Tax -Central-1 v. Ojjus Medicare Pvt. Ltd

IN THE HIGH COURT OF DELHI AT NEW DELHI * Judgment reserved on: 22 February, 2024 Judgment pronounced on: 03 April, 2024 % + ITA 52/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 ..... Appellant Through: Mr. Ruchir Bhatia, SSC with Ms. Deeksha Gupta, Adv. versus OJJUS MEDICARE PVT. LTD. ..... Respondent Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Through: + W.P.(C) 3714/2023 & CM APPL. 14341/2023 (Interim Relief) ASHWANI KUMAR GUPTA ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 17, & ANR. ..... Respondents Through: Mr. Zoheb Hossain, SSC with Mr. Sanjeev Menon, JSC. + W.P.(C) 3907/2023 & CM APPLs. 15158/2023 (Stay) and 62298/2023 VINEETA GUPTA ..... Petitioner ..... Petitioner Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Through: Signature Not Verified Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER WARD 46(4) DELHI AND ANR ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 333/2024 & CM APPL. 1511/2024 (Interim Relief) KAPAREVA DEVELOPMENT PRIVATE LIMITED ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 28, DELHI & ORS. ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 334/2024 & CM APPL. 1514/2024 (Interim Relief) KAPAREVA DEVELOPMENT PRIVATE LIMITED ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 28, DELHI & ORS. ..... Respondents ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 335/2024 & CM APPL. 1519/2024 (Interim Relief) KAPAREVA DEVELOPMENT PRIVATE LIMITED ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 28, DELHI & ORS. ..... Respondents ..... Respondents Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. Through: + W.P.(C) 4784/2023 & CM APPL. 18488/2023 (Stay) ALANKIT INSURANCE BROKERS LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Through: Signature Not Verified + W.P.(C) 4836/2023 &CM APPL. 18693/2023 (Stay) ALANKIT FINSEC LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Mr. Vikas Pahwa, SSC with Mr. Prabhav Palli, Ms. Nimisha Jain, Mr. Aditya Shukla and Mr. Kushal Gupta, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 DELHI ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. Through: Signature Not Verified + W.P.(C) 4836/2023 &CM APPL. 18693/2023 (Stay) ALANKIT FINSEC LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Mr. Vikas Pahwa, SSC with Mr. Prabhav Palli, Ms. Nimisha Jain, Mr. Aditya Shukla and Mr. Kushal Gupta, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 DELHI ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 4944/2023 & CM APPL. 19152/2023 (Stay) NEW WAVE REALTORS PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER, WARD 18(3), DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Signature Not Verified Advs. + W.P.(C) 4993/2023 & CM APPL. 19488/2023 (Stay) VINEETA GUPTA ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER WARD 46(4 )& ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 5128/2023 & CM APPL. 20044/2023 (Stay) SHASHI GARG ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 28, DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. Signature Not Verified Digitally SignedITA 52/2024 & connected matters By:KAMLESH KUMARSigning Date:03.04.202419:31:23By:KAMLESH KUMARSigning Date:03.04.202419:31:23 + VINOD KUMAR GARG W.P.(C) 5130/2023 & CM APPL. 20048/2023 (Stay) ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 5150/2023 & CM APPL. 20099/2023 (Stay) NEW WAVE REALTORS PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + Signature Not Verified W.P.(C) 5181/2023 & CM APPL. 20217/2023 (Stay) ALANKIT INSURANCE BROKERS LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Through: versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + Signature Not Verified W.P.(C) 5181/2023 & CM APPL. 20217/2023 (Stay) ALANKIT INSURANCE BROKERS LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Through: + ALANKIT INSURANCE TPA LIMITED W.P.(C) 5182/2023 & CM APPL. 20219/2023 (Stay) ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + Signature Not Verified W.P.(C) 5215/2023 & CM APPL. 20383/2023 (Stay) VINOD KUMAR GARG ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Page 7 of 179 Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 5216/2023 & CM APPL. 20385/2023 (Stay) ALKA AGARWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.. + W.P.(C) 5217/2023 & CM APPL. 20387/2023 (Stay) VIKAS SURYA DEVELOPERS PRIAVTE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Signature Not Verified Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, DELHI & ANR. ..... Respondents Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs. + ALKA AGARWAL W.P.(C) 5224/2023 & CM APPL. 20409/2023 (Stay) ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, DELHI ..... Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 5236/2023 & CM APPL. 20429/2023 (Stay) ALANKIT FOREX INDIA LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 5240/2023 &CM APPL. 20469/2023 (Stay) TINA ORGANICS PVT. LTD. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, DELHI ..... Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 5236/2023 & CM APPL. 20429/2023 (Stay) ALANKIT FOREX INDIA LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 5240/2023 &CM APPL. 20469/2023 (Stay) TINA ORGANICS PVT. LTD. ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28 ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 5249/2023 & CM APPL. 20484/2023 (Stay) PRATISHTHA IMAGES PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus Signature Not Verified DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 DELHI ..... Respondent Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Through: + W.P.(C) 5252/2023 &ALANKIT FINSEC LIMITED W.P.(C) 5252/2023 &CM APPL. 20552/2023 (Stay) ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 5368/2023 &TINA ORGANICS PVT. LTD. W.P.(C) 5368/2023 &CM APPL. 20965/2023 (Stay) ..... Petitioner Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Through: Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28 ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 5370/2023 & CM APPL. 20969/2023 (Stay) ALANKIT FOREX INDIA LIMITED ..... Petitioner Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Through: versus DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Abhishek Maratha, SSC Mr. Parth Semwal, JSC. + W.P.(C) 5626/2023 & CM APPL. 22083/2023 (Stay) PRATISHTHA IMAGES PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus Signature Not Verified DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 5976/2023 & CM APPL. 23470/2023 (Stay) MOHAN KUMAR GARG ..... Petitioner Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Through: Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus Signature Not Verified DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 5976/2023 & CM APPL. 23470/2023 (Stay) MOHAN KUMAR GARG ..... Petitioner Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Through: versus DY. COMMISSIONER OF INCOME TAX CIRCLE 28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 5643/2023ALANKIT INSURANCE TPA LIMITED W.P.(C) 5643/2023& CM APPL. 22123/2023 (Stay) ..... Petitioner Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Through: versus Signature Not Verified DY. COMMISSIONER OF INCOME TAX CIRCLE 28, DELHI ..... Respondent Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Through: Advs. + W.P.(C) 5662/2023 & CM APPL. 22160/2023 (Stay) TARUN KUMAR SAHAY ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 5789/2023 & CM APPL. 22664/2023 (Stay) VIKAS PROMOTERS PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus Signature Not Verified DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 5790/2023 &VINOD KUMAR MAHESHWARI W.P.(C) 5790/2023 &CM APPL. 22666/2023 (Stay) ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 5794/2023 &CM APPL. 22676/2023 (Stay) VINOD KUMAR MAHESHWARI ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Signature Not Verified + W.P.(C) 6160/2023 &CM APPL. 24242/2023 (Stay) SHANTI KUMAR AGARWAL HUF ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Signature Not Verified + W.P.(C) 6160/2023 &CM APPL. 24242/2023 (Stay) SHANTI KUMAR AGARWAL HUF ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 6260/2023 & CM APPL. 24598/2023 (Stay) VIKAS PROMOTERS PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + Signature Not Verified W.P.(C) 6284/2023 &CM APPL. 24651/2023 (Stay) TARUN KUMAR SAHAY ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 6673/2023 &CM APPL. 26129/2023 (Stay) SAKSHI AGARWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 6962/2023 &CM APPL. 27125/2023 (Stay) VINEETA GUPTA ..... Petitioner Signature Not Verified Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER, WARD 46(4), DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 7157/2023 &CM APPL. 27900/2023 (Stay) PRATISHTHA IMAGES PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 7272/2023 & CM APPL. 28285/2023 (Stay) ALKA AGARWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Signature Not Verified Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent ..... Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 7279/2023 &ALANKIT INSURANCE TPA LIMITED W.P.(C) 7279/2023 &CM APPL. 28308/2023 (Stay) CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 7272/2023 & CM APPL. 28285/2023 (Stay) ALKA AGARWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Signature Not Verified Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent ..... Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 7279/2023 &ALANKIT INSURANCE TPA LIMITED W.P.(C) 7279/2023 &CM APPL. 28308/2023 (Stay) ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + Signature Not Verified W.P.(C) 7281/2023 &CM APPL. 28310/2023 (Stay) ALANKIT INSURANCE BROKERS LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 7283/2023 & CM APPL. 28315/2023 (Stay) ALANKIT FINSEC LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ..... Respondent Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. Through: + SHANTI KUMAR AGARWAL HUF W.P.(C) 7374/2023 & CM APPL. 28728/2023 (Stay) ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Signature Not Verified Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 7401/2023 &CM APPL. 28789/2023 (Stay) ALANKIT FOREX INDIA LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI ..... Respondent Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 7821/2023 &CM APPL. 30158/2023 (Stay) VIVEK GARG ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Signature Not Verified Digitally SignedITA 52/2024 & connected matters By:KAMLESH KUMARSigning Date:03.04.202419:31:23By:KAMLESH KUMARSigning Date:03.04.202419:31:23 Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 7821/2023 &CM APPL. 30158/2023 (Stay) VIVEK GARG ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Signature Not Verified Digitally SignedITA 52/2024 & connected matters By:KAMLESH KUMARSigning Date:03.04.202419:31:23By:KAMLESH KUMARSigning Date:03.04.202419:31:23 Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 7822/2023 &CM APPL. 30163/2023 (Stay) VIVEK GARG ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 9124/2023 &CM APPL. 34707/2023 (Stay) NEW WAVE REALTORS PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Signature Not Verified Kapoor, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 28, DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 383/2024 &CM APPL. 1782/2024 (Stay) ANUJ SHARMA ..... Petitioner Through: Mr. Ajay Wadhwa, Ms. Ragini Handa & Mr. Ujjwal Jain, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ORS. ... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 384/2024 &CM APPL. 1784/2024 (Stay) ANUJ SHARMA ..... Petitioner Through: Mr. Ajay Wadhwa, Ms. Ragini Handa & Mr. Ujjwal Jain, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 400/2024 &CM APPL. 1814/2024 (Stay) ANUJ SHARMA ..... Petitioner Through: Mr. Ajay Wadhwa, Ms. Ragini Handa & Mr. Ujjwal Jain, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 457/2024 & CM APPL. 2097/2024 (Stay) ANKIT AGARWAL -LEGAL HEIR OF LATE SHANTI KUMAR AGGARWAL W.P.(C) 457/2024 & CM APPL. 2097/2024 (Stay) ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + Signature Not Verified W.P.(C) 463/2024 & CM APPL. 2104/2024 (Stay) ANKIT AGARWAL -LEGAL HEIR OF LATE SHANTI KUMAR AGGARWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 476/2024 & CM APPL. 2123/2024 (Stay) Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + Signature Not Verified W.P.(C) 463/2024 & CM APPL. 2104/2024 (Stay) ANKIT AGARWAL -LEGAL HEIR OF LATE SHANTI KUMAR AGGARWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 476/2024 & CM APPL. 2123/2024 (Stay) SUNOJ ENGINEERS PVT LTD ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 477/2024 & CM APPL. 2125/2024 (Stay) ANKIT AGARWAL -LEGAL HEIR OF LATE SHANTI KUMAR AGGARWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Signature Not Verified Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 622/2024 &CM APPL. 2734/2024 (Stay SAKSHAM INVESTOR SERVICES PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER, WARD 22-1, NEW DELHI & ANR. ..... Respondents Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC, Mr. Utkarsh Tiwari and Mr. Amaan Ahmed Khan, Advs. + W.P.(C) 623/2024 &CM APPL. 2736/2024 (Stay) PACK PLAST -INDIA- PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER WARD 19-3, DELHI & ANR. ..... Respondents Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs. Through: + W.P.(C) 627/202 & CM APPL. 2746/2024 (Stay) SAKSHAM COMMODITIES LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER, WARD 22-1, NEW DELHI & ANR. ..... Respondents Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC, Mr. Utkarsh Tiwari and Mr. Amaan Ahmed Khan, Advs. Through: + W.P.(C) 630/2024, CM APPL. 2752/2024 (Stay) PACK PLAST -INDIA- PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus Signature Not Verified INCOME TAX OFFICER WARD 19-3, DELHI & ANR. ..... Respondents Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs. + W.P.(C) 639/2024 & CM APPL. 2795/2024 (Stay) PACK PLAST -INDIA- PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus Through: + W.P.(C) 630/2024, CM APPL. 2752/2024 (Stay) PACK PLAST -INDIA- PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus Signature Not Verified INCOME TAX OFFICER WARD 19-3, DELHI & ANR. ..... Respondents Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs. + W.P.(C) 639/2024 & CM APPL. 2795/2024 (Stay) PACK PLAST -INDIA- PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER WARD 19-3, DELHI & ANR. ..... Respondents Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs. + W.P.(C) 694/2024 &CM APPL. 3075/2024 (Stay) SUSHEEL JAIN ..... Petitioner Through: Mr. Gautam Jain, Ms. Reeta Chaudhary & Mr. Manish Yadav, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. Signature Not Verified Digitally SignedITA 52/2024 & connected matters By:KAMLESH KUMARSigning Date:03.04.202419:31:23By:KAMLESH KUMARSigning Date:03.04.202419:31:23 + W.P.(C) 697/2024 &CM APPL. 3083/2024 (Stay) PACK PLAST -INDIA- PRIVATE LIMITED ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER WARD 19-3, DELHI AND ANR. ..... Respondents Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs. + W.P.(C) 704/2024 &CM APPL. 3124/2024 (Stay) SUNOJ ENGINEERS PVT LTD ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv. + W.P.(C) 728/2024 & CM APPL. 3204/2024 (Interim Relief) VIKAS WAHI ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Signature Not Verified Agarwal & Mr. Dushyant Agrawal, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 731/2024 & CM APPL. 3210/2024 (Interim Relief) VIKAS WAHI ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 733/2024 & CM APPL. 3213/2024 (Interim Relief) VIKAS WAHI ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 734/2024 & CM APPL. 3218/2024 (Interim Relief) VIKAS WAHI ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus DEPUTY COMMISSIONER OFINCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents + W.P.(C) 733/2024 & CM APPL. 3213/2024 (Interim Relief) VIKAS WAHI ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 734/2024 & CM APPL. 3218/2024 (Interim Relief) VIKAS WAHI ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus DEPUTY COMMISSIONER OFINCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs. + W.P.(C) 794/2024 &JAGMOHAN KEJRIWAL W.P.(C) 794/2024 &CM APPL. 3428/2024 (Stay) ..... Petitioner Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. Through: versus INCOME TAX OFFICER WARD 62(1), DELHI & ANR. ..... Respondents Through: Mr. Vipul Agarwal, SSC with Mr. Gibran Naushad & Ms. Sakshi Shairwal, JSCs. + W.P.(C) 795/2024 &CM APPL. 3430/2024 (Stay) JAGMOHAN KEJRIWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Signature Not Verified Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER WARD 62(1), DELHI & ANR. ..... Respondents Through: Mr. Vipul Agarwal, SSC with Mr. Gibran Naushad & Ms. Sakshi Shairwal, JSCs. + W.P.(C) 824/2024 &CM APPL. 3522/2024 (Stay) JAGMOHAN KEJRIWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs. versus INCOME TAX OFFICER WARD 62(1), DELHI & ANR. ..... Respondents Through: Mr. Vipul Agarwal, SSC with Mr. Gibran Naushad & Ms. Sakshi Shairwal, JSCs. + W.P.(C) 826/2024 &CM APPL. 3525/2024 (Stay) JAGMOHAN KEJRIWAL ..... Petitioner Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Signature Not Verified Kapoor, Advs. versus INCOME TAX OFFICER WARD 62(1), DELHI & ANR. ..... Respondents Through: Mr. Vipul Agarwal, SSC with Mr. Gibran Naushad & Ms. Sakshi Shairwal, JSCs. + W.P.(C) 829/2024 &CM APPL. 3530/2024 (Interim Relief) MAMTA AGARWAL ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ORS. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 861/2024 &CM APPL. 3626/2024 (Interim Relief) MAMTA AGARWAL ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Signature Not Verified + W.P.(C) 873/2024 &CM APPL. 3649/2024 (Interim Relief) MAMTA AGARWAL ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 991/2024 &ASHUTOSH AGARWAL W.P.(C) 991/2024 &CM APPL. 4112/2024 (Interim Relief) versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Signature Not Verified + W.P.(C) 873/2024 &CM APPL. 3649/2024 (Interim Relief) MAMTA AGARWAL ..... Petitioner ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 991/2024 &ASHUTOSH AGARWAL W.P.(C) 991/2024 &CM APPL. 4112/2024 (Interim Relief) ..... Petitioner Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ORS ..... Respondents Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. Through: + W.P.(C) 1018/2024 &ASHUTOSH AGARWAL W.P.(C) 1018/2024 &CM APPL. 4234/2024 (Interim Relief) ..... Petitioner Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs. Through: versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ORS Through: ..... Respondents Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs. + W.P.(C) 1025/2024 &CM APPL. 4247/2024 (Interim Relief) ASHUTOSH AGARWAL ..... Petitioner Thr