* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 15.12.2025 Judgment delivered on: 13.04.2026 Judgment uploaded on: As per Digital Signature~

+ W.P.(C) 2638/2023 ABHINAV JAIN .....Petitioner versus INCOME TAX OFFICER & ORS. .....Respondents Advocates who appeared in this case For the Petitioner : Mr. Rohit Jain and Mr. Samarth Chaudhari, Advocates.

For the Respondent : Mr. Vipul Agrawal, SSC, Ms. Sakshi Shairwal, JSC, Mr. Akshat Singh, JSC, Ms. Harshita Katru and Mr. Gorang Ranjan, Advocates. CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

JUDGMENT

V. KAMESWAR RAO, J.

1. This petition has been filed with the following prayers:

“(a) issue a writ and/or order and/or direction in the nature of mandamus/certiorari or any other appropriate writ, order or direction quashing the impugned order dated 07.04.2022 passed by Respondent No.1 under section 148A(d) of the Income Tax Act, 1961 (‘the Act’), and the consequent initiation of reassessment proceedings under section 147 vide notice dated 07.04.2022 issued by Respondent No.1 under section 148 of the Act for the assessment year 2018-19, and all proceedings/ actions consequent thereto including but no