$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 92/2026 VALUE INFRACON INDIA PVT LTD .....Petitioner Through: Mr. Vikas Tiwari, Mr. Kumar Deepraj, Ms. Arushi Rathore and Ms.

Palak Agrawal, Advocates.

versus RAVI AGARWAL & ORS. .....Respondents Through: Mr. Vipul Agrawal, Sr. Standing Counsel (IT Department) along with Ms. Sakashi Shairwal, Mr. Akshat Singh, Mr. Gaoraang Ranjan, Ms.

Harshita Kotru, Advocates.

CORAM:

HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R

% 19.01.2026

1. The present petition alleges wilful disobedience/contempt of the directions contained in the order dated 20.05.2025 passed in W.P.(C)

3198/2024. The same reads as under:-

“1. The petitioner has filed the present petition, inter alia, praying as under:

“a) Issue a writ, order or direction in the nature of certiorari, thereby quashing the undated Demand Notice (Communication Ref. No.17012024/ 00106/ CD) issued by the Respondents (Annexure No. 01), demanding Rs.2,23,62,052/ - from the Petitioner Company, as income tax.”

2. In terms of the impugned notice, which this Court is informed was issued on 17.01.2024, the concerned authority had called upon the petitioner to pay an amount of ₹2,23,62,052/- and in case of a