Kanwaljeet Kaur v. Assistant Commissioner Of Income Tax Circle (34) 1 Delhi & Ors

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Order reserved on: 30 January, 2025 Order pronounced on 04 February 2025 + W.P.(C) 3908/2023 & CM APPL. 75406/2024 (DIRECTIONS) KANWALJEET KAUR .....Petitioner Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs. Through: versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE (34) 1 DELHI & ORS. .....Respondents .....Respondents Through: Mr. Debesh Panda, SSC. + W.P.(C) 13458/2022 & CM APPL. 4563/2025(FOR DELINKING PET.) M/S BCL SECURE PREMISES PVT. LTD. .....Petitioner Through: Mr. Piyush Kaushik & Mr. Tanveer Zaki, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 14411/2022 SH. RAM AVTAR AGARWAL .....Petitioner Through: Ms. Priyanka Goel, Adv. versus UNION OF INDIA AND ORS .....Respondents Mr. Puneet Rai, SSC. Through: + W.P.(C) 262/2023 AADHAR TOURS AND TRAVELS PVT LTD .....Petitioner Through: Mr. Naresh Jain, Mr. Ankit Daga, Ms. Arti Agarwal, Ms. Signature Not Verified Rosy Banerjee, Mr. Alok Kumar & Mr. Rishabh Jain, Advs. Dr. Aseem Chawla, Sr. Adv./ Amicus Curiae with Ms. Pratishtha & Ms. Poshali, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs. Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs + W.P.(C) 14786/2022 AVINASH KUMAR SETIA .....Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta versus INCOME TAX OFFICER, WARD 30-1, EARLIER KNOWN AS ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -15, DELHI & ANR. .....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 15952/2022 PRATT AND WHITNEY CANADA SEA PTE LTD. ....Petitioner Through: Mr. Kamal Sawhney, Mr. Nikhil Agarwal and Mr. Nishank Vashistha, Advs. Signature Not Verified versus DEPUTY COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv. + W.P.(C) 16664/2022 MUMTAZ PATEL SIDDIQUI .....Petitioner Through: Mr. Anand Shankar, Mr. Amit Kumar & Mr. Debashish Mukherjee, Advs. versus ASSESSING OFFICER, INCOME TAX DEPARTMENT, WARD NO. 30(5), DELHI .....Respondent .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 5632/2023 DEEPAK GUPTA .....Petitioner Through: Mr. Paritosh Jain, Mr. Divyansh Jain & Mr. Vidhan Jain, Advs. versus NATIONAL FACELESS ASSESSMENT CENTRE, DELHI DELHI .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 5635/2023 ANKITA GARG .....Petitioner Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs. versus ITO WARD 43(6) DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Signature Not Verified Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. + W.P.(C) 5638/2023 SATISH GOYAL .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus INCOME TAX OFFICER WARD 49(1), DELHI & ORS. .....Respondents Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Through: + W.P.(C) 5645/2023 PRAMOD KUMAR GUPTA .....Petitioner Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. versus ACIT, CIR 25(1), DELHI & ANR. .....Respondents Signature Not Verified Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. + W.P.(C) 5638/2023 SATISH GOYAL .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus INCOME TAX OFFICER WARD 49(1), DELHI & ORS. .....Respondents Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Through: + W.P.(C) 5645/2023 PRAMOD KUMAR GUPTA .....Petitioner Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. versus ACIT, CIR 25(1), DELHI & ANR. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 5646/2023 PAWAN SINGLA ....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus Signature Not Verified INCOME TAX OFFICER WARD 43(6) DELHI & ORS. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 5648/2023 NORTH TOWN ESTATES PRIVATE LIMITED .....Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1) & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 5651/2023 DRAKE PROPERTIES PVT LTD .....Petitioner Ms. T.M Shivakumar, Ms. Sanjana, Ms. Kirti Kishore and Ms. Akanksha Johari, Advs. Sanjana, Ms. Kirti Kishore and Ms. Akanksha Johari, Advs. Through: versus INCOME TAX OFFICER WARD 7(1) DELLHI & ANR. .....Respondents Signature Not Verified Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs + W.P.(C) 5652/2023 KLAXON TRADING PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. Monalisa, Advs. versus INCOME TAX OFFICER WARD 14(3) DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 5658/2023 ANKITA GARG .....Petitioner Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs. versus ITO WARD 43(6) DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. + W.P.(C) 8064/2024 & CM APPL. 33261/2024 (Stay) NIRMAL KUMAR DHAMMANI .....Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Signature Not Verified versus Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. INCOME TAX OFFICER WARD 28(1), DELHI .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. ITO WARD 43(6) DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. + W.P.(C) 8064/2024 & CM APPL. 33261/2024 (Stay) NIRMAL KUMAR DHAMMANI .....Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Signature Not Verified versus Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. INCOME TAX OFFICER WARD 28(1), DELHI .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 298/2023 DIVYA BUILDMART PVT LTD .....Petitioner Through: Mr. Naresh Jain, Mr. Ankit Daga, Ms. Arti Agarwal, Ms. Rosy Banerjee, Mr. Alok Kumar & Mr. Rishabh Jain, Advs. Daga, Ms. Arti Agarwal, Ms. Rosy Banerjee, Mr. Alok Kumar & Mr. Rishabh Jain, Advs. versus UNION OF INDIA & ORS. Through: .....Respondents Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSCs, Mr. Anmol Jagga & Mr. Gaurav Kumar, Advs. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sanjeev Menon, JSCs, Mr. Anmol Jagga & Mr. Gaurav Kumar, Advs. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 1005/2023 VASHULINGA FINANCE PRIVATE LTD .....Petitioner Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs. Goel, Advs. versus Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25 1 .....Respondent .....Respondent Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 1509/2023 N.N. FINANCIAL SERVICES PVT. LTD. .....Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. versus INCOME TAX OFFICER, WARD 18-1, DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 2232/2023 DINESH GOYAL .....Petitioner Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13. 1 NEW DELHI .....Respondent Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 Page 9 of 133 + W.P.(C) 2844/2023 SV REALTORS PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha, Mr. Ranesh Singh Mankotia, Mr. Naman Mehta, Advs. Mankotia, Mr. Naman Mehta, Advs. versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-22 (2) NEW DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Mr. Shivansh B. Pandya, Mr. Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. Tiwari, Adv. + W.P.(C) 2889/2023 ASP DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. Monalisa, Advs. versus Through: Mr. Abhishek Garg, Mr. Yash Gaiha, Mr. Ranesh Singh Mankotia, Mr. Naman Mehta, Advs. Mankotia, Mr. Naman Mehta, Advs. versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-22 (2) NEW DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Mr. Shivansh B. Pandya, Mr. Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. Tiwari, Adv. + W.P.(C) 2889/2023 ASP DEVELOPERS PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. Monalisa, Advs. versus ITO WARD 1(1) NEW DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 2890/2023 GAMUT COMMERCIALS PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus ITO WARD 10 (1) NEW DELHI & ORS. .....Respondents Signature Not Verified Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 2891/2023 AJAY MITTAL .....Petitioner Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52 1 DELHI .....Respondent .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 2896/2023 SHOURYA INFRASTRUCTURE PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus INCOME TAX OFFICER WARD 23(1) DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3005/2023 ISRAR ALI KHAN .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus ITO WARD 28 (5) NEW DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 3068/2023 DUKE SPONGE AND IRON PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha, Mr. Ranesh Singh Mankotia, Mr. Naman Mehta, Advs. versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs + W.P.(C) 3097/2023 + W.P.(C) 3068/2023 DUKE SPONGE AND IRON PRIVATE LIMITED .....Petitioner Through: Mr. Abhishek Garg, Mr. Yash Gaiha, Mr. Ranesh Singh Mankotia, Mr. Naman Mehta, Advs. versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs + W.P.(C) 3097/2023 Signature Not Verified VINTAGE FOOTWEAR PRIVATE LIMITED .....Petitioner Through: Mr. Prakash Kumar & Ms. Rashmi Singh, Advs. Through: Mr. Prakash Kumar & Ms. Rashmi Singh, Advs. versus INCOME TAX OFFICER, WARD 26(3), NEW DELHI & ANR. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3106/2023 DIVINE SOFTECH PRIVATE LIMITED .....Petitioner Through: Mr. Prakash Kumar & Ms. Rashmi Singh, Advs. versus + INCOME TAX OFFICER, WARD 7(1), DELHI & ANR. .....Respondents Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. W.P.(C) 3136/2023 AMIT JAIN ....Petitioner Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs. versus INCOME TAX OFFICER WARD 47(1), DELHI .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Signature Not Verified Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs. Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. + W.P.(C) 3138/2023 PAWANSUT MEDIA SERVICES PVT LTD. .....Petitioner Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs. versus + INCOME TAX OFFICE WARD 19 3 NEW DELHI AND ANR. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. W.P.(C) 3172/2023 HARJEET SINGH KANDHARI .....Petitioner Mr. Ruchesh Sinha and Ms. Monalisa, Advs. Through: versus INCOME TAX OFFICER WARD 53(1) DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 3278/2023 SHANTI DEVI CHARITABLE TRUST .....Petitioner Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, versus Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. INCOME TAX OFFICER & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3281/2023 SUNITA SHARMA .....Petitioner Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. versus ITO, WARD 36(1), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 3408/2023 ANCHAL NARANG1 .....Petitioner Through: Mr. Kamal Sawhney, Mr. Nikhil Agarwal and Mr. Nishank Vashistha, Advs. versus ITO WARD 44 6 NEW DELHI .....Respondent Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3470/2023 SEASHELL BUILDSPACES PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus + INCOME TAX OFFICER WARD 23(1) DELHI & ORS. .....Respondents Through: Mr. Puneet Rai, SSC + W.P.(C) 3408/2023 ANCHAL NARANG1 .....Petitioner Through: Mr. Kamal Sawhney, Mr. Nikhil Agarwal and Mr. Nishank Vashistha, Advs. versus ITO WARD 44 6 NEW DELHI .....Respondent Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3470/2023 SEASHELL BUILDSPACES PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus + INCOME TAX OFFICER WARD 23(1) DELHI & ORS. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. W.P.(C) 3513/2023 GAIN CAPITAL PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus ACIT(OSD) DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs. Ms. Anu Priya and Ms. Nisha Minz, Advs. + W.P.(C) 3533/2023 GAYATRI DHODY .....Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. Yadav & Mr. Utkarsa Kr. Gupta, Advs. versus Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 INCOME TAX OFFICER, WARD 29 (1), DELHI AND ANR. & ORS. .....Respondents Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs. + W.P.(C) 3572/2023 GAIN CAPITAL PRIVATE LIMITED .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus ACIT(OSD), DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs. + W.P.(C) 3573/2023 SONA JOSHI1 .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus INCOME TAX OFFICER WARD 60(1) & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 3618/2023 Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 SUBASH GOYAL HUF .....Petitioner Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. versus ITO, WARD 36(1), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 3668/2023 HARSHIT FINVEST PVT LTD .....Petitioner Through: Mr. Vineet Garg, Adv. versus INCOME TAX OFFICER, WARD-11(1) & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 3672/2023 & CM APPL. 10804/2024 (Interim Stay) VINOD GOYAL AND SONS .....Petitioner Signature Not Verified Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 3668/2023 HARSHIT FINVEST PVT LTD .....Petitioner Through: Mr. Vineet Garg, Adv. versus INCOME TAX OFFICER, WARD-11(1) & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 3672/2023 & CM APPL. 10804/2024 (Interim Stay) VINOD GOYAL AND SONS .....Petitioner Signature Not Verified Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. versus Signature Not Verified Through: Mr. Piyush Kaushik and Mr. Tanveer Zaki, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 3875/2023 JEET KAUR .....Petitioner Through: Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs. versus INCOME TAX OFFICER WARD 19(3) NEW DELHI & ORS. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3878/2023 HARCHARAN SINGH .....Petitioner Through: Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs. Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 Page 20 of 133 versus INCOME TAX OFFICER WARD (35) 1 & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 3895/2023 & CM APPL. 5818/2025 (365 Days Delay in C.A.) BONLON INDUSTRIES LTD .....Petitioner Through: Mr. Vineet Garg, Adv. versus THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 4(2) & ANR. .....Respondents .....Respondents Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3940/2023 M/S SAG INFRASTRUCTURE DEVELOPERS PVT LTD .....Petitioner Through: Mr. Bhuvnesh Satija and Mr. Aniket Khanduri, Advs. versus INCOME TAX OFFICER WARD 22(1) & ANR. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Signature Not Verified Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3945/2023 RUPIN KHANDPURA .....Petitioner Through: Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs. Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs. versus + INCOME TAX OFFICER WARD 28(5) NEW DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Signature Not Verified Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 3945/2023 RUPIN KHANDPURA .....Petitioner Through: Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs. Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs. versus + INCOME TAX OFFICER WARD 28(5) NEW DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. W.P.(C) 4027/2023 SANTOSH TIMBER TRADING COMPANY LTD .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. Monalisa, Advs. versus INCOME TAX OFFICER WARD 22(1) DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Page 22 of 133 Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 + Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. W.P.(C) 4038/2023 HIMALAYA POLYTECH PRIVATE LTD .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus INCOME TAX OFFICER WARD 11(3) DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 4150/2023 LALIT GULATI .....Petitioner Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs. versus + ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1) DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. W.P.(C) 4257/2023 Signature Not Verified VIVO APPARELS PRIVATE LIMITED Through: .....Petitioner Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Sourav Verma & Mr. Dushyant Agarwal, Advs. Agarwal, Mr. Sourav Verma & Mr. Dushyant Agarwal, Advs. versus INCOME TAX OFFICER, WARD 26(3) DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. + W.P.(C) 4258/2023 KAMLESH KUMAR GUPTA .....Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Sourav Verma & Mr. Dushyant Agarwal, Advs. Agarwal, Mr. Sourav Verma & Mr. Dushyant Agarwal, Advs. versus ASSISTANT COMMISSIONER OFINCOME TAX CIRCLE 1(1) & ANR. .....Respondents .....Respondents Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv. Mr. Gaoraang Ranjan, Adv. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 4326/2023 BEST INFRATECH PRIVATE LIMITED .....Petitioner Through: Mr. Rites Goel & Mr. Lakshay Sawhney, Advs. versus + W.P.(C) 4258/2023 KAMLESH KUMAR GUPTA .....Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Sourav Verma & Mr. Dushyant Agarwal, Advs. Agarwal, Mr. Sourav Verma & Mr. Dushyant Agarwal, Advs. versus ASSISTANT COMMISSIONER OFINCOME TAX CIRCLE 1(1) & ANR. .....Respondents .....Respondents Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv. Mr. Gaoraang Ranjan, Adv. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 4326/2023 BEST INFRATECH PRIVATE LIMITED .....Petitioner Through: Mr. Rites Goel & Mr. Lakshay Sawhney, Advs. versus INCOME TAX OFFICER WARD 4(1) AND ORS & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs Mr. Sonal Singh and Mr. Anmol Adhrit, Advs. + W.P.(C) 4375/2023 MR SHUBHAM JAIN .....Petitioner Through: Mr. Mahe Zehra, Adv. versus THE INCOME TAX OFFICER CIRCLE -28(5), DELHI AND ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 4376/2023 NEERU JAIN .....Petitioner Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs. versus INCOME TAX OFFICER, WARD 29(1),DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Ms. Bakshi Vinita, SPC for R-6 Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs. + W.P.(C) 4378/2023 Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 MOULDCRAFT INDIA PVT LTD .....Petitioner Through: Mr. Gautam Jain, Mr. Shaantanu Jain, Mr. Deepanshu Jain & Mr. Manish Yadav, Advs. versus DEPUTY COMMISSIONER INCOME TAX AND ANR .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 4405/2023 ALKA GARG .....Petitioner Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. Gaur and Ms. Sakshi Srivastava, Advs. versus ITO, WARD 44(6), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. + W.P.(C) 4423/2023 ADYCON INFRASTRUCTURES PVT. LTD. Through: Mr. P. Roychaudhuri, Adv. Through: Mr. P. Roychaudhuri, Adv. .....Petitioner versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs + W.P.(C) 4574/2023 GIRISH KAPUR .....Petitioner Through: Mr. Bharat Beriwal, Adv. versus + INCOME TAX OFFICER WARD 10(1) DELHI & ORS. & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. W.P.(C) 4584/2023 LALIT KUMAR SAPRA .....Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43-1 DELHI & ANR. .....Respondents Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs + W.P.(C) 4574/2023 GIRISH KAPUR .....Petitioner Through: Mr. Bharat Beriwal, Adv. versus + INCOME TAX OFFICER WARD 10(1) DELHI & ORS. & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. W.P.(C) 4584/2023 LALIT KUMAR SAPRA .....Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43-1 DELHI & ANR. .....Respondents .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Signature Not Verified + W.P.(C) 4658/2023 & CM APPL. 39117/2023 (Direction) VINAY JAIN HUF .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus INCOME TAX OFFICER WARD 43(6) DELHI & ORS. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 4659/2023 & CM APPL. 17933/2023 (Stay) RAJDHANI EDUCATIONAL CHARITABLE TRUST .....Petitioner Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs. versus INCOME TAX OFFICER WARD EXEMP 2(4) .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 6426/2023 SHERUL INSULATION PRIVATE LIMITED .....Petitioner Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs. versus INCOME TAX OFFICER WARD 23( 1), DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 7997/2023 & CM APPL. 30759/2023 (Interim Stay) Signature Not Verified W.P.(C) 3908/2023 & Connected Matters Digitally SignedBy:KAMLESH KUMARSigning Date:04.02.202516:15:56 SUNITA KAMRA .....Petitioner Through: Mr. Sumit K. Batra, Mr. Manish Khurana, Ms. Priyanka Jindal & Mr. Siddharth Sarwal, Advs. Khurana, Ms. Priyanka Jindal & Mr. Siddharth Sarwal, Advs. versus + INCOME TAX OFFICER, WARD 19(3), DELHI .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. W.P.(C) 4684/2023 VAIBHAV JAIN .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. Monalisa, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1), DELHI & ORS. .....Respondents .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. + W.P.(C) 4786/2023 JAYCEE HOUSING PRIVATE LIMITED .....Petitioner Through: Ms. Smriti Sahay and Ms. Pragati Singh, Advs. Pragati Singh, Advs. versus Signature Not Verified + CENTRAL BOARD OF DIRECT TAX & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. W.P.(C) 4880/2023 PRADEEP KUMAR JAIN .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv. + W.P.(C) 4786/2023 JAYCEE HOUSING PRIVATE LIMITED .....Petitioner Through: Ms. Smriti Sahay and Ms. Pragati Singh, Advs. Pragati Singh, Advs. versus Signature Not Verified + CENTRAL BOARD OF DIRECT TAX & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. W.P.(C) 4880/2023 PRADEEP KUMAR JAIN .....Petitioner Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs. versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(1), DELHI & ANR. .....Respondents Through: Mr. Puneet Rai, SSC Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 4899/2023 ROHIT SAHAI .....Petitioner Through: Ms. T.M Shivakumar, Ms. Sanjana, Ms. Kirti Kishore and Ms. Akanksha Johari, Advs. Ms. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1) DELHI & ANR. .....Respondents .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs. + W.P.(C) 4915/2023 NITIN SAXENA .....Petitioner Signature Not Verified Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs. versus INCOME TAX OFFICER WARD NO. 49(1), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C) 4941/2023 SHARAD GARG .....Petitioner Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs. versus + ITO, WARD 63(1), DELHI & ANR. .....Respondents Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv. Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. W.P.(C) 5123/2023 LAMBA TRADERS AND ENGINEERS PVT Signature Not Verified LTD .....Petitioner Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 13 1, DELHI & ORS. .....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. Mr. Hemant Kumar Yadav, SPC for R-2. + W.P.(C) 5186/2023 MANAK CONSULTANTS PRIVATE LIMITED .....Petitioner Through: Mr. Prashant Shukla, Adv. versus INCOME TAX OFFICER WARD 16(3) W.P.(C) 5123/2023 LAMBA TRADERS AND ENGINEERS PVT Signature Not Verified LTD .....Petitioner Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 13 1, DELHI & ORS. .....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. Mr. Hemant Kumar Yadav, SPC for R-2. + W.P.(C) 5186/2023 MANAK CONSULTANTS PRIVATE LIMITED .....Petitioner Through: Mr. Prashant Shukla, Adv. versus INCOME TAX OFFICER WARD 16(3) & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. + W.P.(C) 5187/2023 SHALINI DAGA .....Petitioner Through: Ms. T.M Shivakumar, Ms. Sanjana, Ms. Kirti Kishore and Ms. Akanksha Johari, Advs. versus Signature Not Verified ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1) DELHI & ANR. .....Respondents 28(1) DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv. Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs. Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs. + W.P.(C)