DRAKE PROPERTIES PVT LTD vs INCOME TAX OFFICER WARD 7(1) DELLHI & ANR.

2025-02-04 Information

$~
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Order reserved on: 30 January, 2025
Order pronounced on 04 February 2025

+ W.P.(C) 3908/2023 & CM APPL. 75406/2024 (DIRECTIONS)
KANWALJEET KAUR …..Petitioner
Through: Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE (34) 1 DELHI & ORS. …..Respondents
Through: Mr. Debesh Panda, SSC.

+ W.P.(C) 13458/2022 & CM APPL. 4563/2025(FOR DELINKING PET.)
M/S BCL SECURE PREMISES PVT. LTD. …..Petitioner
Through: Mr. Piyush Kaushik & Mr. Tanveer Zaki, Advs.
versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 14411/2022
SH. RAM AVTAR AGARWAL …..Petitioner
Through: Ms. Priyanka Goel, Adv.

versus

UNION OF INDIA AND ORS …..Respondents
Through: Mr. Puneet Rai, SSC.
+ W.P.(C) 262/2023
AADHAR TOURS AND TRAVELS PVT LTD …..Petitioner
Through: Mr. Naresh Jain, Mr. Ankit Daga, Ms. Arti Agarwal, Ms. Rosy Banerjee, Mr. Alok Kumar & Mr. Rishabh Jain, Advs.
Dr. Aseem Chawla, Sr. Adv./ Amicus Curiae with Ms. Pratishtha & Ms. Poshali, Advs.
versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
+ W.P.(C) 14786/2022
AVINASH KUMAR SETIA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta
versus

INCOME TAX OFFICER, WARD 30-1, EARLIER KNOWN AS ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -15, DELHI & ANR. …..Respondents

Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.

+ W.P.(C) 15952/2022
PRATT AND WHITNEY CANADA SEA PTE
LTD. ….Petitioner
Through: Mr. Kamal Sawhney, Mr. Nikhil Agarwal and Mr. Nishank Vashistha, Advs.
versus

DEPUTY COMMISSIONER OF INCOME TAX
& ANR. …..Respondents
Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv.
+ W.P.(C) 16664/2022
MUMTAZ PATEL SIDDIQUI …..Petitioner
Through: Mr. Anand Shankar, Mr. Amit Kumar & Mr. Debashish Mukherjee, Advs.
versus

ASSESSING OFFICER, INCOME TAX DEPARTMENT, WARD NO. 30(5), DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5632/2023
DEEPAK GUPTA …..Petitioner
Through: Mr. Paritosh Jain, Mr. Divyansh Jain & Mr. Vidhan Jain, Advs.
versus

NATIONAL FACELESS ASSESSMENT CENTRE,
DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5635/2023
ANKITA GARG …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ITO WARD 43(6) DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 5638/2023
SATISH GOYAL …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 49(1), DELHI &
ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5645/2023
PRAMOD KUMAR GUPTA …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ACIT, CIR 25(1), DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5646/2023
PAWAN SINGLA ….Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 43(6) DELHI &
ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 5648/2023
NORTH TOWN ESTATES PRIVATE LIMITED …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1) & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 5651/2023
DRAKE PROPERTIES PVT LTD …..Petitioner
Through: Ms. T.M Shivakumar, Ms. Sanjana, Ms. Kirti Kishore and Ms. Akanksha Johari, Advs.
versus

INCOME TAX OFFICER WARD 7(1) DELLHI &
ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs

+ W.P.(C) 5652/2023
KLAXON TRADING PRIVATE LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 14(3) DELHI &
ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5658/2023
ANKITA GARG …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

+ W.P.(C) 8064/2024 & CM APPL. 33261/2024 (Stay)
NIRMAL KUMAR DHAMMANI …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

INCOME TAX OFFICER WARD 28(1),
DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 298/2023
DIVYA BUILDMART PVT LTD …..Petitioner
Through: Mr. Naresh Jain, Mr. Ankit Daga, Ms. Arti Agarwal, Ms. Rosy Banerjee, Mr. Alok Kumar & Mr. Rishabh Jain, Advs.
versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSCs, Mr. Anmol Jagga & Mr. Gaurav Kumar, Advs.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.

+ W.P.(C) 1005/2023
VASHULINGA FINANCE PRIVATE LTD …..Petitioner
Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
25 1 …..Respondent
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 1509/2023
N.N. FINANCIAL SERVICES PVT. LTD. …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

INCOME TAX OFFICER, WARD 18-1, DELHI
& ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 2232/2023
DINESH GOYAL …..Petitioner
Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs.
versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13. 1 NEW DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 2370/2023
TARIK HANDA …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

ITO WARD, 50(1) NEW DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 2543/2023
RAJ INFRA REALTORS PRIVATE LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 21(1) DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 2844/2023
SV REALTORS PRIVATE LIMITED …..Petitioner
Through: Mr. Abhishek Garg, Mr. Yash Gaiha, Mr. Ranesh Singh Mankotia, Mr. Naman Mehta, Advs.
versus

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-22 (2) NEW DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 2889/2023
ASP DEVELOPERS PRIVATE LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

ITO WARD 1(1) NEW DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 2890/2023
GAMUT COMMERCIALS PRIVATE LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus
ITO WARD 10 (1) NEW DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 2891/2023
AJAY MITTAL …..Petitioner
Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52 1 DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 2896/2023
SHOURYA INFRASTRUCTURE PRIVATE
LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 23(1) DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3005/2023
ISRAR ALI KHAN …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

ITO WARD 28 (5) NEW DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 3068/2023
DUKE SPONGE AND IRON PRIVATE LIMITED
…..Petitioner
Through: Mr. Abhishek Garg, Mr. Yash Gaiha, Mr. Ranesh Singh Mankotia, Mr. Naman Mehta, Advs.
versus

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1), DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
+ W.P.(C) 3097/2023
VINTAGE FOOTWEAR PRIVATE LIMITED …..Petitioner
Through: Mr. Prakash Kumar & Ms. Rashmi Singh, Advs.
versus

INCOME TAX OFFICER, WARD 26(3), NEW DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3106/2023
DIVINE SOFTECH PRIVATE LIMITED …..Petitioner
Through: Mr. Prakash Kumar & Ms. Rashmi Singh, Advs.
versus

INCOME TAX OFFICER, WARD 7(1), DELHI
& ANR. …..Respondents
Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3136/2023
AMIT JAIN ….Petitioner
Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs.
versus

INCOME TAX OFFICER WARD 47(1),
DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs.
+ W.P.(C) 3138/2023
PAWANSUT MEDIA SERVICES PVT LTD. …..Petitioner
Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs.
versus

INCOME TAX OFFICE WARD 19 3 NEW DELHI AND ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3172/2023
HARJEET SINGH KANDHARI …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 53(1) DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 3278/2023
SHANTI DEVI CHARITABLE TRUST …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

INCOME TAX OFFICER & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3281/2023
SUNITA SHARMA …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ITO, WARD 36(1), DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 3408/2023
ANCHAL NARANG1 …..Petitioner
Through: Mr. Kamal Sawhney, Mr. Nikhil Agarwal and Mr. Nishank Vashistha, Advs.
versus

ITO WARD 44 6 NEW DELHI …..Respondent
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3470/2023
SEASHELL BUILDSPACES PRIVATE
LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 23(1) DELHI
& ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3513/2023
GAIN CAPITAL PRIVATE LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

ACIT(OSD) DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
+ W.P.(C) 3533/2023
GAYATRI DHODY …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

INCOME TAX OFFICER, WARD 29 (1), DELHI AND ANR. & ORS. …..Respondents
Through: Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
+ W.P.(C) 3572/2023
GAIN CAPITAL PRIVATE LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

ACIT(OSD), DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
+ W.P.(C) 3573/2023
SONA JOSHI1 …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 60(1)
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 3618/2023
SUBASH GOYAL HUF …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ITO, WARD 36(1), DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 3668/2023
HARSHIT FINVEST PVT LTD …..Petitioner
Through: Mr. Vineet Garg, Adv.

versus

INCOME TAX OFFICER, WARD-11(1)
& ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.

+ W.P.(C) 3672/2023 & CM APPL. 10804/2024 (Interim Stay)
VINOD GOYAL AND SONS …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ITO, WARD 36(1), DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. T.P. Singh, Sr. Govt. Counsel for R-2
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 3728/2023
ANURADHA KHAN …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 28(5)
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 3733/2023
VEEKAY GENERAL INDUSTRIES …..Petitioner
Through: Mr. Piyush Kaushik and Mr. Tanveer Zaki, Advs.
versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 3875/2023
JEET KAUR …..Petitioner
Through: Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs.
versus

INCOME TAX OFFICER WARD 19(3) NEW DELHI
& ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3878/2023
HARCHARAN SINGH …..Petitioner
Through: Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs.
versus

INCOME TAX OFFICER WARD (35) 1
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.

+ W.P.(C) 3895/2023 & CM APPL. 5818/2025 (365 Days Delay in C.A.)
BONLON INDUSTRIES LTD …..Petitioner
Through: Mr. Vineet Garg, Adv.

versus

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 4(2) & ANR. …..Respondents
Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3940/2023
M/S SAG INFRASTRUCTURE DEVELOPERS
PVT LTD …..Petitioner
Through: Mr. Bhuvnesh Satija and Mr. Aniket Khanduri, Advs.
versus

INCOME TAX OFFICER WARD 22(1)
& ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 3945/2023
RUPIN KHANDPURA …..Petitioner
Through: Mr. Kunal Tandon, Sr. Adv. with Mr. Saurabh D. Karan Singh, Ms. Kanika Jain, Mr. Akash Kumar, Ms. Natasha & Mr. Sanjay Shisodia, Advs.
versus

INCOME TAX OFFICER WARD 28(5) NEW DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 4027/2023
SANTOSH TIMBER TRADING COMPANY LTD
…..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 22(1) DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 4038/2023
HIMALAYA POLYTECH PRIVATE LTD …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 11(3) DELHI
& ORS. …..Respondents
Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 4150/2023
LALIT GULATI …..Petitioner
Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1) DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 4257/2023
VIVO APPARELS PRIVATE LIMITED …..Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Sourav Verma & Mr. Dushyant Agarwal, Advs.
versus

INCOME TAX OFFICER, WARD 26(3) DELHI
& ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 4258/2023
KAMLESH KUMAR GUPTA …..Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal, Mr. Sourav Verma & Mr. Dushyant Agarwal, Advs.
versus

ASSISTANT COMMISSIONER OFINCOME TAX CIRCLE 1(1) & ANR. …..Respondents
Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 4326/2023
BEST INFRATECH PRIVATE LIMITED …..Petitioner
Through: Mr. Rites Goel & Mr. Lakshay Sawhney, Advs.
versus

INCOME TAX OFFICER WARD 4(1) AND
ORS & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
Mr. Sonal Singh and Mr. Anmol Adhrit, Advs.
+ W.P.(C) 4375/2023
MR SHUBHAM JAIN …..Petitioner
Through: Mr. Mahe Zehra, Adv.

versus

THE INCOME TAX OFFICER CIRCLE -28(5), DELHI AND ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 4376/2023
NEERU JAIN …..Petitioner
Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs.
versus

INCOME TAX OFFICER, WARD 29(1),DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Ms. Bakshi Vinita, SPC for R-6
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
+ W.P.(C) 4378/2023
MOULDCRAFT INDIA PVT LTD …..Petitioner
Through: Mr. Gautam Jain, Mr. Shaantanu Jain, Mr. Deepanshu Jain & Mr. Manish Yadav, Advs.
versus

DEPUTY COMMISSIONER INCOME TAX
AND ANR …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 4405/2023
ALKA GARG …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ITO, WARD 44(6), DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 4423/2023
ADYCON INFRASTRUCTURES PVT. LTD. …..Petitioner
Through: Mr. P. Roychaudhuri, Adv.

versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
+ W.P.(C) 4574/2023
GIRISH KAPUR …..Petitioner
Through: Mr. Bharat Beriwal, Adv.

versus

INCOME TAX OFFICER WARD 10(1) DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 4584/2023
LALIT KUMAR SAPRA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 43-1 DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 4658/2023 & CM APPL. 39117/2023 (Direction)
VINAY JAIN HUF …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 43(6) DELHI
& ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 4659/2023 & CM APPL. 17933/2023 (Stay)
RAJDHANI EDUCATIONAL CHARITABLE
TRUST …..Petitioner
Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs.
versus

INCOME TAX OFFICER WARD EXEMP 2(4) …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6426/2023
SHERUL INSULATION PRIVATE LIMITED …..Petitioner
Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs.
versus

INCOME TAX OFFICER WARD 23( 1), DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 7997/2023 & CM APPL. 30759/2023 (Interim Stay)
SUNITA KAMRA …..Petitioner
Through: Mr. Sumit K. Batra, Mr. Manish Khurana, Ms. Priyanka Jindal & Mr. Siddharth Sarwal, Advs.
versus

INCOME TAX OFFICER, WARD 19(3),
DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 4684/2023
VAIBHAV JAIN …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1), DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 4786/2023
JAYCEE HOUSING PRIVATE LIMITED …..Petitioner
Through: Ms. Smriti Sahay and Ms. Pragati Singh, Advs.
versus

CENTRAL BOARD OF DIRECT TAX
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 4880/2023
PRADEEP KUMAR JAIN …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 25(1), DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 4899/2023
ROHIT SAHAI …..Petitioner
Through: Ms. T.M Shivakumar, Ms. Sanjana, Ms. Kirti Kishore and Ms. Akanksha Johari, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1) DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 4915/2023
NITIN SAXENA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

INCOME TAX OFFICER WARD NO. 49(1),
DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 4941/2023
SHARAD GARG …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ITO, WARD 63(1), DELHI & ANR. …..Respondents
Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5123/2023
LAMBA TRADERS AND ENGINEERS PVT
LTD …..Petitioner
Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs.
versus

DEPUTY COMMISSIONER OF INCOME TAX ,CIRCLE 13 1, DELHI & ORS. …..Respondents
Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
Mr. Hemant Kumar Yadav, SPC for R-2.

+ W.P.(C) 5186/2023
MANAK CONSULTANTS PRIVATE LIMITED …..Petitioner
Through: Mr. Prashant Shukla, Adv.

versus

INCOME TAX OFFICER WARD 16(3)
& ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5187/2023
SHALINI DAGA …..Petitioner
Through: Ms. T.M Shivakumar, Ms. Sanjana, Ms. Kirti Kishore and Ms. Akanksha Johari, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28(1) DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 5210/2023
BHARAT STEEL CORPORATION …..Petitioner
Through: Mr. Manibhadra Jain, Mr. A. Sharma, Mr. Dipesh Jain & Mr. Sachin Jain, Advs.
versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.

+ W.P.(C) 5219/2023
WHITEFIELDS OVERSEAS LTD …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ACIT, CIR 25(1), DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 5237/2023
RAKESH KUMAR GOYAL …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ITO, WARD 35(5), DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 5238/2023
WHITEFIELDS OVERSEAS LTD …..Petitioner
Through: Appearance not given.

versus

ACIT, CIR 25(1), DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 5239/2023
BADAL MAHESHWARI …..Petitioner
Through: Appearance not given.

versus

INCOME TAX OFFICER, WARD 58(3), DELHI
& ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5251/2023
VANEETA IMPEX PVT LTD …..Petitioner
Through: Mr. Vineet Garg, Adv.

versus

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 25(1) & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5265/2023
GYAN CHANDRA MISRA-INSOLVENCY RESOLUTION PROFESSIONAL OF TRESCO HOMES PRIVATE
LIMITED …..Petitioner
Through: Mr. Manuj Sabharwal, Mr. Devvrat Tiwari & Mr. Drona Negi, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 16-1, DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
+ W.P.(C) 5272/2023
BHARAT FITTINGS AND VALVES …..Petitioner
Through: Mr. Manibhadra Jain, Mr. A. Sharma, Mr. Dipesh Jain & Mr. Sachin Jain, Advs.
versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. N.K. Aggarwal, SPC for R-1.
+ W.P.(C) 5298/2023
K.H. STEEL CASTING (P) LTD …..Petitioner
Through: Mr. Satyen Sethi, Mr. Arta Trana Panda & Mr. Gargi Sethee, Advs.
versus

INCOME TAX OFFICER, WARD 14(1)
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 5311/2023
DHUNNA INVESTMENT P LTD …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 7(1) DELHI
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 5343/2023
SHARE WISE COMMODITY BROKERS PRIVATE LIMITED …..Petitioner
Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 22(2) DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 5369/2023
K.H. STEEL CASTING (P) LTD …..Petitioner
Through: Mr. Satyen Sethi, Mr. Arta Trana Panda & Mr. Gargi Sethee, Advs.
versus

INCOME TAX OFFICER, WARD 14(1)
& ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 5371/2023
PAWAN SINGLA …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 43(6) DELHI
& ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5390/2023
YOGEN KHOSLA …..Petitioner
Through: Mr. Manibhadra Jain, Mr. A. Sharma, Mr. Dipesh Jain & Mr. Sachin Jain, Advs.
versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 5392/2023
RAJ KUMAR SABHARWAL …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ACIT, CIR 52(1), NEW DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
+ W.P.(C) 5406/2023
GOURAV BATRA …..Petitioner
Through: Appearance not given.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(2), NEW DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5407/2023
RAMAYANA ISPAT PVT LTD …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ACIT, CIR 19(1), DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5409/2023
ONE POINT REALTY PRIVATE LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 19(1), DELHI
& ORS. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 5427/2023
UDGAM EDUCATION INSTITUTE
PVT. LTD …..Petitioner
Through: Mr. Arvind Kumar, Adv.

versus

INCOME TAX OFFICER WARD 27(1) …..Respondent
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5428/2023 & CM APPL. 21232/2023 (Interim Relief)
GAURAV CHOPRA …..Petitioner
Through: Mr. Arjun Kakkar & Mr. A. Sharma, Advs.
versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Vinish Phoghat, CGSPC
+ W.P.(C) 5536/2023
ABHINAV GOEL.. …..Petitioner
Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs.
versus

INCOME TAX OFFICER WARD 43(6) …..Respondent
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5539/2023
PUBLIC CLOTHING PVT.LTD …..Petitioner
Through: Mr. Paritosh Jain, Mr. Divyansh Jain & Mr. V. Jain, Advs.
versus

NATIONAL FACELESS ASSESSMENT
CENTRE …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 5725/2023
SADHNA RANI …..Petitioner
Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs.
versus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16(1), DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5727/2023
ATUL KUMAR SAXENA …..Petitioner
Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 70(1), DELHI & ORS. ….Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Rajesh Kumar. SPC with Mr. Yash Narain & Mr. Rahul Kumar Sharma, Advs.
+ W.P.(C) 5730/2023
RAVI DHINGRA (HUF) …..Petitioner
Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs.
versus

INCOME TAX OFFICER, WARD 28(1),
DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Shlok Chandra, SSC with Ms. Naincy Jain & Ms. Madhavi Shukla, JSCs
+ W.P.(C) 5734/2023
BRIJ BHUSHAN GUPTA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 59-1) …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 5761/2023
PAVEL GARG SONS HUF …..Petitioner
Through: Mr. Imran Khan, Adv.

versus

THE INCOME TAX DEPARTMENT …..Respondent
Through: Mr. Vipul Agrawal, SSC with Mr. Gaoraang Ranjan, Adv.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 5785/2023, CM APPL. 22652/2023 (Stay) & CM APPL. 30249/2023 (Addl. Document)

B.C ENTERPRISES …..Petitioner
Through: Dr. Kapil Goel & Mr. Sandeep Goel, Advs.
versus

INCOME TAX OFFICER WARD 58 3
DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.

+ W.P.(C) 5867/2023 & CM APPL. 23016/2023 (Interim Relief)
SUNIL KUMAR …..Petitioner
Through: Mr. Manibhadra Jain, Mr. A. Sharma, Mr. Dipesh Jain & Mr. Sachin Jain, Advs.
versus

INCOME TAX OFFICER WARD 47( & ANR. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5869/2023
GSM AUTO SPARES PRIVATE LIMITED …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX (OSD) DELHI & ANR. …Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
+ W.P.(C) 5875/2023
SAURAV BANSAL …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ITO WARD 43(6) DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 5876/2023
VIJAY GARG …..Petitioner
Through: Appearance not given.

versus

ITO WARD 43(6) DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5877/2023
AGSONS AGENCIES INDIA PRIVATE
LIMITED …..Petitioner
Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs.
versus

INCOME TAX OFFICER WARD 1(1)DELHI
& ORS. …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 5884/2023
RITIKA GARG …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ACIT CIRCLE 43(1) DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5886/2023
RITIKA GARG …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ACIT CIRCLE 43(1) DELHI & ANR. …Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5888/2023
MEENA CHAWLA …..Petitioner
Through: Mr. Jaspal Singh Sethi, Mr. Gaurav Gupta, Mr. Manoj Khanna & Mr. Piyush Jain, Advs.
versus

INCOME TAX OFFICER WARD 61 (1) DELHI
AND ANR ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 5891/2023
MAHESH KUMAR MANI …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ACIT CIRCLE 28(1) DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5892/2023
HIMANK GARG …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ITO WARD 43(6) DELHI & ANR. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 5894/2023
GSM AUTO SPARES PRIVATE LIMITED …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX (OSD) DELHI & ANR. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.

+ W.P.(C) 5895/2023
ASHA GARG …..Petitioner
Through: Mr. Gautam Jain, Mr. Shaantanu Jain, Mr. Deepanshu Jain & Mr. Manish Yadav, Advs.
versus

INCOME TAX OFFICER AND OTHERS …..Respondent
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5896/2023
VIJAY GARG …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ITO WARD 43(6) DELHI & ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5964/2023
ARUNA ANEJA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

INCOME TAX OFFICER, WARD 44-6 &
ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 5975/2023
MADHUR KABRA …..Petitioner
Through: Mr. Manuj Sabharwal, Mr. Devvrat Tiwari & Mr. Drona Negi, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), DELHI & ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6008/2023
BHARAT BHUSHAN HUF …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ITO WARD 36(1) DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 6038/2023
RAJ POLYBAGS PRIVATE LIMITED …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

INCOME TAX OFFICER WARD 21(1) &
ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6041/2023
ADITYA LOOMBA …..Petitioner
Through: Appearance not given.

versus

UNION OF INDIA AND ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Ashish Batra, SPC for R-1.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 6042/2023
SE FINVEST PRIVATE LIMITED …..Petitioner
Through: Mr. Gautam Jain, Mr. Shaantanu Jain, Mr. Deepanshu Jain & Mr. Manish Yadav, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE 22(2), DELHI AND ORS. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6046/2023
JINDAL FINANCIAL AND INVESTMENTS
SERVICES …..Petitioner
Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE 52(1), DELHI & ORS. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Niraj Kumar, Sr. Central Govt. Counsel for R-5
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs
+ W.P.(C) 6053/2023
BRIJ BHUSHAN GUPTA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 59-1 …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 6148/2023
MUKESH GUPTA …..Petitioner
Through: Mr. Paritosh Jain, Mr. Divyansh Jain & Mr. V. Jain, Advs.
versus

NATIONAL FACELESS ASSESSMENT CENTRE,
DELHI …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 6150/2023
NARESH KUMAR HUF …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE43(1), DELHI & ORS. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6151/2023
AJAY AND SONS HUF …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

INCOME TAX OFFICER WARD 58(3) DELHI
& ANR. …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Kamakshraj Singh & Mr. Himanshu Gaur, Advs.
+ W.P.(C) 6152/2023
SUNAYANA MALHOTRA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

INCOME TAX OFFICER, WARD 44-6
& ANR. …..Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6156/2023
ARTISTIC FINANCE PVT LTD …..Petitioner
Through: Mr. Nagesh Kumar Behl and Mr. Mayank Pachauri, Advs.
versus

ITO WARD 3(1) DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 6158/2023
PRET STUDY BY JANAK FASHIONS
PVT. LTD. …..Petitioner
Through: Mr. Paritosh Jain, Mr. Divyansh Jain & Mr. V. Jain, Advs.
versus

NATIONAL FACELESS ASSESSMENT
CENTRE …..Respondent
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6161/2023
RAM KALI …..Petitioner
Through: Mr. Ruchesh Sinha and Ms. Monalisa, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1), DELHI & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 6163/2023
RAJESH LOOMBA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

UNION OF INDIA AND ANR …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 6166/2023
HARISH KUMAR ANEJA HUF …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Sanat Kapoor, Mr. Shivam Yadav & Mr. Utkarsa Kr. Gupta, Advs.
versus

INCOME TAX OFFICER WARD 44(6), DELHI
& ANR. ….Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 6168/2023 & CM APPL. 51069/2023 (Correction of O.D. 12-05-2023)
VISUAL TECHNOLOGIES INDIA PVT LTD …..Petitioner
Through: Mr. P. Roychaudhuri, Adv.

versus

UNION OF INDIA & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
Mr. Niraj Kumar, Sr. Central Govt. Counsel for R-5.
+ W.P.(C) 6178/2023
NOUVELLE SECURITIES PVT LTD …..Petitioner
Through: Mr. Rohit Jain, Mr. Aniket D. Agrawal and Mr. Samarth Chaudhari, Advs.
versus

INCOME TAX OFFICER & ORS. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 6185/2023
PRANAY ANEJA …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ASSTT CIT, CIR 28(1), DELHI & ANR. …..Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Siddhartha Sinha, SSC with Ms. Anu Priya and Ms. Nisha Minz, Advs.
+ W.P.(C) 6186/2023
ANUPAMA HARIBANSH CHOUDHARY …..Petitioner
Through: Mr. Paritosh Jain, Mr. Divyansh Jain & Mr. V. Jain, Advs.
versus

NATIONAL FACELESS ASSESSMENT
CENTRE …..Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Shlok Chandra, SSC with Ms. Naincy Jain & Ms. Madhavi Shukla, JSCs
+ W.P.(C) 6187/2023
B L HEALTH AND SAFETY PVT LTD …..Petitioner
Through: Mr. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi, Ms. Renu Arora, Mr. Paritosh Gaur and Ms. Sakshi Srivastava, Advs.
versus

ITO, WARD 4(1), DELHI & ANR. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.

+ W.P.(C) 6194/2023 & CM APPL. 24345/2023 (Interim Relief)
YOGEN KHOSLA …..Petitioner
Through: Mr. Manibhadra Jain, Mr. A. Sharma, Mr. Dipesh Jain & Mr. Sachin Jain, Advs.
versus

DEPUTY COMMISSIONER OF INCOME TAX 4(2), DELHI & ANR. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC and Mr. Vikramaditya and Ms. Delphina, Advs.
+ W.P.(C) 6227/2023
MOHAN SINGH CHAUHAN …..Petitioner
Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs.
versus

INCOME TAX OFFICER WARD 44(1) DELHI
& ORS. ….Respondents
Through: Mr. Puneet Rai, SSC
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.

+ W.P.(C) 6254/2023 & CM APPL. 24587/2023 (Interim Relief)
VIPIN KUMAR JAIN …..Petitioner
Through: Mr. Manibhadra Jain, Mr. A. Sharma, Mr. Dipesh Jain & Mr. Sachin Jain, Advs.
versus

INCOME TAX OFFICER WARD 63 & ANR. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs

+ W.P.(C) 6972/2023 & CM APPL. 27152/2023 (Interim Relief)
BABITA JAIN …..Petitioner
Through: Mr. Manibhadra Jain, Mr. A. Sharma, Mr. Dipesh Jain & Mr. Sachin Jain, Advs.
versus

INCOME TAX OFFICER WARD 36(1) DELHI
& ANR. ….Respondents
Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSCs, Mr. Anmol Jagga & Mr. Gaurav Kumar, Advs.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6259/2023
KAUSHAL KUMAR HUF …..Petitioner
Through: Mr. Ved Jain, Ms. Soniya Dodeja, Mr. Divyansh Dubey, Mr. Govind Gupta and Mr. Nischay Kantoor, Advs.
versus

INCOME TAX OFFICER WARD 43(6), DELHI
& ORS. ….Respondents
Through: Mr. Puneet Rai, SSC
Ms. Richa Dhawan & Ms. Harshita Maheshwari, Advs.
Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
+ W.P.(C) 6266/2023
SUNNY AGGARWAL …..Petitioner
Through: Mr. A.K. Babbar & Mr. Surinder Kumar, Advs.
versus

INCOME TAX OFFICER, WARD 45(1), DELHI
& ANR. ….Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Yojit Prattek, JSCs & Ms. Prakriti Rastogi, Adv.
Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSCs & Mr. Utkarsh Tiwari, Adv.
+ W.P.(C) 6270/2023
BHANU DOGRA …..Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun