$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 27.11.2025 + W.P.(C) 17047/2025 AMANDEEP SINGH PROPRIETOR, GURU KRIPA ENTERPRISES .....Petitioner Through: Mr. Karan Singh and Mr. Rohit Agarwal, Advocates versus OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 10 (1)

.....Respondent Through: Mr. Abhishek Maratha, SSC, Mr.Apoorv Agarwal, Mr. Parth Samwal, JSCs and Ms. Nupur Sharma, Mr. Gaurav Singh, Mr.Bhanukaran Singh Jodha, Ms. Muskan Goel, Mr.Himanshu Gaur and Mr. Nischay Purohit, Advocates CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR VINOD KUMAR , J. (ORAL)

1. The present writ petition has been filed seeking a writ of Certiorari or Mandamus praying for setting aside a notice dated

30.06.2025 issued under Section 148 of the Income Tax Act, 1961 (in short ‘the Act’), order dated 30.06.2025 under Section 148A (3) of the Act, notice dated 13.06.2025 under Section 148A(1) of the Act and notice dated 29.03.2025 under Section 148A(1) of the Act issued by the respondent-Revenue for the Assessment Year (in short ‘A.Y.’) 2021-22.

2. The case of the petitioner is that he had filed Return of Income on 14.03.2022 declaring an income of Rs