W.P.(C) 4845/2022

$~197

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 20^thApril, 2022

%

Date of Decision: 1^st June, 2022

+

W.P.(C) 4845/2022, CM APPL. 14449/2022, CM APPL. 14450/2022,

CM APPL. 14451/2022, CM APPL. 16190/2022, CM APPL.

16191/2022

S K SRIVASTAVA

..... Petitioner

Through:

Ms. Shubhi Srivasatava, Adv. with

Mr. Privee Rawal with Petitioner in

person.

versus

CENTRAL BOARD OF DIRECT TAXES AND OTHERS

..... Respondents

Through:

Mr. Puneet Rai, Adv. with Mr. Karan

Pandey, Adv.

CORAM:

HON'BLE MR. JUSTICE MANMOHAN

HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

J U D G M E N T

DINESH KUMAR SHARMA,J :

INDEX OF CONTENTS

Paras

Preface ………………………………………………………………… 1

Factual Background…………………………………………………… 2-4

Submissions made on behalf of the Petitioner……………………...... 5 - 27

Submissions advanced on behalf of the Revenue……………………. 28 - 36

Rebuttal submissions of Petitioner………………………………….... 37 -38

Analysis and Findings………………………………………………...39 - 64

Conclusion………………………………………………………............65

This is a digitally signed Judgement.

NEUTRAL CITATION NO: 2022/DHC/002161

W.P.(C) 4845/2022

Preface

1.

The present writ p