+ W.p.(C) 1459/2024 & Cm Appl 6031/2024 Saksham Commodities Limited v. Income Tax Officer Ward 22(1), Delhi & Anr

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 06 March, 2024 Judgment pronounced on: 09 April, 2024 Judgment pronounced on: 09 April, 2024 + W.P.(C) 1459/2024 & CM APPL 6031/2024 SAKSHAM COMMODITIES LIMITED ..... Petitioner Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Versus INCOME TAX OFFICER WARD 22(1), DELHI & ANR. ..... Respondent Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 3007/2023 MODICARE LIMITED Through: ..... Petitioner Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 14 NEW DELHI ..... Respondent Through: Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian and Ms. Hemlata Rawat, Jr. Standing Counsels. + W.P.(C) 3019/2023 MODICARE LIMITED Through: ..... Petitioner Mr.Rohit Jain and Mr.Saksham Signature Not Verified Singhal, Advs. Versus + DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 14 NEW DELHI ..... Respondent ..... Respondent Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian and Ms. Hemlata Rawat, Jr. Standing Counsels. Through: W.P.(C) 3681/2023 MODICARE LIMITED ..... Petitioner Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Through: Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 14 NEW DELHI ..... Respondent ..... Respondent Through: Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian and Ms. Hemlata Rawat, Jr. Standing Counsels. + W.P.(C) 693/2024 & CM APPL 3073/2024 SUSHEEL JAIN ..... Petitioner Through: Mr.Gautam Jain, Ms.Reeta Chudhary and Mr.Manish Yadav, Advs. versus ASSISTANT COMMISSIONER CENTRAL CIRCLE 27, DELHI & ANR. OF INCOME TAX, ..... Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Puneett Singhal, JSCs, Ms. Mahima Garg & Ms. Deepika Goyal, Advs. Signature Not Verified + W.P.(C) 695/2024 & CM APPL 3078/2024 SUSHEEL JAIN ..... Petitioner Through: Mr.Gautam Jain, Ms.Reeta Chudhary and Mr.Manish Yadav, Advs. Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + SUSHEEL JAIN W.P.(C) 718/2024 & CM APPL 3176/2024 ..... Petitioner Through: Mr.Gautam Jain, Ms.Reeta Chudhary and Mr.Manish Yadav, Advs. Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + VIKAS WAHI W.P.(C) 719/2024 & CM APPL 3181/2024 ..... Petitioner Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Through: Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 26, DELHI & ORS. ..... Respondents Signature Not Verified Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + W.P.(C) 721/2024 & CM APPL 3183/2024 VIKAS WAHI ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 26, DELHI & ORS. ..... Respondents ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + VIKAS WAHI W.P.(C) 722/2024 & CM APPL 3190/2024 ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + W.P.(C) 723/2024 & CM APPL 3194/2024 VIKAS WAHI + W.P.(C) 721/2024 & CM APPL 3183/2024 VIKAS WAHI ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 26, DELHI & ORS. ..... Respondents ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + VIKAS WAHI W.P.(C) 722/2024 & CM APPL 3190/2024 ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + W.P.(C) 723/2024 & CM APPL 3194/2024 VIKAS WAHI ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Signature Not Verified Advs. Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DELHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + W.P.(C) 726/2024 & CM APPL 3201/2024 VIKAS WAHI ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 26, DLEHI AND ORS. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + W.P.(C) 792/2024 & CM APPL 3426/2024 MAMTA AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. Page 5 of 89 Signature Not Verified Digitally SignedWP(C) 1459/2024 & connected matters By:KAMLESH KUMARSigning Date:09.04.202416:33:08By:KAMLESH KUMARSigning Date:09.04.202416:33:08 + W.P.(C) 852/2024 & CM APPL 3611/2024 MAMTA AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + MAMTA AGARWAL W.P.(C) 853/2024 & CM APPL 3613/2024 ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + W.P.(C) 854/2024 & CM APPL 3615/2024 MAMTA AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus Signature Not Verified ASSISTANT COMMISSIONER OF INCOME (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. TAX + W.P.(C) 870/2024 & CM APPL 3643/2024 MAMTA AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Agrawal and Mr.Prateek Bhati, Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ..... Respondent Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + MAMTA AGARWAL W.P.(C) 871/2024 & CM APPL 3645/2024 ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. OF INCOME TAX TAX + W.P.(C) 870/2024 & CM APPL 3643/2024 MAMTA AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Agrawal and Mr.Prateek Bhati, Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ..... Respondent Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + MAMTA AGARWAL W.P.(C) 871/2024 & CM APPL 3645/2024 ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. OF INCOME TAX + W.P.(C) 872/2024 & CM APPL 3647/2024 MAMTA AGARWAL ..... Petitioner Signature Not Verified Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + W.P.(C) 874/2024 & CM APPL 3654/2024 MAMTA AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + W.P.(C) 992/2024 & CM APPL 4114/2024 ASHUTOSH AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI AND ORS. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + W.P.(C) 993/2024 & CM APPL 4116/2024 ASHUTOSH AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX .. RESPONDENT 1 CENTRAL CIRCLE 28 DELHI AND ORS. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + NARESH MITTAL W.P.(C) 1112/2024 & CM APPL 4686/2024 ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs. Versus INCOME TAX OFFICER WARD 43(6) DELHI & ORS. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 994/2024 & CM APPL 4118/2024 ASHUTOSH AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Signature Not Verified Page 9 of 89 Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI AND ORS. ..... Respondents Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + W.P.(C) 1005/2024 & CM APPL 4200/2024 ASHUTOSH AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ..... Respondent Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + W.P.(C) 1008/2024 & CM APPL 4210/2024 ASHUTOSH AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ..... Respondent Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. Signature Not Verified + W.P.(C) 1005/2024 & CM APPL 4200/2024 ASHUTOSH AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ..... Respondent Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. + W.P.(C) 1008/2024 & CM APPL 4210/2024 ASHUTOSH AGARWAL ..... Petitioner Through: Dr.Rakesh Gupta, Mr.Somil Agarwal, Mr.Dushyant Agrawal and Mr.Prateek Bhati, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ..... Respondent Through: Mr.Shlok Chandra, Sr.SC with Ms.Madhavi Shukla, Jr.SC, Ms.Priya Sarkar, Jr.SC and Mr.Ujjwal Jain, Adv. Signature Not Verified Digitally SignedWP(C) 1459/2024 & connected matters By:KAMLESH KUMARSigning Date:09.04.202416:33:08By:KAMLESH KUMARSigning Date:09.04.202416:33:08 + W.P.(C) 1080/2024 & CM APPL 4517/2024 FOREVER BODY CARE INDUSTRIES Through: W.P.(C) 1080/2024 & CM APPL 4517/2024 ..... Petitioner Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus INCOME TAX OFFICER, WARD 34(1 ), DELHI AND ANR ..... Respondents Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv. + W.P.(C) 1081/2024 & CM APPL 4518/2024 FOREVER BODYCARE INDUSTRIES FOREVER BODYCARE INDUSTRIES W.P.(C) 1081/2024 & CM APPL 4518/2024 ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus INCOME TAX OFFICER, WARD 34( 1 ), DELHI AND ANR ..... Respondents Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv. + W.P.(C) 1082/2024 & CM APPL 4521/2024 FOREVER BODY CARE INDUSTRIES W.P.(C) 1082/2024 & CM APPL 4521/2024 ..... Petitioner Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Through: Versus INCOME TAX OFFICER, WARD 34( I), DELHI & ANR. ..... Respondents Signature Not Verified Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv. + W.P.(C) 1083/2024 & CM APPL 4523/2024 FOREVER BODY CARE INDUSTRIES ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus INCOME TAX OFFICER, WARD 34( 1 ), DELHI & ANR. ..... Respondents Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv. + W.P.(C) 1084/2024 & CM APPL 4525/2024 FOREVER BODY CARE INDUSTRIES FOREVER BODY CARE INDUSTRIES W.P.(C) 1084/2024 & CM APPL 4525/2024 ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus INCOME TAX OFFICER, WARD 34(1 ), DELHI & ANR. ..... Respondents Through: Mr. Kunal Sharma, Sr.SC, Ms.Zehra Khan, Jr.SC & Mr.Shubhendu Bhattacharyya, Adv. + ASHISH AGRAWAL W.P.(C) 1089/2024 & CM APPL 4599/2024 ..... Petitioner Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs. Signature Not Verified Versus ASSISSTANT COMMISSIONER OF CENTAL CIRCLE-28 DELHI & ANR. OF INCOME TAX ..... Respondents Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. Through: + W.P.(C) 1092/2024 & CM APPL 4606/2024 ASHISH AGRAWAL ..... Petitioner Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs. Versus ASSISSTANT COMMISSIONER OF INCOME CENTAL CIRCLE-28 DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. TAX + ASHISH AGRAWAL ASHISH AGRAWAL W.P.(C) 1093/2024 & CM APPL 4608/2024 ..... Petitioner Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs. Through: Versus ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + W.P.(C) 1094/2024 & CM APPL 4610/2024 ASHISH AGRAWAL Through: + W.P.(C) 1092/2024 & CM APPL 4606/2024 ASHISH AGRAWAL ..... Petitioner Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs. Versus ASSISSTANT COMMISSIONER OF INCOME CENTAL CIRCLE-28 DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. TAX + ASHISH AGRAWAL ASHISH AGRAWAL W.P.(C) 1093/2024 & CM APPL 4608/2024 ..... Petitioner Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs. Through: Versus ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + W.P.(C) 1094/2024 & CM APPL 4610/2024 ASHISH AGRAWAL ..... Petitioner Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs. Through: Versus ASSISSTANT COMMISSIONER OF INCOME TAX CENTAL CIRCLE-28 DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + W.P.(C) 1095/2024 & CM APPL 4612/2024 ASHISH AGRAWAL ..... Petitioner Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs. Versus ASSISSTANT COMMISSIONER OF INCOME CENTAL CIRCLE-28 DELHI & ANR. ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. TAX + W.P.(C) 1096/2024 & CM APPL 4614/2024 ASHISH AGRAWAL ..... Petitioner Through: Mr.Ruchesh Sinha and Ms.Monalisa Maity, Advs. Versus ASSISSTANT COMMISSIONER OF CENTAL CIRCLE-28 DELHI & ANR. INCOME TAX ..... Respondents Through: Mr. Abhishek Maratha, Sr.SC with Mr. Parth Semwal and Ms. Nupur Sharma, Advs. + NARESH MITTAL W.P.(C) 1117/2024 & CM APPL 4697/2024 ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs. Versus INCOME TAX OFFICER WARD 43(6) DELHI & ORS. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. Signature Not Verified Digitally SignedWP(C) 1459/2024 & connected matters By:KAMLESH KUMARSigning Date:09.04.202416:33:08By:KAMLESH KUMARSigning Date:09.04.202416:33:08 Page 14 of 89 + W.P.(C) 1119/2024 & CM APPL 4700/2024 NARESH MITTAL ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs. Versus INCOME TAX OFFICER WARD 43(6) DELHI & ORS. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1120/2024 & CM APPL 4702/2024 NARESH MITTAL ..... Petitioner Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs. Versus INCOME TAX OFFICER WARD 43(6) DELHI & ORS. ..... Respondents Through: Mr. Sunil Agarwal, Sr. Standing Counsel along with Mr. Shivansh B. Pandya, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Adv. + W.P.(C) 1287/2024 & CM APPL 5333/2024 SATYA PAL ARYA ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Signature Not Verified Versus ASSISTANT COMMISSIONER CENTRAL CIRCLE - 31, DELHI Through: OF INCOME TAX, ..... Respondent Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + W.P.(C) 1290/2024 & CM APPL 5339/2024 SATYA PAL ARYA ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 31, DELHI ..... Respondent Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + SATYA PAL ARYA W.P.(C) 1311/2024 & CM APPL 5367/2024 ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus ASSISTANT COMMISSIONER OF CENTRAL CIRCLE - 31, DELHI OF INCOME TAX, ..... Respondent Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. Through: + SATYA PAL ARYA TAX, + W.P.(C) 1290/2024 & CM APPL 5339/2024 SATYA PAL ARYA ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 31, DELHI ..... Respondent Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + SATYA PAL ARYA W.P.(C) 1311/2024 & CM APPL 5367/2024 ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus ASSISTANT COMMISSIONER OF CENTRAL CIRCLE - 31, DELHI OF INCOME TAX, ..... Respondent Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. Through: + SATYA PAL ARYA W.P.(C) 1313/2024 & CM APPL 5369/2024 ..... Petitioner Through: Mr.Raghvendra Singh, Signature Not Verified Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 31, DELHI ..... Respondent Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. + SATYA PAL ARYA W.P.(C) 1317/2024 & CM APPL 5372/2024 ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 31, DELHI ..... Respondent Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. + SATYA PAL ARYA W.P.(C) 1321/2024 & CM APPL 5377/2024 ..... Petitioner Through: Mr.Raghvendra Singh, Mr.Abhishek Gupta, Mr.Gyanendra Rathour and Mr.Vaibhav Kumar, Advs. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 31, DELHI ..... Respondent Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. Signature Not Verified + SUNOJ ENGINEERS PVT.LTD W.P.(C) 1390/2024 & CM APPL 5747/2024 ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. + SUNOJ ENGINEERS PVT.LTD W.P.(C) 1393/2024 & CM APPL 5753/2024 ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with OF INCOME TAX, Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. + SUNOJ ENGINEERS PVT.LTD W.P.(C) 1404/2024 & CM APPL 5764/2024 ..... Petitioner Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Signature Not Verified Page 18 of 89 Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + SUNOJ ENGINEERS PVT.LTD W.P.(C) 1405/2024 & CM APPL 5766/2024 ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + SUNOJ ENGINEERS PVT. LTD W.P.(C) 1406/2024 & CM APPL 5768/2024 Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + SUNOJ ENGINEERS PVT.LTD W.P.(C) 1405/2024 & CM APPL 5766/2024 ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + SUNOJ ENGINEERS PVT. LTD W.P.(C) 1406/2024 & CM APPL 5768/2024 ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME TAX, Signature Not Verified CENTRAL CIRCLE 27, DELHI AND ANR & ANR. ..... Respondents Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. Through: + SUNOJ ENGINEERS PVT.LTD W.P.(C) 1407/2024 & CM APPL 5770/2024 ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with TAX, Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. + SUNOJ ENGINEERS PVT.LTD W.P.(C) 1408/2024 & CM APPL 5772/2024 ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE 27, DELHI & ANR. ..... Respondents Through: Mr.Gaurav Gupta, Sr.SC with Mr.Shivendra Singh, Jr.SC and Mr.Puneet Singhal, Jr.SC. TAX, + W.P.(C) 1460/2024 & CM APPL 6034/2024 Signature Not Verified SAKSHAM COMMODITIES LIMITED Through: ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Versus INCOME TAX OFFICER, WARD 22(1), DELHI & ANR. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1468/2024 & CM APPL 6046/2024 SAKSHAM COMMODITIES LIMITED W.P.(C) 1468/2024 & CM APPL 6046/2024 ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Through: Versus INCOME TAX OFFICER WARD 22(1), DELHI & ANR. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + OPV PACKAGING PVT LTD W.P.(C) 1473/2024 & CM APPL 6101/2024 ..... Petitioner Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Through: Versus Signature Not Verified INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. + W.P.(C) 1474/2024 & CM APPL 6103/2024 OPV PACKAGING PVT LTD ..... Petitioner Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Versus INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Versus INCOME TAX OFFICER WARD 22(1), DELHI & ANR. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + OPV PACKAGING PVT LTD W.P.(C) 1473/2024 & CM APPL 6101/2024 ..... Petitioner Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Through: Versus Signature Not Verified INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. + W.P.(C) 1474/2024 & CM APPL 6103/2024 OPV PACKAGING PVT LTD ..... Petitioner Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Versus INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. + W.P.(C) 1478/2024 & CM APPL 6118/2024 SAKSHAM COMMODITIES LIMITED W.P.(C) 1478/2024 & CM APPL 6118/2024 ..... Petitioner Through: Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Versus INCOME TAX OFFICER, WARD 22(1), DELHI & ANR. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1479/2024 & CM APPL 6120/2024 SAKSHAM COMMODITIES LIMITED ..... Petitioner Through: Mr.Salil Kapoor, Mr.Sumit Signature Not Verified Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Versus INCOME TAX OFFICER, WARD 22(1), DELHI & ANR. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1485/2024 & CM APPL 6137/2024 OPV PACKAGING PVT LTD ..... Petitioner Mr.Rohit Jain and Mr.Saksham Through: Singhal, Advs. Versus INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. + OPV PACKAGING PVT LTD W.P.(C) 1490/2024 & CM APPL 6146/2024 ..... Petitioner Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Through: Versus INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. + W.P.(C) 1491/2024 & CM APPL 6148/2024 Signature Not Verified OPV PACKAGING PVT LTD ..... Petitioner Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Versus INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. ..... Petitioner Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs. + W.P.(C) 1492/2024 & CM APPL 6150/2024 OPV PACKAGING PVT LTD Versus INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. + W.P.(C) 1493/2024 & CM APPL 6152/2024 OPV PACKAGING PVT LTD ..... Petitioner Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Versus INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. + W.P.(C) 1495/2024 & CM APPL 6154/2024 SAKSHAM COMMODITIES LIMITED Through: ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Versus INCOME TAX OFFICER, WARD 22(1), DELHI & ANR. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1763/2024 & CM APPL 7368/2024 CHANDER PARKASH GUPTA ..... Petitioner Through: Mr.Rohit Jain and Mr.Saksham Singhal, Advs. Versus INCOME TAX OFFICER WARD 19(1) DELHI & ORS. ..... Respondents Through: Mr.Puneet Rai, Sr.SC with Mr.Ashivini Kumar and Mr.Rishabh Nangia, Advs. + W.P.(C) 1495/2024 & CM APPL 6154/2024 SAKSHAM COMMODITIES LIMITED Through: ..... Petitioner Mr.Salil Kapoor, Mr.Sumit Lalchandani, Ms.Ananya Kapoor, Ms.Tarun Chanana, Mr.Shivam Yadav, Mr.Vibhu Jain, Mr.Utkarsa Gupta, Mr.Amandeep Mehta and Mr.Sanat Kapoor, Advs. Versus INCOME TAX OFFICER, WARD 22(1), DELHI & ANR. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1763/2024 & CM APPL 7368/2024 CHANDER PARKASH GUPTA ..... Petitioner Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1) DELHI & ORS. ..... Respondents ..... Respondents Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. Through: + W.P.(C) 1764/2024 & CM APPL 7370/2024 NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1), & ORS. ..... Respondents Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. Through: Signature Not Verified + W.P.(C) 1770/2024 & CM APPL 7395/2024 NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ..... Respondents ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1774/2024 & CM APPL 7405/2024 NEELKANTH STEEL AND ALLOYS ..... Petitioner Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. Through: Versus Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ..... Respondents ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1776/2024 & CM APPL 7409/2024 NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ..... Respondents ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. Signature Not Verified + W.P.(C) 1778/2024 & CM APPL 7417/2024 NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. & ORS. ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. + W.P.(C) 1782/2024 & CM APPL 7425/2024 NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ..... Respondents ..... Respondents Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. Through: + W.P.(C) 1783/2024 & CM APPL 7427/2024 NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ..... Respondents ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. I.T.Dept. Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ..... Respondents ..... Respondents Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. Through: + W.P.(C) 1783/2024 & CM APPL 7427/2024 NEELKANTH STEEL AND ALLOYS ..... Petitioner Through: Mr.Satyen Sethi and Mr.Arta Trana Panda, Advs. Versus ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 49(1) & ORS. ..... Respondents ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. I.T.Dept. Signature Not Verified + W.P.(C) 1802/2024 & CM APPL 7524/2024 CHANDER PARKASH GUPTA ..... Petitioner Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja and Mr. Animesh Tripathi, Advs. Through: Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43(1) DELHI & ORS. ..... Respondents ..... Respondents Through: Mr.Sunil Agarwal, Sr.SC with Mr.Shivansh B.Pandya, Jr.SC and Mr.Utkarsh Tiwari, Adv for I.T.Dept. CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV J U D G M E N T YASHWANT VARMA, J. S. No. Particulars Paragraph Nos. A. INTRODUCTION 1 - 3 B. BROAD FACTUAL MATRIX 4 - 6 C. SUBMISSIONS ADVANCED BY THE 7 - 32 PETITIONERSD. STAND OF THE RESPONDENTS 33 - 36 E. DISTINCTION BETWEEN SECTION 37 - 47 153A AND SECTION 153C F. INCRIMINATING MATERIAL- 48 - 62 CASCADING EFFECT?G. CONCLUSIONS 63 - 68 H. OPERATIVE DIRECTIONS 69 - 73 Signature Not Verified A.INTRODUCTION 1.This batch of writ petitions impugns notices issued under Section 153C of the Income Tax Act, 1961[1]with the petitioners-assessees asserting that in the absence of any material pertaining to the Assessment Years[2] which are proposed to be reopened and assessed having been gathered during the course of a search, the assumption of jurisdiction is wholly illegal and unsustainable in law. The submission principally flows from the recordal of facts as appearing in each of the Satisfaction Notes drawn by the Assessing Officer[3] of the non-searched person and the same carrying no reference specific to the AY in respect of which the impugned notices have come to be issued. In some of the writ petitions, the Satisfaction Notes as drawn by the AO of the non-searched person had neither been provided to the writ petitioners nor were they brought on the record by the respondents. However, submissions were addressed on the assertion as made in the writ petition with the position so set out not being disputed by the respondents. In those cases, we have consequently proceeded on the basis that the incriminating material did not pertain to the AY in respect of which reopening was impugned. 2.According to the writ petitioners, merely because incriminating material may have been found or discovered and which would pertain to a particular AY, the same would not constitute sufficient basis for initiation of assessment or reassessment proceedings in respect of the six AYs’ preceding the year of search or the entire block comprised in 1 Act 2 AYs 3 AO Signature Not Verified the “relevant assessment year” as defined by Explanation 1 to Section 153A of the Act. 2.According to the writ petitioners, merely because incriminating material may have been found or discovered and which would pertain to a particular AY, the same would not constitute sufficient basis for initiation of assessment or reassessment proceedings in respect of the six AYs’ preceding the year of search or the entire block comprised in 1 Act 2 AYs 3 AO Signature Not Verified the “relevant assessment year” as defined by Explanation 1 to Section 153A of the Act. 3.The challenge is founded on the contention that in the case of completed assessments which may fall either within the ambit of six preceding AYs’ or proverbially within the scope of “relevant assessment year”, a reassessment can be initiated only in respect of those AYs’ corresponding to which material may have been discovered in the course of a search and basis which the AO of the “other person” would be of the opinion that the same is likely have a “bearing on the determination of the total income” of the non-searched entity. The additional submission was that the requirement of incriminating material existing and thus constituting the basis for invocation of Section 153C would be liable to be viewed on identical terms, even in those cases where assessments may come to abate. The petitioners have placed the following details in respect of each of the individual writ petitioners which form part of this batch in the form of a chart which is extracted hereinbelow: Signature Not Verified Digitally SignedWP(C) 1459/2024 & connected matters By:KAMLESH KUMARSigning Date:09.04.202416:33:08By:KAMLESH KUMARSigning Date:09.04.202416:33:08 Signature Not Verified Signature Not Verified Signature Not Verified Digitally SignedWP(C) 1459/2024 & connected matters By:KAMLESH KUMARSigning Date:09.04.202416:33:08By:KAMLESH KUMARSigning Date:09.04.202416:33:08 B.BROAD FACTUAL MATRIX 4.Since the challenge raised is common, we deem it apposite to notice the facts as they obtain in the lead writ petition of Saksham Signature Not Verified Commodities Limited v. ITO, Ward 22(1), Delhi & Anr[4]. The impugned Section 153C notice dated 11 July 2022 pertains to AY 2015-16. It is the case of the writ petitioner that for the aforenoted AY, it had filed its Return of Income[5] under Section 139(1) of the Act on 24 September 2015. On 18 October 2019, a search and seizure operation was carried out in the case of the Alankit Group of companies[6]. Following the aforesaid, the Section 153C notice dated 11 July 2022 came to be issued by the respondents requiring the petitioner to submit its ROI for AY 2015-16. The issuance of the notice was preceded by the drawl of a Satisfaction Note by the jurisdictional AO, and since the same would have a material bearing on the question which stands raised, the same is reproduced hereinbelow: “Sanction note for initiating proceedings u/s 153C of the Income Tax Act 1961 in the case of Saksham Commodity Private Limited (PAN: AABCM533G) A letter dated 24.06.2022 from DCIT, Central Circle-28, Delhi issued vide F.No. DCIT/CC-28/Misc/2022-23/956 has been received in this office. Through the above letter, the following have been informed: 1. A search and seizure operation was carried out in the Alankit Group of cases on 18.10.2019 subsequently the said group was centralized to the jurisdiction of the undersigned. Accordingly, during the course of assessment proceedings u/s 153A of Alankit Group, material/documents related to case of Saksham Commodity Private Limited have been found. 2. Ledgers of have been obtained from laptop of Sh. Sunil Kumar Gupta found and seized from the residence of Sh. Sunil Kumar Gupta, at 3584/4, Narang Colony, Gali No. Tri Nagar Delhi (Path: A-321 SUNIL KUMARGUPTAHPLAPTOPIEXTRA CTED DATA\Tally[root].1\LocalDisk ANARKALI/BAC KUPIDATA 241DATA24). 4 WP(C) No. 1459/2024 5 ROI 6 Alankit Signature Not Verified 3. The transactions entered into by various beneficiaries, against unaccounted cash or otherwise to take accommodation entries, are as tabulated below: 2. Ledgers of have been obtained from laptop of Sh. Sunil Kumar Gupta found and seized from the residence of Sh. Sunil Kumar Gupta, at 3584/4, Narang Colony, Gali No. Tri Nagar Delhi (Path: A-321 SUNIL KUMARGUPTAHPLAPTOPIEXTRA CTED DATA\Tally[root].1\LocalDisk ANARKALI/BAC KUPIDATA 241DATA24). 4 WP(C) No. 1459/2024 5 ROI 6 Alankit Signature Not Verified 3. The transactions entered into by various beneficiaries, against unaccounted cash or otherwise to take accommodation entries, are as tabulated below: 4. The assessment proceedings are required to be taken u/s 153C of the Income Tax Act, 1961 as the warrant issued in the name of Sh. Alok Kumar Aggarwal, Sh. Ankit Aggarwal, M/s Alankit Ltd. and M/s Alankit Assignment. A.Y. Invoiced: A.Y. 2010-11 to A.Y. 2020-21.” 5.As is manifest from a perusal of the aforenoted Satisfaction Note, the respondents refer to incriminating material found in the course of the search and pertaining to Financial Years[7] 2009-10, 2010-11 and 2011-12. Since the corresponding AYs’ for the aforenoted period would be AYs’ 2010-11, 2011-12 and 2012-13, the petitioner asserts that the invocation of Section 153C for AY 2015-16 is wholly arbitrary and legally unsustainable. 6.When the writ petition was initially entertained on 01 February 2024, we had taken note of the challenge which stood raised and the 7 FYs Signature Not Verified pendency of identical questions in WP(C) 540/2024 and WP(C) 719/2024, which are also part of the present batch of writ petitions. Upon consideration of the interim orders that had been passed by us on the aforenoted petitions, we had provided that while it would be open for the respondents to proceed further in terms of the impugned notice, any orders adverse to the writ petitioner, if passed, would not be given effect to till the next date of listing. It is this interim order which has operated on the writ petition as well as others forming part of this batch. C.SUBMISSIONS ADVANCED BY THE PETITIONERS 7.Submissions on behalf of the writ petitioners were advanced by Mr. Salil Kapoor, Dr. Rakesh Gupta, Mr. Ved Jain and Mr. Rohit Jain, learned counsels. The petitioners principally contended that the power to assess or to reassess conferred by virtue of Section 153C of the Act is premised on the AO of the non-searched entity being satisfied on a perusal of the material handed over to it that