IN THE HIGH COURT OF DELHI AT NEW DELHI
V. KAMESWAR RAO, VINOD KUMAR, JJ
DHAN PRAKASH GUPTA – Appellant
Versus
INCOME TAX DEPARTMENT – Respondent
| Table of Content |
|---|
| 1. petitioner challenges assessment order. (Para 1 , 2) |
| 2. prior petitions and dismissals noted. (Para 3 , 4) |
| 3. review petition details discussed. (Para 5 , 6) |
| 4. claims of procedural violations raised. (Para 7 , 8 , 9) |
| 5. court observations on due process. (Para 11 , 12) |
| 6. court orders respondent to provide detailed response. (Para 13 , 14 , 15) |
O R D E R
% 06.10.2025
1. This petition has been directed to be listed for “directions’ today. Though, the same was reserved for judgment, the same is listed for the reason that while considering the matter for judgment, a need was felt that respondent must file a counter affidavit. The same is for the following factual aspect.
2. The petition has been filed by the petitioner challenging the Final Assessment Order dated 21.03.2025, with the following prayers:
“A. Allow Writ Petition under article 226/227 of the Constitution of India in the nature of certiorari seeking reassessment order dated 21.03.2025 direction quashing the passed under Section 147 read with Section 144 B of the Income Tax Act , 1961, bearing DIN no. ITBA /AST /S/147 /2024 -25 /1074799172 (1), and all subsequent proceedings for the Assessment Year 2017–18, bein
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