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27.02.2023

[Physical Hearing/Hybrid Hearing (as per request)]

CM APPL.9391/2023

1.

Allowed, subject to the petitioner filing legible copies of the

annexures, at least three days before the next date of hearing.

W.P.(C) 2456/2023 & CM APPL. 9390/2023[Application filed on behalf

of the petitioner seeking interim relief].

2.

This writ petition concerns Assessment Year (AY) 2016-17.

3.

Mr Sumit Lalchandani, who appears on behalf of the petitioner, says

that the allegation made against the petitioner concerns credit entries and

cash deposits qua a partnership firm, going by the name of H.P. & Sons.

W.P.(C) 2456/2023

Page 1 of 3

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

The Order is downloaded from the DHC Server on 28/01/2024 at 18:45:46

4.

On being queried, Mr Lalchandani does not dispute the fact, that the

petitioner is one of the partners in the aforementioned firm.

5.

Furthermore, Mr Lalchandani says, that the notice dated 24.05.2022

issued under Section 148(A)(b) of the Income Tax Act, 1961 [in short

“Act”] has been issued against the firm.

6.

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