAL                                                                   ..... Petitioner
                                                                                      Through:                 Mr Sandeep Goel and Mr. Kapil
                                                                                                               Goel, Advocates.

                                                                                      versus

                                                ASSISTANT COMMISSIONER
                                                OF INCOME TAX CIRCLE 43(1)                                                       ..... Respondent
                                                                                      Through:                 Mr. Puneet Rai, Sr. Standing Counsel
                                                                                                               with Mr. Ashvini Kumar and Mr.
                                                                                                               Rishabh Nangia

                                    +           W.P.(C) 6800/2023 and C.M. No. 26552/2023 & 26553/2023
                                                SHASHI BALA JAIN                                                                 ..... Petitioner
                                                                                      Through:                 Mr. Mani Bhadra Jain and Mr.
                                                                                                               Abhyuday Sharma, Advocates.

                                                                                      versus

                                                UNION OF INDIA & ORS.                                                            ..... Respondent
                                                                                      Through:




This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 22/10/2023 at 00:51:22
                                     +           W.P.(C) 6808/2023 and C.M. No. 26569/2023 & 26570/2023
                                                DHURAV REAL ESTATE DEVELOPERS
                                                PRIVATE LIMITED                                                                 ..... Petitioner
                                                                                      Through:                 Mr. Prakash Kumar and Ms. Rashmi
                                                                                                               Singh, Advocate.

                                                                                      versus

                                                INCOME TAX OFFICER,
                                                WARD 7(1), DELHI & ANR.                                                         ..... Respondent
                                                                                      Through:


                                    +           W.P.(C) 5255/2023 and C.M. No. 20558/2023
                                                SANJAY GUPTA                                                                    ..... Petitioner
                                                                                      Through:                 Mr. Ved Jain, Mr. Nischay Kantoor
                                                                                                               and Ms. Soniya Dodeja, Advocates.

                                                                                      versus

                                                INCOME TAX OFFICER,
                                                WARD 29(1), DELHI & ORS.                                                        ..... Respondent
                                                                                      Through:                 Mr. Shailendera Singh, Sr. Standing
                                                                                                               Counsel with Ms. Anuja Pethia,
                                                                                                               Advocate for respondent.

                                    +           W.P.(C) 6519/2023 and C.M. No. 25607/2023
                                                ANKIT AGARWAL.                                                                  ..... Petitioner
                                                                                      Through:                 Mr Sandeep Goel and Mr. Kapil
                                                                                                               Goel, Advocates.

                                                                                      versus




This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 22/10/2023 at 00:51:23
                                                 INCOME TAX OFFICER WARD 43(6) DELHI                                            ..... Respondent
                                                                                      Through:                 Mr. Aseem Chawla, Sr. Standing
                                                                                                               Counsel with ms. Pratishtha
                                                                                                               Choudhary and Mr. Aditya gupta,
                                                                                                               Advocates for respondent.

                                    +           W.P.(C) 6760/2023 and C.M. No. 26442/2023
                                                ROOPA GOYAL                                                                    ..... Petitioner
                                                                                      Through:                 Mr Sandeep Goel and Mr. Kapil
                                                                                                               Goel, Advocates.

                                                                                      versus

                                                INCOME TAX OFFICER WARD 28(1) DELHI                                            ..... Respondent
                                                                                      Through:                 Mr. Aseem Chawla, Senior Standing
                                                                                                               Counsel with Ms. Pratishtha
                                                                                                               Choudhary and Mr. Aditya Gupta,
                                                                                                               Advocates for respondent.
                                                                                                               Mr. Gaurav Gupta, Sr. Standing
                                                                                                               Counsel with Mr. Shivendra Singh,
                                                                                                               Mr. Puneet Singhal, Ms. Mahima
                                                                                                               Garg and Ms. Deepika Goyal,
                                                                                                               Advocates for respondent.


                                    +           W.P.(C) 6797/2023 and C.M. No. 26546/2023
                                                ROOPA GOYAL                                                                    ..... Petitioner
                                                                                      Through:                 Mr Sandeep Goel and Mr. Kapil
                                                                                                               Goel, Advocates.

                                                                                      versus

                                                INCOME TAX OFFICER WARD 28(1)           ..... Respondent
                                                             Through: Mr. Aseem Chawla, Sr. Standing
                                                                      Counsel with Ms. Pratishtha




This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 22/10/2023 at 00:51:23
                                                                             Choudhary and Mr. Aditya Gupta,
                                                                            Advocates.
                                                                            Mr. Gaurav Gupta, Sr. Standing
                                                                            Counsel with Mr. Shivendra Singh,
                                                                            Mr. Puneet Singhal, Ms. Mahima
                                                                            Garg and Ms. Deepika Goyal,
                                                                            Advocates for respondent.
                                    +           W.P.(C) 6953/2023 and C.M. No. 27104/2023
                                                D K AGGARWAL HUF                                                               ..... Petitioner
                                                                                      Through:
                                                                                      versus

                                                ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-34(1)
                                                DELHI                              ..... Respondent
                                                             Through:
                                                CORAM:
                                                HON'BLE THE CHIEF JUSTICE
                                                HON'BLE MR. JUSTICE SANJEEV NARULA
                                                                                                   ORDER

% 19.10.2023 Counter-affidavits have not been filed in some of the matters. Four weeks' time is granted to file the counter-affidavit. Rejoinder thereto, if any, be filed within two weeks' thereafter.

List on 18.01.2024.

Interim order, if any, to continue.

SATISH CHANDRA SHARMA, CJ SANJEEV NARULA, J OCTOBER 19, 2023 V. Rawat This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/10/2023 at 00:51:23