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Delhi High Court - Orders

Bird Worldwide Flight Services India ... vs Deputy Commissioner Of Income Tax ... on 23 May, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                          $-Section 148 matters

                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          +    W.P.(C) 7944/2022 & CPPL. 24194/2022
                               BIRD WORLDWIDE FLIGHT SERVICES INDIA PVT LTD
                                                                                   ..... Petitioner
                                                  Through:   Mr. Mayank Nagi, Mr. Tarun Singh,
                                                             Mr. Pulkit Verma, Advocates.

                                                  versus

                               DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2)
                               DELHI & ORS.                                       ..... Respondents
                                                  Through:   Mr. Kunal Sharma, Mr.            Shray
                                                             Nargotra,  Ms. Zehra             Khan,
                                                             Advocates.

                          +    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.


                          +    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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                           Page 1 of 61
Signing Date:25.05.2022
16:17:49
                               ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
                              DELHI & ANR.                           ..... Respondents
                                           Through Mr.Ruchir Bhatia, Sr. SC with
                                                   Ms.Mansie Jain, Adv for Revenue.



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

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

                              ACIT, CIRCLE 22(2), DELHI AND ORS           ..... Respondents
                                             Through    Mr.Ruchir Bhatia, Sr. SC with
                                                        Ms.Mansie Jain, Adv for Revenue.


                          +   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

                          +   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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 2 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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


                          +   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.Neeraj,      Mr.Sahaj        Garg,
                                                    Mr.Vedanash     Anand,      Mr.Rudra
                                                    Paliwal and Mr.Sanjay Pal, Advs. for
                                                    R-4.
                                                    Ms.Aakanksha Kaul, Mr.Manek
                                                    Singh, Mr.Aman Sahani, Advocates
                                                    for UOI



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 3 of 61
Signing Date:25.05.2022
16:17:49
                           +   W.P.(C) 576/2022 & CM APPL.1636/2022
                              MUKESH KUMAR JAIN                             ..... Petitioner
                                               Through Mr. Purav Middha, Adv.

                                           versus
                              PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
                                           Through   Mr.Abhishek Maratha, Sr. SC &
                                                     Mr.Pratyaksh Gupta, Jr. SC

                          +   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.

                          +   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.

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

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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 4 of 61
Signing Date:25.05.2022
16:17:49
                               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.


                          +   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.


                          +   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.


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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 5 of 61
Signing Date:25.05.2022
16:17:49
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43 1
                              DELHI AND ORS & ANR.                   ..... Respondents
                                           Through Mr.Ruchir Bhatia, Sr. SC with
                                                   Ms.Mansie Jain, Adv.

                          +   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.

                          +   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.

                          +   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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                   Page 6 of 61
Signing Date:25.05.2022
16:17:49
                                                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.

                          +   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.

                          +   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.


                          +   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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 7 of 61
Signing Date:25.05.2022
16:17:49
                                               versus

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


                          +   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.


                          +   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.

                          +   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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 8 of 61
Signing Date:25.05.2022
16:17:49
                                                versus

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



                          +   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.


                          +   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.

                          +   W.P.(C) 1937/2022 & CM APPL.5566/2022

                              KESAR DASS ARORA                            ..... Petitioner
                                           Through        Mr. Nagesh Behl with Mr. Ambrish
                                                          Dhawan, Advocates.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 9 of 61
Signing Date:25.05.2022
16:17:49
                                               versus

                              ITO WARD 62(1) DELHI & ANR.               ..... Respondents
                                             Through  Mr.Sanjay Kumar, Sr. Standing
                                                      Counsel with Ms.Easha Kadian, Jr.
                                                      Standing Counsel for Revenue.


                          +   W.P.(C) 2006/2022 & CM APPL.5758/2022, CM APPL.
                              13914/2022
                              PRATYUSH HANDA                            ..... Petitioner
                                             Through 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.

                          +   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.

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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 10 of 61
Signing Date:25.05.2022
16:17:49
                                               versus

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

                          +   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.

                          +   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.


                          +   W.P.(C) 2137/2022 & CM APPL.6149/2022, CM APPL.
                              13913/2022
                              PRATYUSH HANDA                            ..... Petitioner
                                             Through Mr.Somil Agarwal & Mr.Anshul
                                                     Mittal, Advocates.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 11 of 61
Signing Date:25.05.2022
16:17:49
                                                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.

                          +   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.

                          +   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.

                          +   W.P.(C) 2265/2022 & CM APPL.6519/2022
                              URBAN PUNJAB                                  ..... Petitioner
                                              Through  Ms.Mitika Choudhary, Adv.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 12 of 61
Signing Date:25.05.2022
16:17:49
                                                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.

                          +   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.


                          +   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.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 13 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   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.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 14 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   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.

                          +   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.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 15 of 61
Signing Date:25.05.2022
16:17:49
                           +   W.P.(C) 2523/2022
                              SECOM SERVICES INDIA PVT. LTD.                ..... Petitioner
                                              Through Mr.Akshat Gupta, Adv.
                                              versus
                              UNION OF INDIA & ORS.                            ..... Respondents
                                            Through        Mr.Virender Pratap Singh Charak,
                                                           and Ms.Shubhra Parashar, Advs. for
                                                           UOI.
                                                           Mr.Sunil Kumar Agarwal, Sr. St.
                                                           counsel with Mr.Tushar Gupta, Jr.SC,
                                                           Mr.Samarth Chaudhari, Advs.

                          +   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.

                          +   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 Mr.Ajit Sharma, Sr. Standing
                                                   Counsel.

                          +   W.P.(C) 2669/2022 & CM No.7649/2022
                              T S AND SONS HUF                             ..... Petitioner
                                              Through   Mr. P. Roychaudhuri with Mr. Gagan
                                                        Gupta, Advocates.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 16 of 61
Signing Date:25.05.2022
16:17:49
                                                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.

                          +   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.

                          +   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.


                          +   W.P.(C) 2764/2022 & CM APPL.7927/2022

                              MS. MANJU KUMARI PREMSAGAR PRASAD ..... Petitioner
                                           Through Mr. Arzoo Raj, Adv.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 17 of 61
Signing Date:25.05.2022
16:17:49
                                                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.


                          +   W.P.(C) 2835/2022 & CM APPL.8162/2022
                              ANKIT JAIN                                    ..... Petitioner
                                              Through  Mr.Anuj    Aggarwal,       Mr.Vikrant
                                                       Chawla,      Ms.Ayushi         Bansal,
                                                       Advocates.
                                              versus
                              PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                   ..... Respondents
                                            Through Mr.Ajit Sharma, Sr. Standing
                                                    Counsel.

                          +   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


                          +   W.P.(C) 2861/2022 & CM APPL.8267/2022

                              P.K. MARKETING COMPANY                    ..... Petitioner
                                            Through Mr.Anuj    Aggarwal,      Mr.Vikrant
                                                    Chawla, Ms.Ayushi Bansal, Advs.
                                            versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 18 of 61
Signing Date:25.05.2022
16:17:49
                               PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                     ..... Respondents
                                            Through Ms.Vibhooti Malhotra, Sr.SC. with
                                                    Mr. Shaliendra Singh and Mr. Udit
                                                    Sharma, Advocates.
                                                    Ms.Manisha Agrawal Narain, CGSC
                                                    with Mr. Aditya Singh Deshwal and
                                                    Ms.Rakshita Goyal, Advocate for
                                                    UOI.

                          +   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.


                          +   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.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 19 of 61
Signing Date:25.05.2022
16:17:49
                           +   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
                              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.

                          +   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.

                          +   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.

                          +   W.P.(C) 3081/2022 & CM APPL.8927/2022
                              DEEPAK AGGARWAL                                   ..... Petitioner

                                               Through     Mr. P. Roychaudhuri with Mr. Gagan
                                                           Gupta, Advocates.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 20 of 61
Signing Date:25.05.2022
16:17:49
                                               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.

                          +   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.

                          +   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.

                          +   W.P.(C) 3438/2022 & CM APPL.10035/2022
                              STRATAGEM PORTFOLIO (P) LTD               ..... Petitioner
                                              Through  Mr.Gautam Jain & Mr.Piyush Kumar
                                                       Kamal, Advs.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                   Page 21 of 61
Signing Date:25.05.2022
16:17:49
                                                versus

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


                          +   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.

                          +   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.



                          +   W.P.(C) 3595/2022
                              UMESH KUMAR GUPTA                           ..... Petitioner
                                              Through     Mr. Sushil K. Tekriwal, Advocate
                                                          with Dr. Mamta Tekriwal, Advocate.
                                           versus
                              INCOME TAX OFFICER                       ..... Respondent
                                           Through Mr. Ajit Sharma, Advocate.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 22 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   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.

                          +   W.P.(C) 3699/2022 & CM APPL.10974/2022
                              RAKESH KUMAR AGGARWAL                         ..... Petitioner
                                              Through  Mr. P. Roychaudhuri with Mr. Gagan
                                                       Gupta, Advocates.

Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 23 of 61
Signing Date:25.05.2022
16:17:49
                                                versus

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


                          +   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.


                          +   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.

                          +   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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 24 of 61
Signing Date:25.05.2022
16:17:49
                               ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 58(1),
                              DELHI & ANR.                           ..... Respondents
                                           Through Mr. Abhishek Maratha, Sr. SC with
                                                   Mr. Pratyaksh Gupta, Jr. SC.


                          +   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.

                          +   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.

                          +   W.P.(C) 3808/2022 & CM APPL.11288/2022
                              SHIV KUMAR GOEL                                ..... Petitioner
                                              Through  Mr. T.M. Shivakumar, Adv.

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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 25 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   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.

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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 26 of 61
Signing Date:25.05.2022
16:17:49
                                                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.

                          +   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.

                          +   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.

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

                                               versus

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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 27 of 61
Signing Date:25.05.2022
16:17:49
                           +   W.P.(C) 4174/2022
                              MEGHA JAIN                                       ..... Petitioner
                                              Through      Mr. Dinesh Mohan Sinha, Advocate.
                                              versus

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


                          +   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.


                          +   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:KRISHNA BHOJ                                                                       Page 28 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.


                          +   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:KRISHNA BHOJ                                                                      Page 29 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   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:KRISHNA BHOJ                                                                     Page 30 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   W.P.(C) 4567/2022 & C.M.Nos.13706-13707/2022
                              BHUSHAN LAL PANDITA                         ..... Petitioner
                                              Through   Mr. Jaspal Singh Sethi with
                                                        Mr.Gaurav Gupta, Advocates.
                                              versus

                              INCOME TAX OFFICER WARD 67(1) NEW DELHI
                                                                     ..... Respondent
                                               Through     Mr.Sunil Kumar Agarwal, standing
                                                           counsel

                          +   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:KRISHNA BHOJ                                                                       Page 31 of 61
Signing Date:25.05.2022
16:17:49
                               THE DCIT CIRCLE EXEMPT 1 (1) DELHI              ..... Respondent
                                            Through  Mr.Abhishek           Maratha,     standing
                                                     counsel.

                          +   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.

                          +   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.

                          +   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.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 32 of 61
Signing Date:25.05.2022
16:17:49
                                             versus
                              UNION OF INDIA AND ORS                  ..... Respondents
                                            Through  Mr. Mohit Sharma, Sr. Panel counsel
                                                     for UOI
                                                     Mr. Abhishek Maratha, Advocate for
                                                     Revenue.

                          +   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. Anuj Tyagi, Mr. Nishit
                                                           Agrawal, Mr. Tushar Chaudhary,
                                                           Advocates.
                                               versus

                              UNION OF INDIA & ORS.                           ..... Respondents
                                            Through        Mr. Ajit Sharma, Advocate.

                          +   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.



                          +   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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 33 of 61
Signing Date:25.05.2022
16:17:49
                               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

                          +   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.

                          +   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.

                          +   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.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 34 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   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.

                          +   W.P.(C) 4879/2022, C.M.APPL.14616/2022
                              BC EXPORTS                                   ..... Petitioner
                                              Through   Mr.Somil Agarwal & Mr.Anshul
                                                        Mittal, Advocates.
                                              versus


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 35 of 61
Signing Date:25.05.2022
16:17:49
                               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.

                          +   W.P.(C) 4892/2022, C.M.APPL.14640/2022
                              NITIN SAXENA                                   ..... Petitioner
                                              Through   Mr. Salil Kapoor, Ms. Ananya
                                                        Kapoor, Mr. Tarun Chanana and
                                                        Mr. Sumit Lalchandani Advs.
                                              versus
                              ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
                              & ANR.                                       ..... Respondents
                                              Through   Mr. Abhishek Maratha, Advocate.

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

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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 36 of 61
Signing Date:25.05.2022
16:17:49
                               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.

                          +   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
                              ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                          ..... Respondents
                                              Through   Mr. Ajit Sharma, Advocate.


                          +   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.

                          +   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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 37 of 61
Signing Date:25.05.2022
16:17:49
                               ASSISTANT COMMISSIONER OF
                              INCOME TAX & ORS.                      ..... Respondents
                                           Through: Mr.Sunil Agarwal, Advocate with
                                                    Mr.Tushar Gupta and Mr.Samarth
                                                    Chaudhari, Advocates.

                          +   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
                              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.


                          +   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.

                          +   W.P.(C) 5027/2022, C.M.APPL.14976/2022
                              RENU MITTAL                                  ..... Petitioner
                                              Through   Ms. Rashmi Chopra and Ms. Sheetal
                                                        Kandpal Advocates.
                                              versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 38 of 61
Signing Date:25.05.2022
16:17:49
                               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.

                          +   W.P.(C) 5064/2022, C.M.APPL.15046/2022
                              NITIN SAXENA                                   ..... Petitioner
                                               Through    Mr. Salil Kapoor, Ms. Ananya
                                                          Kapoor, Mr. Tarun Chanana and Mr.
                                                          Sumit Lalchandani Advs.
                                               versus

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


                          +   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.


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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 39 of 61
Signing Date:25.05.2022
16:17:49
                               ASSISTANT COMMISSIONER OF INCOME TAX
                              CIRCLE 28(1), DELHI AND ANR.               ..... Respondents
                                              Through  Mr. Ajit Sharma, Advocate.

                          +   W.P.(C) 5143/2022, CM APPL. 15293/2022
                              SMT. NAVNEET KAUR KOCHHAR                    ..... Petitioner
                                              Through   Mr.Rajeev Sharma & Mr.Aditya
                                                        Sharma with Mr. Shubham Bhardwaj,
                                                        Advs.

                                               versus

                              INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX
                              OFFICER WARD 54(1) DELHI & ANR.            ..... Respondents
                                           Through   Mr. Zoheb Hossain, Advocate.


                          +   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.

                          +   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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 40 of 61
Signing Date:25.05.2022
16:17:49
                                                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.



                          +   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.

                          +   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.


                          +   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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 41 of 61
Signing Date:25.05.2022
16:17:49
                               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.

                          +   W.P.(C) 5179/2022 & CM APPL.15365/2022
                              M/S CARISSA INVESTMENT PVT. LTD.          ..... Petitioner
                                              Through  Mr.Bhavnesh Saini, Mr. Neeraj Saini
                                                       and Mr. Karan Chawla, Advocates.

                                           versus
                              THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2)
                              DELHI & ANR.                            ..... Respondents
                                           Through Mr.Sanjay Kumar, senior standing
                                                   counsel for the Revenue.

                          +   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.


                          +   W.P.(C) 5209/2022, CM APPL. 15459/2022
                              SATISH BANSAL                              ..... Petitioner
                                              Through   Mr. Ved Jain, Ms. Richa Mishra,
                                                        Advs.
                                              versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                   Page 42 of 61
Signing Date:25.05.2022
16:17:49
                               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.


                          +   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.


                          +   W.P.(C) 5246/2022, CM APPL. 15670/2022 and 19038/2022
                              RAM KALI                                      ..... Petitioner
                                              Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                        Advocates.
                                              versus

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


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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 43 of 61
Signing Date:25.05.2022
16:17:49
                               ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE
                              43(1), DELHI & ANR.                        ..... Respondents
                                              Through Mr. Sanjay Kumar and Ms.Easha
                                                      Kadian, Advocates.


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

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

                          +   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.

                          +   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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 44 of 61
Signing Date:25.05.2022
16:17:49
                           +   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


                          +   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.


                          +   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, Sr. SC.



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 45 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

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

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


                          +   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, Sr. SC.


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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 46 of 61
Signing Date:25.05.2022
16:17:49
                               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.


                          +   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.

                          +   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.

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

                                               versus



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 47 of 61
Signing Date:25.05.2022
16:17:49
                               ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                         ..... Respondent
                                           Through Mr. Ajit Sharma, Sr. SC.

                          +   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.

                          +   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.


                          +   W.P.(C) 5345/2022, C.M.APPL.15998-99/2022

                              AMBICA STEELS LIMITED                 .... Petitioner
                                           Through  Ms.Ananya Kapoor.
                                           versus

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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                       Page 48 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.


                          +   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.

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

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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 49 of 61
Signing Date:25.05.2022
16:17:49
                                                 versus


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

                          +   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

                          +   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.
                          +   W.P.(C) 8994/2021
                              SHARAD GARG                                    ..... Petitioner
                                              Through Mr.Venketesh Chaurasia and Ms.
                                                      Rano Jain,Advs.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                        Page 50 of 61
Signing Date:25.05.2022
16:17:49
                                               versus

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

                          +   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.


                          +   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.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 51 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.



                          +   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.




Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 52 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 53 of 61
Signing Date:25.05.2022
16:17:49
                               ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                   ..... Respondents
                                           Through Mr.Kunal Sharma, Sr. SC with
                                                   Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                   Nargotra, Adv


                          +   W.P.(C) 13754/2021 & CM APPL.43436/2021
                              SAGARDUTT BUILDERS AND DEVELOPERS PRIVATE
                              LIMITED                                         ..... Petitioner
                                              Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                        Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                        Mann, Mr. Aditya Bali, Ms. Shwetha
                                                        Prabhakar      and     Mr.Himanshu
                                                        Aggarwal, Advocates.
                                              versus

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


                          +   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


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 54 of 61
Signing Date:25.05.2022
16:17:49
                           +   W.P.(C) 13760/2021 & CM APPL.43449/2021
                              SHIKHI ESTATES PRIVATE LIMITED                ..... Petitioner
                                              Through   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.

                          +   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.

                          +   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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 55 of 61
Signing Date:25.05.2022
16:17:49
                           +   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.

                          +   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.

                          +   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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 56 of 61
Signing Date:25.05.2022
16:17:49
                               INCOME TAX OFFICER, WARD 60-4 & ANR. ..... Respondents
                                           Through  Ms.Vibhooti Malhotra, Sr. SC with
                                                    Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                    Sharma, Adv.


                          +   W.P.(C) 13907/2021 & CM APPL. 43889/2021
                              SHIV KUMAR GUPTA -HUF                      ..... Petitioner
                                              Through   Mr. Salil Kapoor, Ms. Ananya
                                                        Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                        Gambhir and Mr. Sumit Lalchandani
                                                        Advs.
                                              versus
                              INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents
                                              Through   Mr. Ajit Sharma, Sr. SC with
                                                        Mr.Anand Ram Mishra,Adv.


                          +   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.


                          +   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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                 Page 57 of 61
Signing Date:25.05.2022
16:17:49
                               INCOME TAX OFFICER, CIRCLE 59-1 & ANR. ..... Respondents
                                              Through   Ms.Vibhooti Malhotra, Sr. SC with
                                                        Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                        Sharma, Adv.
                          +   W.P.(C) 14100/2021 & CM APPL.44486/2021
                              MUKESH ARORA -HUF                           ..... Petitioner
                                              Through   Mr. Salil Kapoor, Ms. Ananya
                                                        Kapoor, Mr. C. S. Anand, Mr. S.K.
                                                        Gambhir and Mr. Sumit Lalchandani
                                                        Advs.
                                              versus
                              INCOME TAX OFFICER, WARD 59-8 & ANR. ..... Respondents
                                              Through   Ms.Vibhooti Malhotra, Sr. SC with
                                                        Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                        Sharma, Adv.

                          +   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.

                          +   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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                    Page 58 of 61
Signing Date:25.05.2022
16:17:49
                                                           Ms. Archana Gaur, Adv. for UOI.
                                                          Mr.Rishabh Sahu, Central Govt. Sr.
                                                          Counsel for R-3.
                          +   W.P.(C) 14337/2021
                              SUHARSH ARORA                                 ..... Petitioner
                                              Through     Mr. Ved Kumar Jain, Advocate with
                                                          Ms. Richa Mishra.
                                               versus

                              INCOME TAX OFFICER, WARD 48-1 & ORS. ..... Respondents
                                           Through  Mr. Abhishek Maratha, Advocate.
                                                    Mr. Sandeep Tyagi, Advocate for
                                                    respondent No.4.
                          +   W.P.(C) 14533/2021 & CM APPL.45713/2021
                              RAVI KUMAR GUPTA                               ..... Petitioner
                                              Through  Mr. Aditya Dewan and Mr. Aditya
                                                       Hooda, Mr. Vivek Kumar Mishara,
                                                       Mr. Sahil Chandra, Advs.
                                              versus
                              UNION OF INDIA AND ORS                     ..... Respondents
                                            Through  Mr.Puneet Rai with Ms.Adeeba
                                                     Mujahid & Mr. Karan Pandey, Advs.

                          +   W.P.(C) 14610/2021 & CM APPL.46026/2021
                              SANGITA GARG                                  ..... Petitioner
                                              Through   Ms. Vaishali Gupta, Mr. Anubhav
                                                        Gupta, Advocates.
                                              versus

                              OFFICE OF INCOME TAX OFFICER, WARD 59(3), DELHI &
                              ORS.                                    ..... Respondents
                                           Through Mr.Ajit Sharma, Advocate.

                          +   W.P.(C) 14711/2021 & CM APPL.46325/2021
                              SUSHMA GOEL                                   ..... Petitioner
                                              Through   Ms. Vaishali Gupta, Mr. Anubhav
                                                        Gupta, Advocates.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                     Page 59 of 61
Signing Date:25.05.2022
16:17:49
                                                Versus

                              OFFICE OF INCOME TAX OFFICER, WARD 59(6), DELHI
                              & ORS.                                   ..... Respondents
                                            Through  Ms.Vibhooti Malhotra, Sr. SC with
                                                     Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                     Sharma, Adv. for Revenue.
                                                     Mr. Avnish Singh, Adv. for R-4/UOI.

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

                              OFFICE OF ASSISTANT COMMISSIONER OF INCOME
                              TAX, CIRCLE 28(1), DELHI & ORS.                ..... Respondents
                                             Through    Mr.Ajit Sharma, Sr. SC

                          +   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.

                          +   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.


Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ                                                                      Page 60 of 61
Signing Date:25.05.2022
16:17:49
                                                     Versus

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

                                CORAM:
                                HON'BLE MR. JUSTICE MANMOHAN
                                HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
                                                    ORDER

% 23.05.2022 In pursuance to the last order, Mr.Vibhooti Bhushan, Assessing Officer and Mr.Saurav Sharma, Joint Commissioner of Income Tax (ITBA) are personally present.

They have explained the working of the system. They are directed to file a comprehensive affidavit on or before 30th May, 2022, explaining the process of issuing the notice under Section 148 of the Income Tax Act, 1961 by the Assessing Officer using the ITBA portal.

List on 1st June, 2022. The personal presence of the officers is dispensed with.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J MAY 23, 2022 TS/j/msh Signature Not Verified Digitally Signed By:KRISHNA BHOJ Page 61 of 61 Signing Date:25.05.2022 16:17:49