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[Cites 0, Cited by 6]

Delhi High Court - Orders

Suman Jeet Agarwal vs Income Tax Officer, Ward 61(1), & Ors on 2 June, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                              $-25 to 49 to 51 to 129, 131 to 165, 168 to 171 and 173 to 208
                              (Section 148 matters)

                              *       IN THE HIGH COURT OF DELHI AT NEW DELHI

                              25
                              +       W.P.(C) 10/2022, CM APPL.16/2022 (Interim relief& CM
                                      APPL.13602/2022 (condonation of delay)
                                      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.
                                                            Mr.Vipul Agrawal and Mr.Parth
                                                            Semwal, Junior Standing Counsel for
                                                            the Revenue.

                              26
                              +       W.P.(C) 269/2022 & CM APPL.789/2022 (for stay)
                                      SABHARWAL APARTMENTS PRIVATE LIMITED ..... Petitioner
                                                       Through Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                               Mr. Sumit Lalchandani, Ms. Ananya
                                                               Kapoor, Ms. Soumya Singh, Mr.
                                                               Tarun Chanana, Advocates.
                                                       versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
                                      DELHI & ANR.                          ..... Respondents
                                                   Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                           Mr.Vipul Agrawal and Mr.Parth
                                                           Semwal, Advocates.
                              27
                              +       W.P.(C) 271/2022 & CM APPL.793/2022 (for stay)
                                      SHANKAR GROWTH FUND PVT LTD                    ..... Petitioner
                                                       Through Ms. Rano Jain & Mr. Venketesh
                                                               Chaurasia, Advocates.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                 Page 1 of 62
                                                                versus

                                      ACIT, CIRCLE 22(2), DELHI AND ORS          ..... Respondents
                                                     Through    Mr.Zoheb Hossain, Sr. SC with Mr.
                                                                Mr.Vipul Agrawal and Mr.Parth
                                                                Semwal, Advocates.
                              28
                              +       W.P.(C) 387/2022 & CM APPL.1117/2022 (for stay)
                                      SOMNATH VIRMANI                                 ..... Petitioner
                                                       Through Mr. Sunil Kumar Mukhi and
                                                               Mr. Anshul Mittal, Advs.
                                                       versus

                                      DCIT CIRCLE 13(1) DELHI AND ANR.            ..... Respondents
                                                     Through   Mr.Zoheb Hossain, Sr. SC with Mr.
                                                               Mr.Vipul Agrawal and Mr.Parth
                                                               Semwal, Advocates.
                              29
                              +       W.P.(C) 440/2022 & CM APPL.1229/2022 (for stay)
                                      S N ENTERPRISES                              ..... Petitioner
                                                       Through Mr.Satyen Sethi & Mr.Arta Trana
                                                               Panda, Advs.
                                                       versus

                                      INCOME TAX OFFICER & ORS.             ..... Respondents
                                                   Through  Mr.Zoheb Hossain, Sr. SC with Mr.
                                                            Mr.Vipul Agrawal and Mr.Parth
                                                            Semwal, Advocates.

                              30
                              +       W.P.(C) 471/2022 & CM APPL.1327/2022 (for stay)
                                      S N ENTERPRISES                              ..... Petitioner
                                                       Through Mr.Satyen Sethi & Mr.Arta Trana
                                                               Panda, Advs.

                                                               Versus




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 2 of 62
                                       INCOME TAX OFFICER, WARD 63(1) & ORS. ..... Respondents
                                                   Through  Mr.Zoheb Hossain, Sr. SC with Mr.
                                                            Mr.Vipul Agrawal and Mr.Parth
                                                            Semwal, Advocates.
                              31
                              +       W.P.(C) 496/2022, CM APPL.1458/2022 (for stay) & CM
                                      APPL.13601/2022 (condonation of delay)
                                      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.
                                                            Mr.Vipul Agrawal and Mr.Parth
                                                            Semwal, Junior Standing Counsel for
                                                            the Revenue.
                              32
                              +       W.P.(C) 511/2022 & CM APPL.1484/2022
                                      SANTOSH INFRATECH PRIVATE LIMITED ..... Petitioner
                                                       Through Mr. Ved Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                       versus

                                      INCOME TAX OFFICER, WARD 22-3, DELHI & ORS.
                                                                                ..... Respondents
                                                   Through  Mr. Sunil Agarwal, Sr. Standing
                                                            Counsel, Mr. Tushar Gupta, Jr.
                                                            Standing Counsel and Mr. Utkarsh
                                                            Tiwari, Advocate.
                                                            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:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters              Page 3 of 62
                               33
                              +       W.P.(C) 576/2022 & CM APPL.1636/2022 (for stay)
                                      MUKESH KUMAR JAIN                               ..... Petitioner
                                                       Through Mr. Purav Middha, Adv.

                                                               Versus

                                      PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents
                                                   Through   Mr. Abhishek Maratha, Sr. Standing
                                                             Counsel for Revenue.
                              34
                              +       W.P.(C) 592/2022 & CM APPL.1678/2022 (for stay)
                                      SATISH SINGHAL                                  ..... Petitioner
                                                       Through Ms. Rano Jain & Mr. Venketesh
                                                               Chaurasia, Advocates.
                                                       versus

                                      ACIT, CIR 22(2), DELHI & ANR.               ..... Respondents
                                                       Through  Mr. Sunil Agarwal, Sr. Standing
                                                                Counsel, Mr. Tushar Gupta, Jr.
                                                                Standing Counsel and Mr. Utkarsh
                                                                Tiwari, Advocate.

                              35
                              +       W.P.(C) 758/2022 & CM APPL.2160/2022 (for stay)
                                      SANTOSH INFRATECH PRIVATE LIMITED             ..... Petitioner
                                                       Through Mr. Ved Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                       versus

                                      INCOME TAX OFFICER, WARD 22-3, DELHI & ORS.
                                                                              ..... Respondents
                                                   Through  Mr. Sunil Agarwal, Sr. Standing
                                                            Counsel, Mr. Tushar Gupta, Jr.
                                                            Standing Counsel and Mr. Utkarsh
                                                            Tiwari, Advocate.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 4 of 62
                               36
                              +       W.P.(C) 965/2022 & CM APPL.2752/2022 (for stay)

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

                                      ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1)
                                      DELHI AND ANR                          ..... Respondents
                                                   Through Mr. Sunil Agarwal, Sr. Standing
                                                           Counsel, Mr. Tushar Gupta, Jr.
                                                           Standing Counsel and Mr. Utkarsh
                                                           Tiwari, Advocate.
                              37
                              +       W.P.(C) 795/2022 & CM APPL.2232/2022 (for stay)
                                      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.
                              38
                              +       W.P.(C) 856/2022 & CM No.2413/2022 (for stay)
                                      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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 5 of 62
                               39
                              +       W.P.(C) 900/2022 & CM No.2551/2022 (for stay)
                                      DEEPAK GOEL                                   ..... Petitioner
                                                       Through  Mr. Kapil Goel with Mr. Sandeep
                                                                Goel, Advocates.
                                                       versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43 1
                                      DELHI AND ORS & ANR.                   ..... Respondents
                                                   Through Mr.Ruchir Bhatia, Sr. SC with
                                                           Ms.Mansie Jain, Adv.
                              40
                              +       W.P.(C) 1057/2022 & CM APPL.3029/2022 (for stay)
                                      ONE POINT REALTY PRIVATE LIMITED              ..... Petitioner
                                                      Through  Mr. Ved Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                      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.
                              41
                              +       W.P.(C) 1094/2022 & CM APPL.3117/2022 (for stay)
                                      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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                 Page 6 of 62
                               42
                              +       W.P.(C) 1274/2022 & CM APPL.3729/2022 (for stay)
                                      SYNAPE SOLUTIONS PRIVATE LIMITED              ..... Petitioner
                                                      Through  Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                               Mr. Sumit Lalchandani, Ms. Ananya
                                                               Kapoor, Ms. Soumya Singh, Mr.
                                                               Tarun Chanana, Advocates.
                                                      versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22-2,
                                      DELHI & ANR.                           ..... Respondents
                                                   Through Mr. Sunil Agarwal, Sr. Standing
                                                           Counsel, Mr. Tushar Gupta, Jr.
                                                           Standing Counsel and Mr. Utkarsh
                                                           Tiwari, Advocate.
                              43
                              +       W.P.(C) 1380/2022 & CM APPL.4001/2022 (for stay)
                                      SHALU AGRAWAL                                    ..... Petitioner
                                                      Through  Mr. Ved Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                      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.
                              44
                              +       W.P.(C) 1381/2022 & CM APPL.4003/2022 (for stay)
                                      SHALU AGRAWAL                                  ..... Petitioner
                                                      Through  Mr. Ved Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                      versus

                                      INCOME TAX OFFICER, WARD 59-2, DELHI & ORS.
                                                                         ..... Respondents
                                                   Through  Ms.Vibhooti Malhotra, Sr. SC with

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 7 of 62
                                                                         Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                                        Sharma, Adv.
                              45
                              +       W.P.(C) 1624/2022 & CM APPL.4727/2022 (for stay)
                                      STAR WIRE INDIA LIMITED                    ..... Petitioner
                                                      Through  Mr.Arnav Kumar, Mr. Rajat Mittal,
                                                               Mr. Suprateek Neogi and Mr. Harshil
                                                               Manchanda, Advs.
                                                      versus
                                      ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22 (2)
                                      DELHI & ANR.                          ..... Respondents
                                                   Through Mr.Ruchir Bhatia, Sr. Standing
                                                           Counsel with Ms.Mansie Jain, Adv.

                              46
                              +       W.P.(C) 1650/2022 & CM APPL.4777/2022 (for stay)
                                      M/S PERFECT POLYCHEM PRIVATE LIMITED           ..... Petitioner
                                                      Through  Mr. Arzoo Raj, Adv.
                                                               versus
                                      OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                                     Through Mr. Sunil Agarwal, Sr. Standing
                                                             Counsel, Mr. Tushar Gupta, Jr.
                                                             Standing Counsel and Mr. Utkarsh
                                                             Tiwari, Advocate.
                              47
                              +       W.P.(C) 1756/2022 & CM APPL.5066/2022 (for stay)
                                      ONE HEIGHT COLONIZERS PRIVATE LIMITED ..... Petitioner
                                                      Through  Mr. Ved Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                      versus
                                      INCOME TAX OFFICER, WARD 19-1, DELHI & ORS.
                                                                                   ..... Respondents
                                                      Through  Mr. Sunil Agarwal, Sr. Standing
                                                               Counsel, Mr. Tushar Gupta, Jr.
                                                               Standing Counsel and Mr. Utkarsh
                                                               Tiwari, Advocate.

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                     Page 8 of 62
                               48
                              +       W.P.(C) 1759/2022
                                      STAR WIRE INDIA LIMITED                   ..... Petitioner
                                                      Through Mr.Arnav Kumar, Mr. Rajat Mittal,
                                                              Mr. Suprateek Neogi and Mr. Harshil
                                                              Manchanda, Advs.
                                                      versus
                                      ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2),
                                      DELHI & ANR.                          ..... Respondents
                                                   Through Mr. Ruchir Bhatia, Sr. Standing
                                                           Counsel with Ms. Mansie Jain, Adv.
                              49
                              +       W.P.(C) 1761/2022 & CM APPL.5073/2022 (for stay)
                                      BTM EXPORTS LIMITED                             ..... Petitioner
                                                      Through  Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                               Mr. Sumit Lalchandani, Ms. Ananya
                                                               Kapoor, Ms. Soumya Singh, Mr.
                                                               Tarun Chanana, Advocates.
                                                      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.
                              50
                              +       W.P.(C) 1886/2022 & CM APPL.5445/2022 (for stay)
                                      BTM EXPORTS LIMITED                            ..... Petitioner
                                                      Through  Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                               Mr. Sumit Lalchandani, Ms.Ananya
                                                               Kapoor, Ms. Soumya Singh and
                                                               Mr.Tarun Chanana, Advocates.
                                                      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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 9 of 62
                               51
                              +       W.P.(C) 1937/2022 & CM APPL.5566/2022 (for stay)
                                      KESAR DASS ARORA                           ..... Petitioner
                                                      Through  Mr. Nagesh Behl with Mr. Ambrish
                                                               Dhawan, Advocates.
                                                      versus
                                      ITO WARD 62(1) DELHI & ANR.                ..... Respondents
                                                      Through  Mr.Sanjay Kumar, Sr. Standing
                                                               Counsel with Ms.Easha Kadian, Jr.
                                                               Standing Counsel for Revenue.
                              52
                              +       W.P.(C) 2006/2022 & CM APPLs.5758/2022 AND 13914/2022
                                      PRATYUSH HANDA                            ..... Petitioner
                                                      Through  Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                               & Mr.Anshul Mittal, Advocates.
                                                      versus
                                      INCOME TAX OFFICER WARD 54(1), DELHI & ANR.
                                                                           ..... Respondents
                                                   Through  Mr.Zoheb Hossain, Sr. Standing
                                                            Counsel with Mr.Vipul Agarwal &
                                                            Mr.Parth Semwal, Jr. Standing
                                                            Counsel.
                              53
                              +       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.
                              54
                              +       W.P.(C) 2012/2022
                                      NIRAJ AGARWAL                                           ..... Petitioner
                                                      Through           Mr. Sushil K Tekriwal and Dr.Mamta
                                                                        Tekriwal, Advs.

                                                               versus

Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 10 of 62
                                       INCOME TAX OFFICER                                 ..... Respondent
                                                   Through            Mr. Zoheb Hossain, Sr. Standing
                                                                      Counsel with Mr. Vipul Agarwal &
                                                                      Mr. Parth Semwal, Jr. Standing
                                                                      Counsels.
                              55
                              +       W.P.(C) 2016/2022 & CM APPL.5765/2022 (for stay)
                                      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.
                              56
                              +       W.P.(C) 2087/2022 & CM APPL.5992/2022 (for stay)
                                      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.'

                              57
                              +       W.P.(C) 2137/2022 & CM APPL.6149/2022 (for interim relief),
                                      CM APPL. 13913/2022 (for condonation of delay)
                                      PRATYUSH HANDA                               ..... Petitioner
                                                      Through    Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                                 & Mr.Anshul Mittal, Advocates.
                                                      versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                  Page 11 of 62
                                       INCOME TAX OFFICER WARD 54(1) DELHI & ANR.
                                                                               ..... Respondents
                                                   Through  Mr.Zoheb Hossain, Sr. SC with Mr.
                                                            Mr.Vipul Agrawal and Mr.Parth
                                                            Semwal, Junior Standing Counsel for
                                                            the Revenue.

                              58
                              +       W.P.(C) 2238/2022 & CM APPL.6435/2022 (for exemption)
                                      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.

                              59
                              +       W.P.(C) 2241/2022 & CM APPL.6440/2022 (for stay)
                                      SHIVA ASPHALTIC PRODUCTS PRIVATE LIMITED
                                                                                    ..... Petitioner
                                                      Through  Ms.Mitika Choudhary, Adv.

                                                               Versus

                                      INCOME TAX OFFICER WARD 23(1) & ORS.    ..... Respondents
                                                   Through  Mr. Sunil Agarwal, Sr. Standing
                                                            Counsel, Mr. Tushar Gupta, Jr.
                                                            Standing Counsel and Mr. Utkarsh
                                                            Tiwari, Advocate.
                                                            Mr. Vikrant N. Goyal, Advocate for
                                                            UOI.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 12 of 62
                               60
                              +       W.P.(C) 2265/2022 & CM APPL.6519/2022 (for stay)
                                      URBAN PUNJAB                                   ..... Petitioner
                                                      Through  Ms.Mitika Choudhary, Adv.
                                                               versus
                                      ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                      CIRCLE-17 & ORS.                          ..... Respondents
                                                    Through Mr.Kunal Sharma, Sr. SC with
                                                            Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                            Nargotra, Adv.
                                                            Mr.Nawal Kishore Jha Adv SPC with
                                                            Ms.Kalpana Jha, Adv. for R-2.
                              61
                              +       W.P.(C) 2286/2022 & CM APPL.6573/2022 (for stay)
                                      MAHENDER KUMAR KASHYAP                           ..... Petitioner
                                                               Through   Ms.Mitika Choudhary, Adv.
                                                               versus
                                      INCOME TAX OFFICER WARD 67(1), & ORS.   ..... Respondents
                                                   Through  Mr. Sunil Agarwal, Sr. Standing
                                                            Counsel, Mr. Tushar Gupta, Jr.
                                                            Standing Counsel and Mr. Utkarsh
                                                            Tiwari, Advocate.
                                                            Ms.Saroj Bidawat, SP Counsel for
                                                            UOI.
                              62
                              +       W.P.(C) 2290/2022 & CM APPL.6582/2022 (for stay)
                                      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:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                     Page 13 of 62
                               63
                              +       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.
                              64
                              +       W.P.(C) 2357/2022 & CM APPL.6789/2022 (for stay)
                                      PUNEET GHAI                                    ..... Petitioner
                                                      Through  Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                               Mr. Sumit Lalchandani, Ms. Ananya
                                                               Kapoor, Ms. Soumya Singh, Mr.
                                                               Tarun Chanana, Advocates.
                                                      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.
                              65
                              +       W.P.(C) 2378/2022 & CM APPL.6834/2022 (for stay)

                                      GAUTAM CHAND JAIN                      ..... Petitioner
                                                   Through Ms.Mitika Choudhary, Adv.
                                                   versus
                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58 (1)
                                      & ORS.                                 ..... Respondents
                                                   Through Mr.Ajit Sharma, Sr. Standing Counsel
                                                           with Mr.Luqman Hasan, Adv for
                                                           respondent No.1.
                                                           Ms. Archana Gaur, Advocate for
                                                           UOI.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 14 of 62
                               66
                              +       W.P.(C) 2441/2022 & CM APPL.7047/2022 (for stay)

                                      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.

                              67
                              +       W.P.(C) 2442/2022 & CM APPL.7049/2022 (for stay)
                                      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.
                              68
                              +       W.P.(C) 2452/2022 & CM APPL.7066/2022 (for stay)
                                      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 for Revenue.
                              69
                              +       W.P.(C) 2516/2022 & CM APPL.7200/2022 (for stay)
                                      GAGAN CHADHA                                     ..... Petitioner
                                                      Through  Mr. Nitin Gulati, Adv.

                                                               Versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 15 of 62
                                       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
                                                            Counsel.

                              70
                              +       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 Agarwal, Sr. Standing
                                                                        Counsel, Mr. Tushar Gupta, Jr.
                                                                        Standing Counsel and Mr. Utkarsh
                                                                        Tiwari, Advocate.
                              71
                              +       W.P.(C) 2570/2022 & CM APPL.7345/2022 (for stay)
                                      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.
                              72
                              +       W.P.(C) 2588/2022 & CM APPL.7378/2022 (for stay)
                                      AJAY JAIN (HUF)                                  ..... Petitioner
                                                      Through  Mr.Nishit Gandhi, Adv.
                                                      versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                    Page 16 of 62
                                       ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent
                                                   Through Ms. Vibhooti Malhotra, Sr. Standing
                                                           Counsel     for   Revenue      with
                                                           Mr.Shailendra Singh, Jr Standing
                                                           Counsel & Mr.Udit Sharma, Adv.

                              73
                              +       W.P.(C) 2669/2022 & CM No.7649/2022 (for stay)
                                      T S AND SONS HUF                               ..... Petitioner
                                                      Through   Mr. P. Roychaudhuri with Mr. Gagan
                                                                Gupta, Advocates.

                                                               Versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1),
                                      DELHI                                  ..... Respondent
                                                   Through Mr. Sunil Agarwal, Sr. Standing
                                                           Counsel, Mr. Tushar Gupta, Jr.
                                                           Standing Counsel and Mr. Utkarsh
                                                           Tiwari, Advocate.
                              74
                              +       W.P.(C) 2698/2022 & CM No.7707/2022 (for stay)
                                      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.
                              75
                              +       W.P.(C) 2705/2022 & CM APPL.7720/2022 (for stay)
                                      M/S PERFECT POLYCHEM PRIVATE LIMITED ..... Petitioner
                                                      Through  Mr. Arzoo Raj, Adv.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                 Page 17 of 62
                                                                versus

                                      OFFICE OF THE INCOME TAX OFFICER            ..... Respondent
                                                     Mr. Sunil Agarwal, Sr. Standing Counsel, Mr.
                                                                Tushar Gupta, Jr. Standing Counsel
                                                                and Mr. Utkarsh Tiwari, Advocate.
                              76
                              +       W.P.(C) 2764/2022 & CM APPL.7927/2022 (for stay)

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

                                                               versus


                                      OFFICE OF THE INCOME TAX OFFICER         ..... Respondent
                                                     Through Ms.Vibhooti Malhotra, Sr. Standing
                                                             Counsel with Mr.Shailendra Singh, Jr.
                                                             Standing Counsel & Mr.Udit Sharma,
                                                             Adv.
                              77
                              +       W.P.(C) 2835/2022 & CM APPL.8162/2022 (for stay)
                                      ANKIT JAIN                                     ..... Petitioner
                                                      Through  Mr.Anuj    Aggarwal,        Mr.Vikrant
                                                               Chawla, Ms.Ayushi Bansal &
                                                               Mr.Sanyam Suri, Ms. Aishwarya
                                                               Sharma, Advs.
                                                      versus
                                      PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                              ..... Respondents
                                                    Through Mr.Ajit Sharma, Sr. Standing
                                                            Counsel.
                                                            Ms.Archana Gaur, Advocate for UOI

                              78
                              +       W.P.(C) 2853/2022 & CM APPL.8220/2022 (for stay)
                                      SANJU AGARWAL                                 ..... Petitioner
                                                      Through  Mr.P.Roychaudhuri, Adv.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 18 of 62
                                                                versus

                                      ITO, WARD 54 (1), DELHI & ANR.             ..... Respondents
                                                     Through    Mr.Sanjay Kumar, Sr.SC, Ms.Easha
                                                                Kadian, Jr.SC

                              79
                              +       W.P.(C) 2861/2022 & CM APPL.8267/2022 (for stay)

                                      P.K. MARKETING COMPANY                         ..... Petitioner
                                                    Through Mr.Anuj    Aggarwal,           Mr.Vikrant
                                                            Chawla, Ms.Ayushi Bansal &
                                                            Mr.Sanyam Suri, Ms. Aishwarya
                                                            Sharma, Advs.
                                                    versus
                                      PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR.
                                                                               ..... Respondents
                                                    Through Ms.Vibhooti Malhotra, Sr.SC. with
                                                            Mr. Shaliendra Singh and Mr. Udit
                                                            Sharma, Advocates.
                                                            Ms.Manisha Agrawal Narain, CGSC
                                                            with Mr. Aditya Singh Deshwal
                                                            Advocate for UOI.
                              80
                              +       W.P.(C) 2956/2022 & CM APPL.8579/2022 (for stay)
                                      SAGARI LEATHERS PVT. LTD.                   ..... Petitioner
                                                      Through  Mr.Sandeep        Chilana,          and
                                                               Ms.Shambhavi Sinha, Mr.Priyojeet
                                                               Chatterjee, Mr.Shekhar Sharma and
                                                               Mr.Abdullah Tanveer, Advocates.
                                                      versus

                                      PRINCIPAL COMMISSIONER OF INCOME TAX DELHI AND
                                      ANR.                                   ..... Respondents
                                                   Through Mr. Sunil Agarwal, Sr. Standing
                                                           Counsel, Mr. Tushar Gupta, Jr.
                                                           Standing Counsel and Mr. Utkarsh
                                                           Tiwari, Advocate.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 19 of 62
                               81
                              +       W.P.(C) 3038/2022 & CM APPL.8822/2022 (for stay)
                                      M/S SANT SANDESH MEDIA AND COMMUNICATION PVT.
                                      LTD.                                               ..... Petitioner
                                                      Through  Mr.Rishab Singla & Mr. Pawan Shree
                                                               Agrawal, Advs.
                                                               Mr. V.P. Gupta and Mr. Anunav
                                                               Kumar, Advocates.
                                                      versus
                                      INCOME TAX OFFICER WARD 22(3) DELHI AND ANR
                                                                                   ..... Respondents
                                                      Through  Mr. Sunil Agarwal, Sr. Standing
                                                               Counsel, Mr. Tushar Gupta, Jr.
                                                               Standing Counsel and Mr. Utkarsh
                                                               Tiwari, Advocate
                              82
                              +       W.P.(C) 3070/2022 & CM APPL.8881/2022 (for stay)
                                      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.
                              83
                              +       W.P.(C) 3074/2022 & CM APPL.8887/2022 (for stay)
                                      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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                  Page 20 of 62
                               84
                              +       W.P.(C) 3080/2022 & CM APPL.8923/2022 (for stay)
                                      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.
                              85
                              +       W.P.(C) 3081/2022 & CM APPL.8927/2022 (for stay)
                                      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.
                              86
                              +       W.P.(C) 3290/2022 & CM APPL.9559/2022 (for stay)
                                      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.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                     Page 21 of 62
                               87
                              +       W.P.(C) 3291/2022 & CM APPL.9561/2022 (for stay)
                                      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.
                              88
                              +       W.P.(C) 3438/2022 & CM APPL.10035/2022
                                      STRATAGEM PORTFOLIO (P) LTD                 ..... Petitioner
                                                      Through  Mr.Gautam Jain & Mr.Piyush Kumar
                                                               Kamal, Advs.
                                                      versus
                                      ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2)
                                      DELHI & ANR.                              ..... Respondents
                                                      Through  Mr.Ruchir Bhatia, Sr. Standing
                                                               Counsel with Ms.Mansie Jain, Adv.

                              89
                              +       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.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 22 of 62
                               90
                              +       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.
                              91
                              +       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.

                              92
                              +       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.
                              93
                              +       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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                   Page 23 of 62
                                                                Versus


                                      ASSISTANT COMMISSIONER OF INCOME
                                      TAX CIRCLE 22 2 DELHI & ANR.              ..... Respondents
                                                     Through   Mr. Sunil Agarwal, Sr. Standing
                                                               Counsel, Mr. Tushar Gupta, Jr.
                                                               Standing Counsel and Mr. Utkarsh
                                                               Tiwari, Advocate

                              94
                              +       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.


                              95
                              +       W.P.(C) 3699/2022 & CM APPL.10974/2022
                                      RAKESH KUMAR AGGARWAL                         ..... Petitioner
                                                      Through  Mr. P. Roychaudhuri with Mr. Gagan
                                                               Gupta, Advocates.

                                                               versus

                                      ACIT, CIRCLE - 59(1), DELHI & ANR.           ..... Respondents
                                                      Through    Mr. Sunil Agarwal, Sr. Standing
                                                                 Counsel, Mr. Tushar Gupta, Jr.
                                                                 Standing Counsel and Mr. Utkarsh
                                                                 Tiwari, Advocate



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters              Page 24 of 62
                               96
                              +       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.
                              97
                              +       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.

                              98
                              +       W.P.(C) 3774/2022 & CM APPL.11216/2022
                                      PREM CHAND GUPTA                               ..... Petitioner
                                                      Through  Mr. Abhishek Garg, Mr. Aayush
                                                               Kuchhal and Mr. Yash Gaiha, Advs.
                                                      versus
                                      ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 58(1),
                                      DELHI & ANR.                               ..... Respondents
                                                      Through  Mr. Abhishek Maratha, Sr. SC with
                                                               Mr. Pratyaksh Gupta, Jr. SC.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                     Page 25 of 62
                               99
                              +       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.
                              100
                              +       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.
                              101
                              +       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.
                              102
                              +       W.P.(C) 3817/2022 & CM APPL.11311/2022
                                      INDRA PORWAL                                    ..... Petitioner
                                                      Through  Mr. Nitin Gulati, Adv.
                                                      versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 26 of 62
                                       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.
                              103
                              +       W.P.(C) 3831/2022 & CM APPL.11371/2022
                                      DAVINDER BAJAJ                            ..... Petitioner
                                                      Through  Mr. Ved Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                      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.

                              104
                              +       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.
                              105
                              +       W.P.(C) 3942/2022 with CM APPL. 11747/2022
                                      UMA GOEL                                         ..... Petitioner
                                                      Through    Mr. T.M. Shivakumar, Adv.

                                                               versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                 Page 27 of 62
                                       ASSISTANT COMMISSIONER OF INCOME TAX
                                      CIRCLE 22(2), DELHI & ANR.                   ..... Respondents
                                                      Through  Mr. Ruchir Bhatia, Sr. SC with
                                                               Ms.Mansie Jain, Adv for Revenue.

                              106
                              +       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.

                              107
                              +       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.
                              108
                              +       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:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 28 of 62
                               109
                              +       W.P.(C) 4174/2022
                                      MEGHA JAIN                                            ..... Petitioner
                                                      Through           Mr. Dinesh Mohan Sinha, Advocate.

                                                               versus

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

                              110
                              +       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.

                              111
                              +       W.P.(C) 4187/2022 & CM APPL. 12540/2022
                                      SHANKER LAL SINGHANIA                        ..... Petitioner
                                                      Through  Mr. Kapil Goel with Mr. Sandeep
                                                               Goel, Advocates.
                                                      versus

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




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 29 of 62
                               112
                              +       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, Sr. Standing
                                                           Counsel for Revenue.
                              113
                              +       W.P.(C) 4266/2022
                                      N M INDUSTRIES LIMITED                     ..... Petitioner
                                                      Through Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                              Mr. Sumit Lalchandani, Ms. Ananya
                                                              Kapoor, Ms. Soumya Singh, Mr.
                                                              Tarun Chanana, Advocates.
                                                      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.
                              114
                              +       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 Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                      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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 30 of 62
                               115
                              +       W.P.(C) 4408/2022 & CM APPLs.13142-43/2022
                                      BRIJ BHUSHAN GUPTA                          ...... Petitioner
                                                      Through  Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                               Mr. Sumit Lalchandani, Ms. Ananya
                                                               Kapoor, Ms. Soumya Singh, Mr.
                                                               Tarun Chanana, Advocates.
                                                      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.
                              116
                              +       W.P.(C) 4459/2022 & CM APPLs.13299-13300/2022
                                      BRIJ BHUSHAN GUPTA                             ..... Petitioner
                                                      Through  Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                               Mr. Sumit Lalchandani, Ms. Ananya
                                                               Kapoor, Ms. Soumya Singh, Mr.
                                                               Tarun Chanana, Advocates.
                                                      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.
                              117
                              +       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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 31 of 62
                               118
                              +       W.P.(C) 4567/2022 & C.M.Nos.13706-13707/2022
                                      BHUSHAN LAL PANDITA                         ..... Petitioner
                                                      Through   Mr. Jaspal Singh Sethi with
                                                                Mr.Gaurav Jain, Advocates.
                                                      versus

                                      INCOME TAX OFFICER WARD 67(1) NEW DELHI
                                                                             ..... Respondent
                                                               Through   Mr. Sunil Agarwal, Sr. Standing
                                                                    Counsel, Mr. Tushar Gupta, Jr. Standing
                                                                    Counsel and Mr. Utkarsh Tiwari, Advocate
                              119
                              +       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
                                      THE DCIT CIRCLE EXEMPT 1 (1) DELHI          ..... Respondent
                                                    Through  Mr. Abhishek Maratha, Sr. Standing
                                                             Counsel for Revenue.
                              120
                              +       W.P.(C) 4692/2022 & C.M.Nos.14047-14048/2022
                                      LOTUS HERBALS PVT LTD                             ..... Petitioner
                                                      Through   Mr. Rohit Jain with Mr. Aniket D.
                                                                Aggarwal, and Mr.Abhisek Singhvi,
                                                                Advocates.
                                                      versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                               ..... Respondents
                                                   Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                           Mr.Vipul Agrawal and Mr.Parth
                                                           Semwal, Junior Standing Counsel for
                                                           the Revenue.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 32 of 62
                               121
                              +       W.P.(C) 4695/2022, CM             APPL.   14053/2022,     CM     APPL.
                                      14263/2022
                                      BRIJ BHUSHAN GUPTA                                   ..... Petitioner
                                                     Through            Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                        Mr. Sumit Lalchandani, Ms. Ananya
                                                                        Kapoor, Ms. Soumya Singh, Mr.
                                                                        Tarun Chanana, Advocates.
                                                               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.
                              122
                              +       W.P.(C) 4697/2022, CM APPL. 14061/2022
                                      MOHIT BAJAJ                                    ..... Petitioner
                                                      Through   Mr. Kushank Sindhu, Ms. Ghazal
                                                                Ghai, Mr. Anmol Singh and
                                                                Mr. Aditya Sain, Advocates.
                                                      versus
                                      UNION OF INDIA AND ORS                      ..... Respondents
                                                      Through   Mr. Mohit Sharma, Sr. Panel counsel
                                                                for UOI
                                                                Mr. Abhishek Maratha, Sr. Standing
                                                                Counsel for Revenue.
                              123
                              +       W.P.(C) 4737/2022, CM             APPL.   14170/2022,     CM     APPL.
                                      14180/2022
                                      KARAN VIR SINGH                                      ..... Petitioner
                                                     Through            Mr. Dhruv Agrawal, Sr. Advocate
                                                                        with Mr. Nishit Agrawal, Mr. Shrey
                                                                        Kapoor and Mr. Harsh Mishra,
                                                                        Advocates.
                                                               versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                    Page 33 of 62
                                       UNION OF INDIA & ORS.                                ..... Respondents
                                                    Through             Mr. Ajit Sharma, Advocate.
                              124
                              +       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.

                              125
                              +       W.P.(C) 4791/2022, C.M.APPL.14335/2022
                                      AJANTA POLYMERS PRIVATE LIMITED             ..... Petitioner
                                                      Through   Mr. Gaurav Jain with Ms. Akshita
                                                                Goyal and Mr. Shubham Gupta,
                                                                Advocates.
                                                      versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)
                                      DELHI AND ANR                         ..... Respondents
                                                   Through Mr.Zoheb Hossain, Sr. SC with Mr.
                                                           Mr.Vipul Agrawal and Mr.Parth
                                                           Semwal, Junior Standing Counsel for
                                                           the Revenue.
                              126
                              +       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.




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                     Page 34 of 62
                               127
                              +       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.

                              128
                              +       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.

                              129
                              +       W.P.(C) 4818/2022, C.M.APPLs.14395-96/2022
                                      VINOD KUMAR GUPTA HUF                      ..... Petitioner
                                                      Through   Mr. Ved Kumar Jain, Ms. Richa
                                                                Mishra and Mr. Animesh Tripathi,
                                                                Advocates.
                                                      Versus


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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                   Page 35 of 62
                               131
                              +       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.
                                                            Ms. Saroj Bidawat, Advocate for
                                                            UOI.

                              132
                              +       W.P.(C) 4879/2022, C.M.APPL.14616/2022
                                      BC EXPORTS                                     ..... Petitioner
                                                      Through   Dr.Rakesh Gupta, Mr.Somil Agarwal
                                                                & Mr.Anshul Mittal, Advocates.
                                                      versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
                                      58(1),DELHI & ANR.                       ..... Respondent
                                                     Through Ms. Vibhooti Malhotra, Advocate
                                                             with Mr. Shailendra Singh and Mr.
                                                             Udit Sharma, Advocates.

                              133
                              +       W.P.(C) 4892/2022, C.M.APPL.14640/2022
                                      NITIN SAXENA                                   ..... Petitioner
                                                      Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                Mr. Sumit Lalchandani, Ms. Ananya
                                                                Kapoor, Ms. Soumya Singh, Mr.
                                                                Tarun Chanana, Advocates.
                                                      versus
                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
                                      & ANR.                                       ..... Respondents
                                                      Through   Mr. Abhishek Maratha, Sr. Standing
                                                                Counsel for Revenue.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 36 of 62
                               134
                              +       W.P.(C) 4919/2022 & C.M.APPL.14682/2022, 17829/2022 and
                                      26875/2022
                                      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.
                              135
                              +       W.P.(C) 4924/2022 & C.M.APPL.14688/2022
                                      JAGMOHAN GARG (ERSTWHILE DIRECTOR OF COMPETENT
                                      REAL ESTATE DEVELOPERS PVT. LTD.)                           ..... Petitioner
                                                               Through   Mr. Vijay Singh and Ms.Smriti
                                                                         Sahay, Advocates.
                                                               versus

                                      UNION OF INDIA & ORS.                                  ..... Respondents
                                                    Through              Ms. Saroj Bidawal, Advocate for
                                                                         UOI.
                                                               Through   Mr.Zoheb Hossain, Sr. SC with Mr.
                                                                         Mr.Vipul Agrawal and Mr.Parth
                                                                         Sewwal, Junior Standing Counsel for
                                                                         the Revenue.
                              136
                              +       W.P.(C) 4946/2022, C.M.APPL.14724/2022
                                      KARNIK RAJAT                                 ..... Petitioner
                                                      Through   Mr. Rohit Jain with Mr. Aniket D.
                                                                Aggarwal, and Mr.Abhisek Singhvi,
                                                                Advocates.
                                                      versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 37 of 62
                                       ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                             ..... Respondents
                                                   Through Mr. Ajit Sharma, Advocate.
                              137
                              +       W.P.(C) 4956/2022, C.M.APPL.14735/2022
                                      VINOD KUMAR GUPTA HUF                    ..... Petitioner
                                                      Through   Mr. Ved Kumar Jain, Ms. Richa
                                                                Mishra and Mr. Animesh Tripathi,
                                                                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.

                              138
                              +       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 Agarwal, Sr. Standing
                                                                      Counsel, Mr. Tushar Gupta, Jr.
                                                                      Standing Counsel and Mr. Utkarsh
                                                                      Tiwari, Advocate for Revenue.
                              139
                              +       W.P.(C) 5024/2022, C.M.APPL.14974/2022
                                      UMA SHANKER                                  ..... Petitioner
                                                      Through   Mr. Piyush Kaushik, Advocate



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                   Page 38 of 62
                                                                versus

                                      PRINCIPAL COMMISSIONER OF INCOME TAX -20 NEW
                                      DELHI & ANR.                            ..... Respondents
                                                   Through  Mr. Ajit Sharma, Advocate.
                              140
                              +       W.P.(C) 5027/2022, C.M.APPL.14976/2022
                                      RENU MITTAL                                 ..... Petitioner
                                                      Through   Ms. Rashmi Chopra and Ms. Vatsala
                                                                C. Chaturvedi and Ms.Sonali Batra,
                                                                Advocates.
                                                      versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58(1)
                                      DELHI AND ANR.                          ..... Respondents
                                                   Through Ms. Vibhooti Malhotra, Sr. Standing
                                                           Counsel     for   Revenue       with
                                                           Mr.Shailendra Singh, Jr Standing
                                                           Counsel & Mr.Udit Sharma, Adv.
                              141
                              +       W.P.(C) 5064/2022, C.M.APPL.15046/2022
                                      NITIN SAXENA                                          ..... Petitioner
                                                               Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                         Mr. Sumit Lalchandani, Ms. Ananya
                                                                         Kapoor, Ms. Soumya Singh, Mr.
                                                                         Tarun Chanana, Advocates.
                                                               versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 49-1
                                      & ANR.                                ..... Respondents
                                                   Through Mr. Abhishek Maratha, Sr. Standing
                                                           Counsel for Revenue.
                              142
                              +       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.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                     Page 39 of 62
                                                                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.
                              143
                               +      W.P.(C) 5138/2022 & CM APPL.15285/2022
                                      SANDEEP SETHI                               ..... Petitioner
                                                      Through  Mr. Bhuvnesh Satija and Mr. Mohit
                                                               Prasad, Advocates.
                                                        versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX
                                      CIRCLE 28(1), DELHI AND ANR.               ..... Respondents
                                                      Through  Mr. Ajit Sharma, Advocate.
                              144
                              +       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, Sr. SC with Mr.
                                                             Mr.Vipul Agrawal and Mr.Parth
                                                             Semwal, Junior Standing Counsel for
                                                             the Revenue.

                              145
                              +       W.P.(C) 5145/2022, CM APPL. 15297/2022, CM APPL.17326-
                                      27/2022
                                      APOLLO INTERNATIONAL LIMITED               ..... Petitioner
                                                      Through Mr. Manu K. Giri, Advcoate.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters              Page 40 of 62
                                                                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.
                              146
                               +      W.P.(C) 5155/2022                 &   CM   APPL.    15321/2022,    CM
                                      APPL.15322/2022

                                      SRKK ASSOCIATES PRIVATE LIMITED      ..... Petitioner
                                                   Through  Mr. Ved Kumar Jain, Ms. Richa
                                                            Mishra and Mr. Animesh Tripathi,
                                                            Advocates.
                                                   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.
                              147
                              +       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.
                              148
                              +       W.P.(C) 5170/2022, CM APPL. 15348/2022
                                      MANISH KAPOOR                               ..... Petitioner
                                                      Through   Mr. Manuj Sabharwal, Advocates.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 41 of 62
                                                                versus

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

                              149
                              +       W.P.(C) 5178/2022, CM APPL. 15360/2022
                                      NAVNEET KAUR KOCHHAR                         ..... Petitioner
                                                      Through   Mr.Rajeev Sharma & Mr.Aditya
                                                                Sharma with Mr. Shubham Bhardwaj,
                                                                Advs.
                                                      versus

                                      INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX
                                      OFFICER WARD 54(1) DELHI & ANR.           ..... Respondents
                                                   Through   Mr.Zoheb Hossain, Sr. SC with Mr.
                                                             Mr.Vipul Agrawal and Mr.Parth
                                                             Semwal, Junior Standing Counsel for
                                                             the Revenue.
                              150
                               +      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.
                              151
                              +       W.P.(C) 5191/2022 & CM APPL.15412-13/2022
                                      MD OVERSEAS PRIVATE LIMITED               ..... Petitioner
                                                      Through  Mr. Ved Kumar Jain, Ms. Richa
                                                               Mishra and Mr. Animesh Tripathi,
                                                               Advocates.
                                                      versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters             Page 42 of 62
                                       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.
                              152
                              +       W.P.(C) 5209/2022, CM APPL. 15459/2022
                                      SATISH BANSAL                              ..... Petitioner
                                                      Through   Mr. Ved Kumar Jain, Ms. Richa
                                                                Mishra and Mr. Animesh Tripathi,
                                                                Advocates.
                                                      versus

                                      DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16-1,
                                      DELHI & ORS.                             ..... Respondents
                                                   Through Mr. Abhishek Maratha, Advocate for
                                                           respondent No.1.
                                                           Mr. Om Prakash with
                                                           Mr. Ghanshaym Singh, Mr. Devvrat
                                                           Yadav, Advocates for respondent
                                                           No.4.
                              153
                              +       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.
                              154
                              +       W.P.(C) 5246/2022, CM APPL. 15670/2022 and 19038/2022
                                      RAM KALI                                      ..... Petitioner
                                                      Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                                Advocates.
                                                      versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                 Page 43 of 62
                                       ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE
                                      43(1), DELHI & ANR.                        ..... Respondents
                                                      Through Mr. Sunil Agarwal, Sr. Standing
                                                              Counsel, Mr. Tushar Gupta, Jr.
                                                              Standing Counsel and Mr. Utkarsh
                                                              Tiwari, Advocate for Revenue.
                              155
                              +       W.P.(C) 5247/2022, CM APPL. 15675/2022 & 19025/2022
                                      RENU MITTAL                                     ..... Petitioner
                                                      Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                                Advocates.
                                                      versus

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

                              156
                              +       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, Sr. Standing
                                                           Counsel, Mr. Tushar Gupta, Jr.
                                                           Standing Counsel and Mr. Utkarsh
                                                           Tiwari, Advocate for Revenue.
                              157
                              +       W.P.(C) 5263/2022, CM APPL. 15720/2022
                                      SHRI. ANUP KUMAR HUF                        ..... Petitioner
                                                      Through   Mr. S. Krishnan and Mr. Rakesh
                                                                Kumar, Advocates.
                                                      versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 44 of 62
                                       THE ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                               ..... Respondents
                                                    Through Mr. Abhishek Maratha, Advocate.

                              158
                              +       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.

                              159
                              +       W.P.(C) 5273/2022, CM APPL. 15742/2022
                                      RAMESH CHANDER KALRA                ..... Petitioner
                                                  Through Mr. Ved Kumar Jain, Ms. Richa
                                                          Mishra and Mr. Animesh Tripathi,
                                                          Advocates.
                                                  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
                              160
                              +       W.P.(C) 5277/2022, CM APPL. 15749/2022
                                      POPULATION SERVICES INTERNATIONAL                      ..... Petitioner
                                                               Through   Mr. Aditya Vohra and Mr. Udit
                                                                         Naresh, Advocates.
                                                               versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 45 of 62
                                       DEPUTY COMMISSIONER OF INCOME TAX & ORS.
                                                                                             ..... Respondents
                                                               Through   Ms. Vibhooti Malhtora, Advocate.

                              161
                              +       W.P.(C) 5281/2022, CM APPL. 15756/2022
                                      AJAY JAIN                                  ..... Petitioner
                                                      Through   Mr. Ved Kumar Jain, Ms. Richa
                                                                Mishra and Mr. Animesh Tripathi,
                                                                Advocates.
                                                      versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-59-1,
                                      DELHI & ORS.                           ..... Respondents
                                                   Through Mr. Ajit Sharma, Mr. L. S. Hasan,
                                                           Advocates.
                                                           Mr. Ayush Kaushik, Advocates for
                                                           UOI.

                              162
                              +       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.


                              163
                              +       W.P.(C) 5297/2022, CM APPL. 15800/2022, 17858/2022
                                      KUBER PLANTERS LIMITED                         ..... Petitioner
                                                      Through: Ms. Ekashara Mahajan and Mr.
                                                                Adiraj Bali, Advocates.
                                                      versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 46 of 62
                                       ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                           ..... Respondents
                                                   Through
                              164
                              +       W.P.(C) 5299/2022, CM APPL. 15801/2022
                                      VISHWANATH GUPTA                           ..... Petitioner
                                                      Through   Mr. Ved Kumar Jain, Ms. Richa
                                                                Mishra and Mr. Animesh Tripathi,
                                                                Advocates.
                                                      versus

                                      INCOME TAX OFFICER, WARD 60(5), DELHI & ORS.
                                                                                 ..... Respondents
                                                   Through  Mr. Ajit Sharma, Mr. L. S. Hasan,
                                                            Advocates
                                                            Mr. Ved Prakash Tripathi, Advocate
                                                            for respondent No.5.
                              165
                              +       W.P.(C) 5300/2022, CM APPL. 15805/2022 & CM APPL.
                                      19134/2022
                                      NARESH KUMAR (HUF)                      ..... Petitioner
                                                     Through Ms. Divya and Mr.Ruchesh Sinha,
                                                             Advocates.
                                                     versus

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


                              168
                              +       W.P.(C) 5308/2022, CM APPL. 15821/2022
                                      MS.PRITIE THAPAR                                ..... Petitioner
                                                      Through   Mr. Bhuvnesh Satija and Mr. Mohit
                                                                Prasad, Advocates.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 47 of 62
                                                                versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                              ..... Respondent
                                                   Through Mr. Ajit Sharma, Mr. L. S. Hasan,
                                                           Advocates.
                              169
                              +       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.
                              170
                              +       W.P.(C) 5316/2022 and CM APPL. Nos. 15843/2022, 17827/2022
                                      KUBER PLANTERS LIMITED             ..... Petitioner
                                                      Through   Mr. Aditya Vohra and Mr. Udit
                                                                Naresh, Advocates.
                                                      versus

                                      ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                               ..... Respondents
                                                   Through Ms. Vibhooti Malhotra, Advocate.
                              171
                              +       W.P.(C) 5319/2022, CM APPL. 15836/2022
                                      POPULATION SERVICES INTERNATIONAL            ..... Petitioner
                                                      Through   Mr. Aditya Vohra and Mr. Udit
                                                                Naresh, Advocates.
                                                      versus

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



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 48 of 62
                               173
                              +       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.

                              174
                              +       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.
                                                                          Mr.Vipul Agrawal and Mr.Parth
                                                                          Semwal, Junior Standing Counsel for
                                                                          the Revenue.
                              175
                              +       W.P.(C) 6401/2022 and CM APPL. 19382/2022

                                      ANKIT GAUR                                           ..... Petitioner
                                                               Through:   Mr.Risabh Nangia, Advs.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                        Page 49 of 62
                                                                versus

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

                              176
                              +       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, Sr. SC with Mr.
                                                                Mr.Vipul Agrawal and Mr.Parth
                                                                Semwal, Junior Standing Counsel for
                                                                the Revenue.
                              177
                              +       W.P.(C) 7944/2022 & CM APPL.24194/2022
                                      BIRD WORLDWIDE FLIGHT
                                      SERVICES INDIA PVT LIMTED           ..... Petitioner
                                                      Through: Mr. Mayank Nagi, Advocate

                                                               versus

                                      DEPUTY COMMISSIONER OF INCOME TAX
                                      CIRCLE 4(2) DELHI & 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.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                  Page 50 of 62
                               178
                              +       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.
                              179
                              +       W.P.(C) 8994/2021
                                      SHARAD GARG                                         ..... Petitioner
                                                      Through           Mr.Venketesh Chaurasia and Ms.
                                                                        Rano Jain,Advs.
                                                               versus

                                      ITO, WARD 63(1), DELHI & ANR.                ..... Respondents
                                                     Through    Mr.Zoheb Hossain, Sr. SC with Mr.
                                                                Mr.Vipul Agrawal and Mr.Parth
                                                                Semwal, Junior Standing Counsel for
                                                                the Revenue.
                              180
                              +       W.P.(C) 9427/2021
                                      UJJWAL ARORA                                            ..... Petitioner
                                                      Through           Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                        Mr. Sumit Lalchandani, Ms. Ananya
                                                                        Kapoor, Ms. Soumya Singh, Mr.
                                                                        Tarun Chanana, Advocates.
                                                   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.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                      Page 51 of 62
                               181
                              +       W.P.(C) 9659/2021
                                      PANKAJ VERMA                                        ..... Petitioner
                                                      Through            Mr. Ved Kumar Jain, Ms. Richa
                                                                         Mishra and Mr. Animesh Tripathi,
                                                                         Advocates.
                                                               versus

                                      INCOME TAX OFFICER, WARD 69-1 & ORS. ..... Respondents
                                                   Through: Mr. Sunil Agarwal, Sr. Standing
                                                            Counsel, Mr. Tushar Gupta, Jr.
                                                            Standing Counsel and Mr. Utkarsh
                                                            Tiwari, Advocate for Revenue.
                                                            Mr. Satya Ranjan Swain, Sr. Panel
                                                            Counsel with Mr.Kautilya Birat, Mr.
                                                            Pratyashish Mohanty, Advocates, for
                                                            R-4.
                              182
                              +       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.

                              183
                              +       W.P.(C) 12926/2021& CMs 40710-11/2021
                                      SHIV KUMAR GUPTA                                ..... Petitioner
                                                      Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                Mr. Sumit Lalchandani, Ms. Ananya
                                                                Kapoor, Ms. Soumya Singh, Mr.
                                                                Tarun Chanana, Advocates.
                                                      versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                     Page 52 of 62
                                       INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents
                                                   Through  Mr.Ajit Sharma, Sr. SC.

                              184
                              +       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.
                              185
                              +       W.P.(C) 13384/2021 & CM APPLs.42168-169/2021
                                      ABHISHEK ARORA                                ..... Petitioner
                                                      Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                Mr. Sumit Lalchandani, Ms. Ananya
                                                                Kapoor, Ms. Soumya Singh, Mr.
                                                                Tarun Chanana, Advocates.
                                                      versus

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

                              186
                              +       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


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 53 of 62
                                       ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                              ..... Respondents
                                                   Through Mr.Kunal Sharma, Sr. SC with
                                                           Mr.Zehra Khan, Jr. SC and Mr. Shray
                                                           Nargotra, Adv.
                              187
                              +       W.P.(C) 13748/2021 & CM APPL.43424/2021
                                      ARLIE BUILDERS AND DEVELOPERS PRIVATE LIMITED
                                                                                      ..... Petitioner
                                                      Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                                Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                                Mann, Mr. Aditya Bali, Ms. Shwetha
                                                                Prabhakar      and      Mr.Himanshu
                                                                Aggarwal, Advocates.
                                                      versus

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

                              188
                              +       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.



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 54 of 62
                               189
                              +       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.
                                                           Mr.Vipul Agrawal and Mr.Parth
                                                           Semwal, Junior Standing Counsel for
                                                           the Revenue.
                              190
                              +       W.P.(C) 13760/2021 & CM APPL.43449/2021
                                      SHIKHI ESTATES PRIVATE LIMITED                ..... Petitioner
                                                      Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                                Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                                Mann, Mr. Aditya Bali, Ms. Shwetha
                                                                Prabhakar      and      Mr.Himanshu
                                                                Aggarwal, Advocates.
                                                      versus

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

                              191
                              +       W.P.(C) 13814/2021& CM APPL. 43599/2021
                                      RSND PROJECTS PRIVATE LIMITED                ..... Petitioner
                                                      Through  Mr. T.M. Shivakumar, Adv.

                                                               versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 55 of 62
                                       INCOME TAX OFFICER WARD 20(3) & ANR. ..... Respondents
                                                   Through  Mr. Sunil Agarwal, Sr. Standing
                                                            Counsel, Mr. Tushar Gupta, Jr.
                                                            Standing Counsel and Mr. Utkarsh
                                                            Tiwari, Advocate for Revenue.

                              192
                              +       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.


                              193
                              +       W.P.(C) 13825/2021 & CM APPL. 43626/2021
                                      SHIKHI ESTATES PRIVATE LIMITED                  ..... Petitioner
                                                      Through   Mr. Ms.Kavita Jha, Mr. Vaibhav
                                                                Kulkarni, Mr. Udit Naresh, Mr. Anant
                                                                Mann, Mr. Aditya Bali, Ms. Shwetha
                                                                Prabhakar      and     Mr.Himanshu
                                                                Aggarwal, Advocates.
                                                      versus

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




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters               Page 56 of 62
                               194
                              +       W.P.(C) 13888/2021 & CM APPL. 43850/2021
                                      NIDHI GUPTA                                  ..... Petitioner
                                                      Through   Mr.Sandeep        Chilana,          and
                                                                Ms.Shambhavi Sinha, Mr.Priyojeet
                                                                Chatterjee, Mr.Shekhar Sharma and
                                                                Mr.Abdullah Tanveer, Advocates.
                                                      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.

                              195
                              +       W.P.(C) 13901/2021 & CM APPL. 43877/2021
                                      MINAKSHI AGGARWAL                           ..... Petitioner
                                                      Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                Mr. Sumit Lalchandani, Ms. Ananya
                                                                Kapoor, Ms. Soumya Singh, Mr.
                                                                Tarun Chanana, Advocates.
                                                      versus

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

                              196
                              +       W.P.(C) 13907/2021 & CM APPL. 43889/2021
                                      SHIV KUMAR GUPTA -HUF                       ..... Petitioner
                                                      Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                Mr. Sumit Lalchandani, Ms. Ananya
                                                                Kapoor, Ms. Soumya Singh, Mr.
                                                                Tarun Chanana, Advocates.
                                                      Versus



Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                Page 57 of 62
                                       INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents
                                                   Through  Mr. Ajit Sharma, Sr. SC with
                                                            Mr.Anand Ram Mishra,Adv.


                              197
                              +       W.P.(C) 14049/2021 & CM APPL. 44358/2021
                                      DEVI DASS HUF                               ..... Petitioner
                                                      Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                Mr. Sumit Lalchandani, Ms. Ananya
                                                                Kapoor, Ms. Soumya Singh, Mr.
                                                                Tarun Chanana, Advocates.
                                                      versus

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


                              198
                              +       W.P.(C) 14053/2021 & CM APPL. 44366/2021
                                      MUKESH ARORA                                ..... Petitioner
                                                      Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                Mr. Sumit Lalchandani, Ms. Ananya
                                                                Kapoor, Ms. Soumya Singh, Mr.
                                                                Tarun Chanana, Advocates.
                                                      versus

                                      INCOME TAX OFFICER, CIRCLE 59-1 & ANR. ..... Respondents
                                                   Through   Ms.Vibhooti Malhotra, Sr. SC with
                                                             Mr.Shaliender Singh, Jr. SC, Mr.Udit
                                                             Sharma, Adv.
                              199
                              +       W.P.(C) 14100/2021 & CM APPL.44486/2021
                                      MUKESH ARORA -HUF                           ..... Petitioner
                                                      Through   Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                Mr. Sumit Lalchandani, Ms. Ananya
                                                                Kapoor, Ms. Soumya Singh, Mr.
                                                                Tarun Chanana, Advocates.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters             Page 58 of 62
                                                    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.
                              200
                              +       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.
                              201
                              +       W.P.(C) 14266/2021 & CM APPL.44953/2021
                                      REENA SINGH                             ..... Petitioner
                                                      Through   Ms. Divya and Mr.Ruchesh Sinha,
                                                                Advs.
                                                      versus

                                      ASSISSTANT COMMISSIONER OF INCOME TAX & ORS.
                                                                              ..... Respondents
                                                   Through Mr.Puneet Rai, Sr. SC with
                                                           Ms.Adeeba Mujahid, Jr. SC with
                                                           Mr. Karan Pandey, Advocate.
                                                           Ms. Archana Gaur, Adv. for UOI.
                                                           Mr.Rishabh Sahu, Central Govt. Sr.
                                                           Counsel for R-3.
                              202
                              +       W.P.(C) 14337/2021
                                      SUHARSH ARORA                                    ..... Petitioner
                                                      Through           Mr. Ved Kumar Jain, Ms. Richa
                                                                        Mishra and Mr. Animesh Tripathi,
                                                                        Advocates.


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                   Page 59 of 62
                                                                Versus


                                      INCOME TAX OFFICER, WARD 48-1 & ORS. ..... Respondents
                                                               Through   Mr. Abhishek Maratha, Advocate.
                                                                         Mr. Sandeep Tyagi, Advocate for
                                                                         respondent No.4.

                              203
                              +       W.P.(C) 14533/2021 & CM APPL.45713/2021
                                      RAVI KUMAR GUPTA                                         ..... Petitioner
                                                  Through                Mr. Aditya Dewan, Mr. Vivek Kumar
                                                                         Mishra,    Mr.    Sahil      Chandra,
                                                                         Advocates.
                                                               versus

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

                              204
                              +       W.P.(C) 14610/2021 & CM APPL.46026/2021
                                      SANGITA GARG                                            ..... Petitioner
                                                               Through   Ms. Vaishali Gupta, Advocate with
                                                                         Mr. Anubhav Gupta, Advocates.

                                                               versus

                                      OFFICE OF INCOME TAX OFFICER, WARD 59(3), DELHI &
                                      ORS.                                    ..... Respondents
                                                   Through Mr.Ajit Sharma, Advocate.
                                                           Mr.Narendra Kumar Srivastava,
                                                           Advocate for R-4.




Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                       Page 60 of 62
                               205
                              +       W.P.(C) 14711/2021 & CM APPL.46325/2021
                                      SUSHMA GOEL                                             ..... Petitioner
                                                               Through   Ms.Vaishali    Gupta, Mr.Anubhav
                                                                         Gupta, Advs.

                                                               Versus

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

                              206
                              +       W.P.(C) 14712/2021 & CM APPL.46327/2021 (for interim relief)

                                      UPENDRA GULATI                                          ..... Petitioner
                                                  Through                Ms.Vaishali    Gupta, Mr.Anubhav
                                                                         Gupta, Advs.
                                                               versus

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

                              207
                              +       W.P.(C) 15074/2021 & CM APPL.47528/2021
                                      SANJAY KUMAR                                         ..... Petitioner
                                                  Through                Mr.Sagar Rohatgi, Advocate.

                                                               versus


Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:03.06.2022
19:00:27                      W.P.(C) 10/2022 and connected matters                       Page 61 of 62
                                       ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
                                                                          ..... Respondents
                                                   Through Mr.Abhishek Maratha, Sr. SC,
                                                           Mr.Pratyaksh Gupta, Jr. SC for
                                                           Revenue.
                              208
                              +       W.P.(C) 15090/2021 & CM APPL.47574/2021 (for stay)
                                      POOJASMIT            INVESTMENTS          AND     TRADING PRIVATE
                                      LIMITED                                                    ..... Petitioner
                                                               Through      Mr. Salil Kapoor, Mr. Sanat Kapoor,
                                                                            Mr. Sumit Lalchandani, Ms. Ananya
                                                                            Kapoor, Ms. Soumya Singh, Mr.
                                                                            Tarun Chanana, Advocates.
                                                               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

% 02.06.2022 Arguments heard in part. List on 3rd June, 2022 at 2:30 p.m. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JUNE 02, 2022 j/msh Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:03.06.2022 19:00:27 W.P.(C) 10/2022 and connected matters Page 62 of 62