2022 Supreme(Online)(DEL) 4390

$- 1 to 94, 96 to 152, 155-157, 159 to 174 and 177 (Section 148 matters)

* IN THE HIGH Court OF DELHI AT NEW DELHI + W.P.(C) 10/2022, CM APPL.16/2022 (Interim relief & CM APPL.13602/2022 (condonation of delay)

SUMAN JEET AGARWAL ..... Petitioner Through Mr. Satyen Sethi with Mr. Arta Trana Panda, Advocates.

versus INCOME TAX OFFICER, WARD

61(1), & ORS. ..... Respondents Through Mr.Zoheb Hossain, Sr. Standing Counsel with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

2 + W.P.(C) 269/2022 & CM APPL.789/2022 (for stay)

SABHARWAL APARTMENTS PRIVATE LIMITED ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE

22-2, DELHI & ANR. ..... Respondents Through Mr.Ruchir Bhatia, Sr. Standing Counsel with Ms. Mansie Jain, Advocate.

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

SHANKAR GROWTH FUND PVT LTD ..... Petitioner Through Mr. Venketesh Mohan Chaurasia, Advocates.

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

4 + W.P.(C) 387/2022 & CM APPL.1117/2022 (for stay)

SOMNATH VIRMANI ..... Petitioner Through Mr. Sunil Kumar Mukhi, Advocate.

versus DCIT CIRCLE 13(1) DELHI AND ANR. ..... Respondents Through Mr. Ajit Sharma, Sr. Standing Counsel for Revenue.

5 + W.P.(C) 440/2022 & CM APPL.1229/2022 (for stay)

S N ENTERPRISES ..... Petitioner Through Mr.Satyen Sethi & Mr.Arta Trana Panda, Advs.

versus INCOME TAX OFFICER & ORS. ..... Respondents Through Mr. Sanjay Kumar, Sr. SC with Ms. Easha Kadian, Advocate.

6 + W.P.(C) 471/2022 & CM APPL.1327/2022 (for stay)

S N ENTERPRISES ..... Petitioner Through Mr.Satyen Sethi & Mr.Arta Trana Panda, Advs.

INCOME TAX OFFICER, WARD 63(1) & ORS. ..... Respondents Through Mr. Sanjay Kumar, Sr. SC with Ms. Easha Kadian, Advocate.

7 + W.P.(C) 496/2022, CM APPL.1458/2022 (for stay) & CM APPL.13601/2022 (condonation of delay)

ASHISH PODDAR ..... Petitioner Through Mr. Samyak Jain, Adv.

versus INCOME TAX OFFICER WARD 54(1) & ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

8 + W.P.(C) 511/2022 & CM APPL.1484/2022 SANTOSH INFRATECH PRIVATE LIMITED ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus INCOME TAX OFFICER, WARD 22-3, DELHI & ORS.

..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

Mr.Neeraj, Mr.Sahaj Garg, Mr.Vedansh Anand, Mr.Rudra Paliwal and Mr.Sanjay Pal, Advs. for R-4.

Ms.Aakanksha Kaul, Mr.Manek Singh, Mr.Aman Sahani, Advocates for UOI.

9 + W.P.(C) 576/2022 & CM APPL.1636/2022 (for stay)

MUKESH KUMAR JAIN ..... Petitioner Through Mr. Purav Middha, Adv.

Versus PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

10 + W.P.(C) 592/2022 & CM APPL.1678/2022 (for stay)

SATISH SINGHAL ..... Petitioner Through Mr. Venketesh Mohan Chaurasia, Advocates.

versus ACIT, CIR 22(2), DELHI & ANR. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

+ W.P.(C) 758/2022 & CM APPL.2160/2022 (for stay)

SANTOSH INFRATECH PRIVATE LIMITED ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus INCOME TAX OFFICER, WARD 22-3, DELHI & ORS. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

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

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

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

43(1) DELHI AND ANR ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

13 + W.P.(C) 795/2022 & CM APPL.2232/2022 (for stay)

RAJ KUMAR GOEL ..... Petitioner Through Mr. Kapil Goel with Mr.Sandeep Goel, Advocates.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

43(1) & ORS ..... Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

14 + W.P.(C) 856/2022 & CM No.2413/2022 (for stay)

ANAND GOEL ..... Petitioner Through Mr. Kapil Goel with Mr.Sandeep Goel, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

43( 1) DELHI AND ORS. & ANR. .....

Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

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

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

43 1 DELHI AND ORS & ANR. ..... Respondents Through Mr.Ruchir Bhatia, Sr. SC with Ms.Mansie Jain, Adv.

+ W.P.(C) 1057/2022 & CM APPL.3029/2022 (for stay) ONE POINT REALTY PRIVATE LIMITED ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus INCOME TAX OFFICER, WARD 19-1, DELHI & ORS.

..... Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

Mr.Kamal Kant Jha, SPC for UOI with Mr. Animesh Mani Tripathi, Advocate.

17 + W.P.(C) 1094/2022 & CM APPL.3117/2022 (for stay)

MARK GULATI ..... Petitioner Through Mr. Nagesh Behl with Mr.

Ambrish Dhawan, Advocates.

versus ITO WARD 52(1) DELHI & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

+ W.P.(C) 1274/2022 & CM APPL.3729/2022 (for stay) SYNAPE SOLUTIONS PRIVATE LIMITED ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE

22-2, DELHI & ANR. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

19 + W.P.(C) 1380/2022 & CM APPL.4001/2022 (for stay)

SHALU AGRAWAL ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus INCOME TAX OFFICER, WARD 59-2, DELHI & ORS.

..... Respondents Through Ms.Vibhooti Malhotra, Sr. SC with Mr.Shaliender Singh, Jr.

SC, Mr.Udit Sharma, Adv.

+ W.P.(C) 1381/2022 & CM APPL.4003/2022 (for stay)

SHALU AGRAWAL ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

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

SC, Mr.Udit Sharma, Adv.

21 + W.P.(C) 1624/2022 & CM APPL.4727/2022 (for stay)

STAR WIRE INDIA LIMITED ..... Petitioner Through Mr.Arnav Kumar, Mr. Rajat Mittal, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

22 (2) DELHI & ANR. ..... Respondents Through Mr.Ruchir Bhatia, Sr. Standing Counsel with Ms.Mansie Jain, Adv.

22 + W.P.(C) 1650/2022 & CM APPL.4777/2022 (for stay)

M/S PERFECT POLYCHEM PRIVATE LIMITED ..... Petitioner Through Mr. Arzoo Raj, Adv. OFFICE OF THE INCOME TAX OFFICER ..... Respondent Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

23 + W.P.(C) 1756/2022 & CM APPL.5066/2022 (for stay)

ONE HEIGHT COLONIZERS PRIVATE LIMITED ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus INCOME TAX OFFICER, WARD 19-1, DELHI & ORS. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

24 + W.P.(C) 1759/2022 STAR WIRE INDIA LIMITED ..... Petitioner Through Mr.Arnav Kumar, Mr. Rajat Mittal, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

22(2), DELHI & ANR. ..... Respondents Through Mr. Ruchir Bhatia, Sr. Standing Counsel with Ms. Mansie Jain, Adv.

25 + W.P.(C) 1761/2022 & CM APPL.5073/2022 (for stay) BTM EXPORTS LIMITED ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

versus INCOME TAX OFFICER, CIRCLE 4-2 DELHI AND ANR ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

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

KESAR DASS ARORA ..... Petitioner Through Mr. Nagesh Behl with Mr.

Ambrish Dhawan, Advocates.

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

27 + W.P.(C) 2006/2022 & CM APPL.5758/2022 (for stay), CM APPL. 13914/2022 (condonation of delay)

PRATYUSH HANDA ..... Petitioner Through Dr.Rakesh Gupta, Mr.Somil Agarwal & Mr.Anshul Mittal, Advocates.

INCOME TAX OFFICER WARD 54(1), DELHI & ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. Standing Counsel with Mr.Vipul Agarwal & Mr.Parth Semwal, Jr. Standing Counsel.

28 + W.P.(C) 2007/2022 AJAY GUPTA ..... Petitioner Through Mr. Sushil K Tekriwal and Dr.Mamta Tekriwal, Advs.

versus INCOME TAX OFFICER ..... Respondent Through Mr. Ruchir Bhatia, Sr. SC with Ms.Mansie Jain, Adv for Revenue.

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

versus INCOME TAX OFFICER ..... Respondent Through Mr. Zoheb Hossain, Sr.

Standing Counsel with Mr. Vipul Agarwal & Mr. Parth Semwal, Jr. Standing Counsel.

+ W.P.(C) 2016/2022 & CM APPL.5765/2022 (for stay)

MEENA CHAWLA ..... Petitioner Through Mr.Deepak Singh Thakur, Mr.Ankit Kashyap & Mr.Shubham Bhardwaj and Mr.

Navjot Singh, Advs.

versus INCOME TAX OFFICER WARD 61(1), DELHI & ANR ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

31 + W.P.(C) 2087/2022 & CM APPL.5992/2022 (for stay)

JASWANT RAI GROVER ..... Petitioner Through Mr. Paras Chaudhry &

Mr.DhananjayGrover, Advs.

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

32 + W.P.(C) 2137/2022 & CM APPL.6149/2022 (for interim relief), CM APPL. 13913/2022 (for condonation of delay)

PRATYUSH HANDA ..... Petitioner Through Dr.Rakesh Gupta, Mr.Somil Agarwal & Mr.Anshul Mittal, Advocates.

versus INCOME TAX OFFICER WARD 54(1) DELHI & ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

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

ASHOK KUMAR SHARMA HUF ..... Petitioner Through Ms.Mitika Choudhary, Adv.

versus INCOME TAX OFFICER WARD

59(2) & ORS. ..... Respondents Through Ms. Vibhooti Malhotra, Sr.

Standing Counsel with Mr.Shailendra Singh, Mr.Udit Sharma, Advocate for respondent No.1.

Mr. Avnish Singh, SCGC for R-2/UOI with Mr. Saurav Sharma and Mr. Rahul Ranjan, Advocates.

34 + W.P.(C) 2241/2022 & CM APPL.6440/2022 (for stay)

SHIVA ASPHALTIC PRODUCTS PRIVATE LIMITED ..... Petitioner Through Ms.Mitika Choudhary, Adv.

INCOME TAX OFFICER WARD 23(1) & ORS. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

Mr. Jitesh Vikram Srivastava SPC with Mr. Prajesh Vikram Srivastava, Advocate for UOI.

Mr.Vikrant N.Goyal, Advocate with Mr.Shikhar Sardana, Advocate.

35 + W.P.(C) 2265/2022 & CM APPL.6519/2022 (for stay)

URBAN PUNJAB ..... Petitioner Through Ms.Mitika Choudhary, Adv.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17 & ORS. ..... Respondents Through Mr.Kunal Sharma, Sr. SC with Mr.Zehra Khan, Jr. SC and Mr.

ShrayNargotra, Adv.

Mr.Nawal Kishore Jha Adv SPC with Ms.Kalpana Jha, Adv. for R-2.

+ W.P.(C) 2286/2022 & CM APPL.6573/2022 (for stay)

MAHENDER KUMAR KASHYAP ..... Petitioner Through Ms.Mitika Choudhary, Adv.

INCOME TAX OFFICER WARD 67(1), & ORS. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

Ms.Saroj Bidawat, Sr. Panel Counsel for UOI.

37 + W.P.(C) 2290/2022 & CM APPL.6582/2022 (for stay)

SLG GLOBAL TEX PRIVATE LIMITED ..... Petitioner Through Ms.Mitika Choudhary, Adv.

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

Mr. Prakash Kumar, Central Govt. Senior Counsel for R-2.

38 + W.P.(C) 2339/2022 SWIFT REALTECH PRIVATE LIMITED ..... Petitioner Through Mr.Ajay Wadhwa, Mr. Snehil Jha, Advocates.

INCOME TAX OFFICER WARD 22(3) DELHI & ANR. ..... Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

39 + W.P.(C) 2357/2022 & CM APPL.6789/2022 (for stay) & CM APPL. 19557/2022 (for stay)

PUNEET GHAI ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

versus INCOME TAX OFFICER, WARD 59-3, DELHI & ANR. ..... Respondents Through Ms.Vibhooti Malhotra, Sr.

Standing Counsel with Mr.Shailendra Singh, Jr. Standing Counsel & Mr.Udit Sharma, Adv.

40 + W.P.(C) 2378/2022 & CM APPL.6834/2022 (for stay)

GAUTAM CHAND JAIN ..... Petitioner Through Ms.Mitika Choudhary, Adv.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE

58 (1) & ORS. ..... Respondents Through Mr. Ajit Sharma, Sr. Standing Counsel.

Ms. Archana Gaur, Advocate for UOI.

+ W.P.(C) 2441/2022 & CM APPL.7047/2022 (for stay) M/S SAGAR POLYCHEM PVT. LTD. ..... Petitioner Through Mr. Arzoo Raj, Adv.

versus OFFICE OF THE INCOME TAX OFFICER ..... Respondent Through Mr.Ruchir Bhatia, Sr. Standing Counsel with Ms.Mansie Jain, Adv.

42 + W.P.(C) 2442/2022 & CM APPL.7049/2022 (for stay)

M/S SAGAR POLYCHEM PRIVATE LIMITED ..... Petitioner Through Mr. Arzoo Raj, Adv.

versus OFFICE OF THE INCOME TAX OFFICER ..... Respondent Through Mr.Ruchir Bhatia, Sr. Standing Counsel with Ms.Mansie Jain, Adv.

43 + W.P.(C) 2452/2022 & CM APPL.7066/2022 (for stay)

MR. VIJAY KUMAR GOEL ..... Petitioner Through Mr. Arzoo Raj, Adv.

OFFICE OF THE INCOME TAX OFFICER ..... Respondent Through Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

44 + W.P.(C) 2516/2022 & CM APPL.7200/2022 (for stay)

GAGAN CHADHA ..... Petitioner Through Mr. Nitin Gulati and Mr.

Satyalipsu Ray, Advocates.

Versus INCOME TAX OFFICER WARD 54(1) DELHI & ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. Standing Counsel with Mr.Vipul Agarwal & Mr.Parth Semwal, Jr. Standing Counsel.

45 + W.P.(C) 2523/2022 SECOM SERVICES INDIA PVT. LTD. ..... Petitioner Through Mr.Akshat Gupta, Adv.

Versus UNION OF INDIA & ORS. ..... Respondents Through Mr.Virender Pratap Singh Charak, and Ms.Shubhra Parashar, Advs. for UOI.

Mr. Sunil Agarwal, Sr. Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

+ W.P.(C) 2570/2022 & CM APPL.7345/2022 (for stay)

EVOLVE BRANDS PRIVATE LIMITED ..... Petitioner Through Mr.Piyush Kaushik, Adv.

versus PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1 & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

47 + W.P.(C) 2669/2022 & CM No.7649/2022 (for stay)

T S AND SONS HUF ..... Petitioner Through Mr. Gaurav Jain, Ms. Akshita Goel and Mr. Shubham Gupta, Advocate.

Mr. P. Roychaudhuri with Mr.

Gagan Gupta, Advocates.

Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE

43(1), DELHI ..... Respondent Through Mr.Sanjay Kumar, Sr. Standing Counsel with Ms.Easha Kadian, Jr. Standing Counsel for Revenue.

+ W.P.(C) 2705/2022 & CM APPL.7720/2022 (for stay)

M/S PERFECT POLYCHEM PRIVATE LIMITED ..... Petitioner Through: Mr. Arzoo Raj, Adv.

versus OFFICE OF THE INCOME TAX OFFICER ..... Respondent Through : Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

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

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

versus OFFICE OF THE INCOME TAX OFFICER ..... Respondent Through Ms.Vibhooti Malhotra, Sr.

Standing Counsel with Mr.Shailendra Singh, Jr. Standing Counsel & Mr.Udit Sharma, Adv.

50 + W.P.(C) 2835/2022 & CM APPL.8162/2022 (for stay)

ANKIT JAIN ..... Petitioner Through Mr.Anuj Aggarwal, ASG for GNCTD Ms.Ayushi Bansal &

Mr.Sanyam Suri, Advs.

versus PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR. ..... Respondents Through Mr.Ajit Sharma, Sr. Standing Counsel.

Ms.Archana Gaur, Advocate for UOI.

51 + W.P.(C) 2853/2022 & CM APPL.8220/2022 (for stay)

SANJU AGARWAL ..... Petitioner Through Mr.Gagan Gupta and Mr. P.

Roychaudhuri, Adv.

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

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

P.K. MARKETING COMPANY ..... Petitioner Through Mr.Anuj Aggarwal, ASG for GNCTD Ms.Ayushi Bansal &

Mr.Sanyam Suri, Advs.

versus PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, &

ANR. ..... Respondents Through Ms.Vibhooti Malhotra, Sr.SC.

with Mr. Shaliendra Singh and Mr. Udit Sharma, Advocates.

Ms.Manisha Agrawal Narain, CGSC with Mr. Aditya Singh Deshwal Advocate for UOI.

53 + W.P.(C) 2956/2022 & CM APPL.8579/2022 (for stay)

SAGARI LEATHERS PVT. LTD. ..... Petitioner Through Mr.Sandeep Chilana, and Ms.Shambhavi Sinha, Mr.Priyojeet Chatterjee, Mr.Shekhar Sharma and Mr.Abdullah Tanveer, Advocates.

versus PRINCIPAL COMMISSIONER OF INCOME TAX DELHI AND ANR. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

54 + W.P.(C) 3038/2022 & CM APPL.8822/2022 (for stay)

M/S SANT SANDESH MEDIA AND COMMUNICATION PVT. LTD. ..... Petitioner Through Mr.Rishab Singla & Mr. Pawan Shree Agrawal, Advs.

Mr. V.P. Gupta and Mr.

Anunav Kumar, Advocates.

INCOME TAX OFFICER WARD 22(3) DELHI AND ANR ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate

55 + W.P.(C) 3070/2022 & CM APPL.8881/2022 (for stay)

CONCEPT INFRADEVELOPERS PVT LTD ..... Petitioner Through Mr.Rajeev Sharma &

Mr.Aditya Sharma with Mr.

Shubham Bhardwaj, Advs.

versus INCOME TAX DEPARTMENT, OFFICE OF THE INCOME TAX OFFICER WARD -6 (1), DELHI AND ANR. ..... Respondents Through Mr.Sanjay Kumar, Sr. Standing Counsel with Ms.Easha Kadian, Jr. Standing Counsel.

56 + W.P.(C) 3074/2022 & CM APPL.8887/2022 (for stay)

ABHISHEK AGGARWAL ..... Petitioner Through Mr. P. Roychaudhuri with Mr.

Gagan Gupta, Advocates.

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

+ W.P.(C) 3080/2022 & CM APPL.8923/2022 (for stay)

DEEPAK AGGARWAL ..... Petitioner Through Mr. P. Roychaudhuri with Mr.

Gagan Gupta, Advocates.

versus ITO WARD 54(1), DELHI & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.ShrayNargotra, Advocate.

58 + W.P.(C) 3081/2022 & CM APPL.8927/2022 (for stay)

DEEPAK AGGARWAL ..... Petitioner Through Mr. P. Roychaudhuri with Mr.Gagan Gupta, Advocates.

versus ITO WARD 54 1, DELHI & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

59 + W.P.(C) 3290/2022 & CM APPL.9559/2022 (for stay)

RAJEEV KUMAR AGGARWAL ..... Petitioner Through Mr.Sourav Vig & Mr.Tushar Gupta, Advs.

versus INCOME TAX OFFICER CIRCLE 58 (1) & ORS. ..... Respondents Through Mr.Abhishek Maratha, Sr.

Standing Counsel.

Mr.Awadhesh Kumar Singh, Adv. for R-2 & R-3.

60 + W.P.(C) 3291/2022 & CM APPL.9561/2022 (for stay)

ALOK KUMAR AGGARWAL ..... Petitioner Through Mr.Sourav Vig & Mr.Tushar Gupta, Advs.

versus INCOME TAX OFFICER CIRCLE 58 (1) & ORS. ..... Respondents Through Ms.Vibhooti Malhotra, Sr.

Standing Counsel with Mr.Shailendra Singh, Jr. Standing Counsel & Mr.Udit Sharma, Adv.

Mr.Awadhesh Kumar Singh, Adv. for R-2 & R-3.

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

Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

22(2) DELHI & ANR. ..... Respondents Through Mr.Ruchir Bhatia, Sr. Standing Counsel with Ms.Mansie Jain, Adv.

62 + W.P.(C) 3503/2022 & CM APPL. 10328/2022 BHOLENATH FOODS LIMITED ......Petitioner Through Mr Rishabh Jain, Adv.

versus DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(2)

NEW DELHI ......Respondent Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

63 + W.P.(C) 3525/2022 UMESH KUMAR GUPTA AS LEGAL HEIR OF DECEASED SAROJ BALA GUPTA ......Petitioner Through Mr. Sushil K Tekriwal and Dr.Mamta Tekriwal, Advs.

versus INCOME TAX OFFICER ......Respondent Through Mr Ajit Sharma, Sr Standing Counsel.

64 + W.P.(C) 3595/2022 UMESH KUMAR GUPTA ..... Petitioner Through Mr. Sushil K. Tekriwal, Advocate with Dr. Mamta Tekriwal, Advocate.

versus INCOME TAX OFFICER ..... Respondent Through Mr. Ajit Sharma, Advocate.

65 + W.P.(C) 3628/2022 & CM APPL. 10749/2022 SANDEEP JAIN ..... Petitioner Through Mr.Arnav Kumar, Mr. Rajat Mittal, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

22 (2), DELHI & ANR. ..... Respondents Through Mr. Sunil Kumar Agarwal, Sr.

SC with Mr. Tushar Gupta, Jr.SC, Mr.Utkarsh Tiwari, Advs.

66 + W.P.(C) 3630/2022 & CM APPL. 10759/2022 SANDEEP JAIN ..... Petitioner Through Mr.Arnav Kumar, Mr. Rajat Mittal, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22 2 DELHI & ANR. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate

67 + W.P.(C) 3692/2022 & CM APPL.10960/2022 MANSI AGGARWAL ..... Petitioners Through Mr. Abhishek Garg, Advocate with Mr. Aayush Kuchhal, Mr.

Yash Gaiha, Advocates.

versus INCOME TAX OFFICER WARD 62(1) & ANR. ..... Respondents Through Mr. SanjayKumar & Ms. Easha Kadian, Advocates.

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

Gagan Gupta, Advocates.

versus ACIT, CIRCLE - 59(1), DELHI & ANR. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate + W.P.(C) 3708/2022 & CM APPL.11015/2022 PARAG GUPTA (SINCE DECEASED), THROUGH HIS LEGAL REPRESENTATIVES - SH. PREM CHAND GUPTA ..... Petitioner Through Mr. Abhishek Garg, Advocate with Mr. Aayush Kuchhal, Mr.

Yash Gaiha, Advocates.

versus INCOME TAX OFFICER WARD 62(1) & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

70 + W.P.(C) 3758/2022 & CM APPL.11187/2022 SHIV KUMAR GOEL ..... Petitioner Through Mr. T.M. Shivakumar, Adv.

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

71 + W.P.(C) 3774/2022 & CM APPL.11216/2022 (for interim relief)

PREM CHAND GUPTA ..... Petitioner Through Mr. Abhishek Garg, Mr.

Aayush Kuchhal and Mr. Yash Gaiha, Advs.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 58(1), DELHI & ANR. ..... Respondents Through Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

72 + W.P.(C) 3780/2022 & CM APPL.11228/2022 SHIV KUMAR GOEL .... Petitioner Through Mr. T.M. Shivakumar, Adv.

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

73 + W.P.(C) 3804/2022 & CM APPL.11281/2022 SHANTI LAL PORWAL ..... Petitioner Through Mr. Nitin Gulati, Ms Reena Gulati, Advs.

versus ASSISTANT COMMISIONER OF INCOME TAX CIRCLE 59(1), DELHI & ANR. .....Respondents Through Ms. Vibhooti Malhotra, Sr. SC with Mr. Shailendra Singh, Jr.

SC and Mr.Udit Sharma, Adv.

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

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

75 + W.P.(C) 3817/2022 & CM APPL.11311/2022 INDRA PORWAL ..... Petitioner Through Mr. Nitin Gulati, Ms Reena Gulati, Advs.

versus ASSISTANT COMMISIONER OF INCOME TAX CIRCLE 59(1), DELHI & ANR. .....Respondents Through Ms. Vibhooti Malhotra, Sr. SC with Mr. Shailendra Singh, Jr.

SC and Mr.Udit Sharma, Adv.

76 + W.P.(C) 3831/2022 & CM APPL.11371/2022 DAVINDER BAJAJ ..... Petitioner Through Mr.Ved Kumar Jain, Ms. Richa Mishra, Advocates.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 67-1, DELHI & ORS. .....Respondents Through Mr. Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC.

Ms. Archana Gaur, Adv. for UOI.

77 + W.P.(C) 3876/2022 & CM APPL.11537/2022 DEEPAK CHOUDHARY ..... Petitioner Through Mr. Nitin Gulati, Ms Reena Gulati, Advs.

versus ASSISTANT COMMISIONER OF INCOME TAX CIRCLE 60(1), DELHI & ANR. ..... Respondents Through Mr. Vibhooti Malhotra, Sr.

Standing Counsel with Mr. Shailendra Singh, Mr. Udit Sharma, Advocates.

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

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

+ W.P.(C) 3951/2022 with CM APPL. 11773/2022 UMA GOEL ..... Petitioner Through Mr. T.M. Shivakumar, Adv.

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

80 + W.P.(C) 4020/2022 & C.M.APPL.12027/2022 SAHIL HOME LOOMTEX PRIVATE LIMITED ..... Petitioner Through Mr. Sunil Kumar Mukhi, Advocate.

versus ITO, WARD-22(1) DELHI & ANR. ..... Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

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

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

82 + W.P.(C) 4174/2022 MEGHA JAIN .....Petitioner Through Mr. Dinesh Mohan Sinha, Advocate.

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

83 + W.P.(C) 4177/2022, C.M.APPLs.12521-22/2022 SHYAMPREM ESTATE PRIVATE LIMITED (FORMERLY KNOWN AS SPIL FINANCIAL SERVICES PVT. LTD.) ..... Petitioner Through Mr. Nitin Gulati, Ms Reena Gulati, Advs.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2), DELHI & ANR. ..... Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

Ms. Archana Gaur, Adv. for UOI.

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

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 59 (1)

DELHI AND ORS ..... Respondents Through Mr. Ajit Sharma, Advocate

85 + W.P.(C) 4260/2022 & CM APPL. 12668/2022 VEEKAY GENERAL INDUSTRIES ..... Petitioner Through Mr. Piyush Kaushik, Advocate.

versus PRINCIPAL COMMISSIONER OF INCOME TAX -20, NEW DELHI & ANR. .....Respondents Through Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

86 + W.P.(C) 4266/2022 N M INDUSTRIES LIMITED ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5, DELHI & ANR. ..... Respondents Through Mr.Ruchir Bhatia, Sr. SC with Ms.Mansie Jain, Adv for Revenue.

87 + W.P.(C) 4408/2022 & CM APPLs.13142-43/2022 BRIJ BHUSHAN GUPTA ...... Petitioner Through Mr. Brij Bhushan Gupta, Mr.

Salil Kapoor, Mr. Sanat Kapoor, Mr. Sahil Kumar, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE

59-1, DELHI & ANR. ..... Respondents Through Ms. Vibhooti Malhotra, Sr.

Standing Counsel with Mr. Shailendera Singh and Mr. Udit Sharma, Advs.

88 + W.P.(C) 4459/2022 & CM APPLs.13299-13300/2022 BRIJ BHUSHAN GUPTA ..... Petitioner Through Mr. Brij Bhushan Gupta, Mr.

Salil Kapoor, Mr. Sanat Kapoor, Mr. Sahil Kumar, Advocates.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE

59-1, DELHI & ANR. .....Respondents Through Ms. Vibhooti Malhotra, Sr.

Standing Counsel with Mr. Shailendera Singh and Mr. Udit Sharma, Advs.

89 + W.P.(C) 4507/2022 & CM APPLs.13487-88/2022 PAWAN CHAUDHARY ..... Petitioner Through Mr. Venketesh Mohan Chaurasia, Advocates.

versus ITO, WARD 35(5), DELHI & ANR. ..... Respondents Through Mr. SanjayKumar with Ms.

Easha Kadian, Advocates.

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

versus INCOME TAX OFFICER WARD 67(1) NEW DELHI ..... Respondent Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate.

+ W.P.(C) 4584/2022 & C.M.Nos.13747/2022, 13824/2022 LALA SHER SINGH MEMORIAL JEEVAN VIGYAN TRUST SOCIETY ..... Petitioner Through Mr.Mudit Bansal and Mr.

Ramesh Kumar Jain, Advocates.

versus THE DCIT CIRCLE EXEMPT 1 (1) DELHI ..... Respondent Through Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

92 + W.P.(C) 4692/2022 & C.M.Nos.14047-14048/2022 LOTUS HERBALS PVT LTD .... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

93 + W.P.(C) 4695/2022, CM APPL. 14053/2022, CM APPL.

14263/2022 BRIJ BHUSHAN GUPTA ..... Petitioner Through Mr. Brij Bhushan Gupta, Mr.

Salil Kapoor, Mr. Sanat Kapoor, Mr. Sahil Kumar, Advocates.

Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1, DELHI & ANR. ..... Respondents Through Ms. Vibhooti Malhotra, Sr.

Standing Counsel for Revenue with Mr.Shailendra Singh, Jr Standing Counsel & Mr.Udit Sharma, Adv. for respondent No.1.

94 + W.P.(C) 4697/2022, CM APPL. 14061/2022 MOHIT BAJAJ ..... Petitioner Through Mr. Kushank Sindhu, Ms.

Gazal Ghai, Mr. Anmol Singh, Mr, Baibhav and Mr. Aditya Sain, Advocates.

versus UNION OF INDIA AND ORS ..... Respondents Through Mr. Mohit Sharma, Sr. Panel counsel for UOI.

Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

95 + W.P.(C) 4777/2022, C.M.APPL.14308/2022 VINAY KUMAR DHINGRA ..... Petitioner Through Mr.Mudit Bansal and Mr.

Ramesh Kumar Jain, Advocates.

versus INCOME TAX OFFICER WARD 63 (1), DELHI ..... Respondent Through Mr. SanjayKumar, Ms. Easha Kadian, Advocates.

96 + W.P.(C) 4791/2022, C.M.APPL.14335/2022 AJANTA POLYMERS PRIVATE LIMITED ..... Petitioner Through Mr. Gaurav Jain, Ms. Akshita Goel and Mr. Shubham Gupta, Advocate.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

DELHI AND ANR .....Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

97 + W.P.(C) 4798/2022 ASHISH JAIN ..... Petitioner Through Mr. Dinesh Mohan Sinha, Advocate.

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

98 + W.P.(C) 4801/2022 RAJIV GUPTA HUF .....Petitioner Through Mr.Ajay Wadhwa, Mr. Snehil Jha, Advocates.

versus INCOME TAX OFFICER WARD 54 1 & ORS. ..... Respondents Through Mr. Kunal Sharma, Advocate.

99 + W.P.(C) 4808/2022, C.M.APPL.14372/2022 MR. NEERAJ AGGARWAL ..... Petitioner Through Mr. S. Krishnan, Advocate.

versus THE ASSISTANT COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through Ms. Vibhooti Malhotra, Sr.

Standing Counsel with Mr.Shailendra Singh, &

Mr.Udit Sharma, Advs.

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

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

101 + W.P.(C) 4811/2022, C.M.APPL.14380/2022 M/S. CIGMA EVENTS P LTD .....Petitioner Through Mr. S. Krishnan, Advocate.

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

Ms. Saroj Bidawat, Advocate for UOI.

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

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

103 + W.P.(C) 4892/2022, C.M.APPL.14640/2022 NITIN SAXENA ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

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

Standing Counsel for Revenue.

104 + W.P.(C) 4919/2022, CM APPLs. 14682/2022, 17829/2022, 26875/2022 & 28266/2022 CLASSIC FINCAP PRIVATE LIMITED .....Petitioner Through: Ms. Prem Lata Bansal, Sr.

Advocate with Mr. Divyanshu Agarwal, Advocate.

versus INCOME TAX OFFICER & ANR. ..... Respondents Through: Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

105 + W.P.(C) 4924/2022 & C.M.APPL.14688/2022 JAGMOHAN GARG (ERSTWHILE DIRECTOR OF COMPETENT REAL ESTATE DEVELOPERS PVT. LTD.) ..... Petitioner Through Mr. VijayK Singh, Advocates.

versus UNION OF INDIA & ORS. ..... Respondents Through Ms. Saroj Bidawat, Advocate for UOI.

Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Sewwal, Junior Standing Counsel for the Revenue.

106 + W.P.(C) 4946/2022, C.M.APPL.14724/2022 KARNIK RAJAT ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr.

Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

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

107 + W.P.(C) 4956/2022, C.M.APPL.14735/2022 VINOD KUMAR GUPTA HUF ..... Petitioner Through: Mr.Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 43-1 & ORS. ..... Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

108 + W.P.(C) 5018/2022 & C.M.APPL.14953/2022 BALDEV KRISHNA SHARMA ..... Petitioner Through Ms. Smriti Sahay, Mr. Alok Kumar and Mr. M. Goswami, Advocates.

versus UNION OF INDIA & ORS. ..... Respondents Through Mr. Krishan Kumar Sharma, Sr.

Panel Counsel for R-1/UOI.

Mr. Sunil Agarwal, Sr. Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate for Revenue.

109 + W.P.(C) 5024/2022,C.M.APPL.14974/2022 UMA SHANKER ..... Petitioner Through Mr. Piyush Kaushik, Advocate PRINCIPAL COMMISSIONER OF INCOME TAX -20 NEW DELHI & ANR. .....Respondents Through Mr. Ajit Sharma, Advocate.

110 + W.P.(C) 5027/2022, C.M.APPL.14976/2022 RENU MITTAL ..... Petitioner Through Ms. Rashmi Chopra, Advocate.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 58(1)

DELHI AND ANR. .....Respondents Through Ms. Vibhooti Malhotra, Sr.

Standing Counsel for Revenue with Mr.Shailendra Singh, Jr Standing Counsel & Mr.Udit Sharma, Adv.

111 + W.P.(C) 5064/2022, C.M.APPL.15046/2022 NITIN SAXENA ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

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

Standing Counsel for Revenue.

112 + W.P.(C) 5119/2022 & CM APPL.15178/2022 SUN PARKS PRIVATE LIMITED ..... Petitioner Through Mr. Saurabh Dev Karan Singh and Ms. Kanika Jain, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (22) 2, DELHI ..... Respondent Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

113 + W.P.(C) 5138/2022 & CM APPL.15285/2022 SANDEEP SETHI ..... Petitioner Through Mr. Bhuvnesh Satija, Advocate.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1), DELHI AND ANR. .... Respondents Through Mr. Ajit Sharma, Advocate.

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

Mr.Aditya Sharma with Mr.

Shubham Bhardwaj, Advs.

versus INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 54(1)

DELHI & ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

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

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 -1 DELHI AND ORS .....

Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

116 + W.P.(C) 5155/2022 & CM APPL. 15321/2022, CM APPL.15322/2022 SRKK ASSOCIATES PRIVATE LIMITED ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra and Mr. Animesh Tripathi, Advocates.

versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 22-

2, DELHI & ORS. ....

Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

Mr.N.K.Aggarwal, Advocate for UOI.

117 + W.P.(C) 5157/2022, CM APPL. 15324/2022 DEEPAK GUPTA ..... Petitioner Through Mr. Sharad Agarwal and Ms.Monika Ghai, Advocates.

versus INCOME TAX OFFICER CIRCLE 59 (8), DELHI AND ORS. ..... Respondents Through Ms. Vibhooti Malhotra, Advocate.

118 + W.P.(C) 5170/2022, CM APPL. 15348/2022 MANISH KAPOOR ..... Petitioner Through Mr. Manuj Sabharwal, Advocates.

INCOME-TAX OFFICER, WARD 63(1) & ORS. ..... Respondents Through Mr.SanjayKumar, Sr. Standing Counsel with Ms.Easha Kadian, Jr. Standing Counsel for Revenue.

119 + W.P.(C) 5178/2022, CM APPL. 15360/2022 NAVNEET KAUR KOCHHAR ..... Petitioner Through Mr.Rajeev Sharma &

Mr.Aditya Sharma with Mr.

Shubham Bhardwaj, Advs.

versus INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 54(1)

DELHI & ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

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

THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2) DELHI & ANR. ..... Respondents Through Mr.SanjayKumar, Sr. Standing Counsel with Ms.Easha Kadian, Jr. Standing Counsel for Revenue.

121 + W.P.(C) 5191/2022 & CM APPL.15412-13/2022 MD OVERSEAS PRIVATE LIMITED ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 14, DELHI & ORS. ..... Respondents Through Mr.SanjayKumar, Sr. Standing Counsel with Ms.Easha Kadian, Jr. Standing Counsel for Revenue.

Mr. Ruchir Mishra and Mr.

Mukesh Kr. Tiwari, Advocates for UOI.

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

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16-1, DELHI & ORS. ..... Respondents Through Mr. Abhishek Maratha, Advocate for respondent No.1.

Mr. Om Prakash with Mr. Ghanshaym Singh, Mr. Mr.Devvrat Yadav, Advocates for respondent No.4.

123 + W.P.(C) 5233/2022, CM APPL. 15640/2022 M/S. SHRI NIWAS PULSES (P) LTD ..... Petitioner Through Mr. S. Krishnan, Advocate.

versus INCOME TAX OFFICER & ORS. ..... Respondents Through Mr. Sanjay Kumar and Ms.Easha Kadian, Advocates.

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

versus ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE

43(1), DELHI & ANR. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate for Revenue.

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

Versus ASSISSTANT COMMISSIONER OF INCOME TAX CIRCLE

43(1), DELHI & ANR. .....

Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate for Revenue.

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

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE

22(2) DELHI & ANR. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate for Revenue.

127 + W.P.(C) 5265/2022, CM APPL. 15724/2022 SHRI. ANOOP KUMAR CHHAWCHHARIA ..... Petitioner Through Mr. S. Krishnan, Advocate.

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -58 (1), DELHI AND ORS. ..... Respondents Through Ms. Vibhooti Malhtora, Advocate.

128 + W.P.(C) 5273/2022, CM APPL. 15742/2022 RAMESH CHANDER KALRA ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, DELHI & ORS. ..... Respondents Through Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

Mr. Gigi. C. George Advocate for R-4/UOI

129 + W.P.(C) 5277/2022, CM APPL. 15749/2022 POPULATION SERVICES INTERNATIONAL ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

Mr. Aditya Vohra and Mr.

Abhishek Singhvi, Advocates.

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

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

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-59-1, DELHI & ORS. ..... Respondents Through Mr. Ajit Sharma, Mr. L. S.

Hasan, Advocates.

Mr. Ayush Kaushik, Advocates for UOI.

131 + W.P.(C) 5289/2022, CM APPL. 15773/2022 NISHA GOEL ..... Petitioner Through Mr. Kanishk Agarwal, Ms.Nidhi Bhuwania and Ms.

Dhriti Gupta, Advocates.

INCOME TAX OFFICER, WARD 54(1), DELHI AND ANR ..... Respondents Through Mr. Kunal Sharma, Advocate.

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

Adiraj Bali, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through: Ms. Vibhooti Malhotra, Sr.

Standing Counsel for Revenue.

133 + W.P.(C) 5299/2022, CM APPL. 15801/2022 VISHWANATH GUPTA ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus INCOME TAX OFFICER, WARD 60(5), DELHI & ORS. ..... Respondents Through Mr. Ajit Sharma, Mr. L. S.

Hasan, Advocates Mr. Ved Prakash Tripathi, Advocate for respondent No.5.

134 + W.P.(C) 5300/2022, CM APPL. 15805/2022 & CM APPL.

19134/2022 NARESH KUMAR (HUF) ..... Petitioner Through Ms. Divya and Mr.Ruchesh Sinha, Advocates.

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

135 + W.P.(C) 5308/2022, CM APPL. 15821/2022 MS.PRITIE THAPAR ..... Petitioner Through Mr. Bhuvnesh Satija, Advocate.

versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. ..... Respondents Through Mr. Ajit Sharma, Mr. L. S.

Hasan, Advocates.

136 + W.P.(C) 5316/2022 and CM APPL. Nos. 15843/2022, 17827/2022 KUBER PLANTERS LIMITED ..... Petitioner Through Ms. Ekashara Mahajan, Mr.

Adiraj Bali, Advocates.

ASSISTANT COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through Ms. Vibhooti Malhotra, Advocate.

137 + W.P.(C) 5319/2022, CM APPL. 15836/2022 POPULATION SERVICES INTERNATIONAL ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

Mr. Aditya Vohra and Mr.

Abhishek Singhvi, Advocates.

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

138 + W.P.(C) 5407/2022, C.M.APPL.16182-83/2022 ANIL KUMAR ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

INCOME TAX OFFICER WARD 54(1) DELHI AND ANR.

..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

139 + W.P.(C) 5408/2022 & C.M.APPL.16184-85/2022 CADENCE REAL ESTATES PRIVATE LIMITED ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

versus INCOME TAX DEPARTMENT AND ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

140 + W.P.(C) 6401/2022 and CM APPL. 19382/2022 ANKIT GAUR ..... Petitioner Through: Mr.Risabh Nangia, Advs.

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

141 + W.P.(C) 13764/2021 ATHEROL BUILDERS AND DEVELOPERS PRIVATE LIMITED ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

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

142 + W.P.(C) 7944/2022 & CM APPL.24194/2022 BIRD WORLDWIDE FLIGHT SERVICES INDIA PVT LIMTED ..... Petitioner Through: Mr. Mayank Nagi and Mr.

Pulkit, Advocates.

Versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2) DELHI & ORS. ..... Respondents Through Ms. Vibhooti Malhotra, Sr. Standing Counsel for Revenue with Mr.Shailendra Singh, Jr Standing Counsel & Mr.Udit Sharma, Adv. for respondent No.1.

143 + W.P.(C) 7900/2021 & CM APPL.24560/2021 REKHA GUPTA ..... Petitioner Through: Mr. Ishan Garg, Advocate THE INCOME TAX OFFICER & ORS. ..... Respondents Through Ms. Vibhooti Malhotra, Sr.

Standing Counsel for Revenue with Mr.Shailendra Singh, Jr Standing Counsel & Mr.Udit Sharma, Adv. for respondent No.1.

144 + W.P.(C) 8994/2021 SHARAD GARG ..... Petitioner Through Mr. Venketesh Mohan Chaurasia, Advocates.

versus ITO, WARD 63(1), DELHI & ANR. ..... Respondents Through Mr.Zoheb Hossain, Sr. SC with Mr. Mr.Vipul Agrawal and Mr.Parth Semwal, Junior Standing Counsel for the Revenue.

145 + W.P.(C) 9427/2021 UJJWAL ARORA ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 59-1 DELHI ..... Respondent Through Ms. Vibhooti Malhotra, Sr.

Standing Counsel for Revenue with Mr.Shailendra Singh, Jr Standing Counsel & Mr.Udit Sharma, Adv. for respondent No.1.

146 + W.P.(C) 9659/2021 PANKAJ VERMA ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

versus INCOME TAX OFFICER, WARD 69-1 & ORS. ..... Respondents Through: Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate for Revenue.

Mr. Satya Ranjan Swain, Sr. Panel Counsel with Mr.Kautilya Birat, Mr. Pratyashish Mohanty, Advocates, for R-4.

147 + W.P.(C) 11010/2021 & CM 33944/2021 ATS TOWNSHIP PVT. LTD. ..... Petitioner Through Mr.Harshit Batra, Mr.Ritesh Bajaj, Advs.

versus DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

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

versus INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents Through Mr.Ajit Sharma, Sr. SC.

149 + W.P.(C) 13021/2021 & CMs 41064-65/2021 AVNI NATH ..... Petitioner Through Mr. Sunil Kumar Mukhi, Advocate.

INCOME TAX OFFICER WARD 54(1), NEW DELHI ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

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

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

151 + W.P.(C) 13746/2021 & CM APPL.43420/2021 ALANA BUILDERS AND DEVELOPERS PRIVATE LIMITED ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

ASSISTANT COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

152 + W.P.(C) 13757/2021 & CM APPL.43442/2021 ATHEROL BUILDERS AND DEVELOPERS PRIVATE LIMITED ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

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

153 + W.P.(C) 13760/2021 & CM APPL.43449/2021 SHIKHI ESTATES PRIVATE LIMITED ..... Petitioner Through Ms. Kavita Jha, Mr. Vaibhav Kulkarni, Mr. Udit Naresh, Mr. Anant Mann, Mr. Himanshu Aggarwal and Mr. Aditeya Bali, Advocates.

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

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

versus INCOME TAX OFFICER WARD 20(3)

& ANR. ..... Respondents Through Mr. Sunil Agarwal, Sr.

Standing Counsel, Mr. Tushar Gupta, Jr. Standing Counsel and Mr. Utkarsh Tiwari, Advocate for Revenue.

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

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

156 + W.P.(C) 13888/2021 & CM APPL. 43850/2021 NIDHI GUPTA ..... Petitioner Through Mr.Sandeep Chilana, and Ms.Shambhavi Sinha, Mr.Priyojeet Chatterjee, Mr.Shekhar Sharma and Mr.Abdullah Tanveer, Advocates.

versus PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

157 + W.P.(C) 13901/2021 & CM APPL. 43877/2021 MINAKSHI AGGARWAL ..... Petitioner Through Mr. Piyush Kumar Kamal and Ms. Monika Aggarwal, Advocates.

Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

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

SC, Mr.Udit Sharma, Adv.

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

versus INCOME TAX OFFICER, WARD 58-7 & ANR. ..... Respondents Through Mr.Ajit Sharma, Sr. Standing Counsel for Revenue.

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

INCOME TAX OFFICER, WARD 59-8 & ANR. ..... Respondents Through Mr.Ajit Sharma, Sr. Standing Counsel for Revenue.

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

versus INCOME TAX OFFICER, CIRCLE 59-1 & ANR. ..... Respondents Through Ms.Vibhooti Malhotra, Sr. SC with Mr.Shaliender Singh, Jr.

SC, Mr.Udit Sharma, Adv.

161 + W.P.(C) 14100/2021 & CM APPL.44486/2021 MUKESH ARORA –HUF ..... Petitioner Through Mr. Salil Kapoor, Mr. Sanat Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Ms. Soumya Singh, Mr. Tarun Chanana, Advocates.

INCOME TAX OFFICER, WARD 59-8 & ANR. ..... Respondents Through Ms.Vibhooti Malhotra, Sr. SC with Mr.Shaliender Singh, Jr.

SC, Mr.Udit Sharma, Adv.

162 + W.P.(C) 14229/2021 & CM APPL.44883/2021 SANJIV MAHESHWARI .....Petitioner Through Mr.Ashish Middha, Adv.

versus PR. COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through Mr.Kunal Sharma, Sr. Standing Counsel with Ms.Zehra Khan, Jr. Standing Counsel and Mr.

ShrayNargotra, Advocate.

163 + W.P.(C) 14266/2021 & CM APPL.44953/2021 REENA SINGH ..... Petitioner Through Ms. Divya and Mr.Ruchesh Sinha, Advs.

ASSISSTANT COMMISSIONER OF INCOME TAX & ORS. ..... Respondents Through Mr.Puneet Rai, Sr. SC with Ms.Adeeba Mujahid, Jr. SC with Mr. Karan Pandey, Advocate.

Ms. Archana Gaur, Adv. for UOI.

Mr.Rishabh Sahu, Central Govt.

Sr. Counsel for R-3.

164 + W.P.(C) 14337/2021 SUHARSH ARORA ..... Petitioner Through Mr. Ved Kumar Jain, Ms. Richa Mishra, Advocates.

Versus INCOME TAX OFFICER, WARD 48-1 & ORS. ..... Respondents Through Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

Mr. Sandeep Tyagi, Advocate for respondent No.4.

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

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

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

versus OFFICE OF INCOME TAX OFFICER, WARD 59(3), DELHI & ORS. ..... Respondents Through Mr.Ajit Sharma, Sr. Standing Counsel for Revenue.

Mr.Narendra Kumar Srivastava, Advocate for R-4.

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

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

Mr. Avnish Singh, SCGC for UOI with Mr. Saurav Sharma and Mr. Rahul Ranjan, Advocates.

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

UPENDRA GULATI ..... Petitioner Through Ms. Vaishali Gupta, Advocate with Mr. Anubhav Gupta and Mr. Vikas Poonia, Advocates.

versus OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 28(1), DELHI & ORS. ..... Respondents Through Mr.Ajit Sharma, Sr. Standing Counsel for Revenue.

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

versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. ..... Respondents Through Mr. Abhishek Maratha, Sr.

Standing Counsel for Revenue.

170 + W.P.(C) 15090/2021 & CM APPL.47574/2021 (for stay) POOJASMIT INVESTMENTS AND TRADING PRIVATE LIMITED ..... Petitioner Through Mr. Salil Kapoor, Ms. Ananya Kapoor, Mr. S.K. Gambhir and Mr. C.S. Anand, Advocates.

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

171 + W.P.(C) 2814/2022 & CM APPL. 8121/2022 ASHOKA BUILDERS PVT. LTD. ..... Petitioner Through: Mr.Anuj Aggarwal, ASG for GNCTD Ms.Ayushi Bansal & Mr.Sanyam Suri, Mr. Vikrant Chawla, Advs.

versus PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, & ANR. ..... Respondents Through: Mr.Sanjay Kumar, Sr. Standing Counsel with Ms.Easha Kadian, Jr. Standing Counsel for Revenue.

Mr. Sushil Kumar Pandey, Sr. Panel counsel with Mr. Rahul Mourya for R-2.

Reserved on: 15th July, 2022 % Date of Decision: 27th September,2022 CORAM:

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