ALANKIT FINSEC LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI

2024-04-03 Information

* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment reserved on: 22 February, 2024
Judgment pronounced on: 03 April, 2024

+ ITA 52/2024
THE PR. COMMISSIONER OF INCOME
TAX -CENTRAL-1 ….. Appellant
Through: Mr. Ruchir Bhatia, SSC with Ms. Deeksha Gupta, Adv.

versus

OJJUS MEDICARE PVT. LTD. ….. Respondent
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

+ W.P.(C) 3714/2023 & CM APPL. 14341/2023 (Interim Relief)
ASHWANI KUMAR GUPTA ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME
TAX CENTRAL CIRCLE 17, & ANR. ….. Respondents
Through: Mr. Zoheb Hossain, SSC with Mr. Sanjeev Menon, JSC.

+ W.P.(C) 3907/2023 & CM APPLs. 15158/2023 (Stay) and
62298/2023
VINEETA GUPTA ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 46(4)
DELHI AND ANR ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 333/2024 & CM APPL. 1511/2024 (Interim Relief)
KAPAREVA DEVELOPMENT PRIVATE
LIMITED ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 28, DELHI & ORS. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 334/2024 & CM APPL. 1514/2024 (Interim Relief)
KAPAREVA DEVELOPMENT PRIVATE
LIMITED ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 28, DELHI & ORS. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 335/2024 & CM APPL. 1519/2024 (Interim Relief)
KAPAREVA DEVELOPMENT PRIVATE
LIMITED ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE – 28, DELHI & ORS. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 4784/2023 & CM APPL. 18488/2023 (Stay)
ALANKIT INSURANCE BROKERS LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 4836/2023 & CM APPL. 18693/2023 (Stay)
ALANKIT FINSEC LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.
Mr. Vikas Pahwa, SSC with Mr. Prabhav Palli, Ms. Nimisha Jain, Mr. Aditya Shukla and Mr. Kushal Gupta, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28 DELHI ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 4944/2023 & CM APPL. 19152/2023 (Stay)
NEW WAVE REALTORS PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER, WARD 18(3),
DELHI & ANR. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 4993/2023 & CM APPL. 19488/2023 (Stay)
VINEETA GUPTA ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD
46(4 )& ANR. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5128/2023 & CM APPL. 20044/2023 (Stay)
SHASHI GARG ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE- 28, DELHI & ANR. ….. Respondents
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 5130/2023 & CM APPL. 20048/2023 (Stay)
VINOD KUMAR GARG ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 5150/2023 & CM APPL. 20099/2023 (Stay)
NEW WAVE REALTORS PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI & ANR. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5181/2023 & CM APPL. 20217/2023 (Stay)
ALANKIT INSURANCE BROKERS LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5182/2023 & CM APPL. 20219/2023 (Stay)
ALANKIT INSURANCE TPA LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5215/2023 & CM APPL. 20383/2023 (Stay)
VINOD KUMAR GARG ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 5216/2023 & CM APPL. 20385/2023 (Stay)
ALKA AGARWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv..

+ W.P.(C) 5217/2023 & CM APPL. 20387/2023 (Stay)
VIKAS SURYA DEVELOPERS
PRIAVTE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, DELHI & ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 5224/2023 & CM APPL. 20409/2023 (Stay)
ALKA AGARWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, DELHI ….. Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 5236/2023 & CM APPL. 20429/2023 (Stay)
ALANKIT FOREX INDIA LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 5240/2023 & CM APPL. 20469/2023 (Stay)
TINA ORGANICS PVT. LTD. ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE -28 ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 5249/2023 & CM APPL. 20484/2023 (Stay)
PRATISHTHA IMAGES PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28 DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5252/2023 & CM APPL. 20552/2023 (Stay)
ALANKIT FINSEC LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.
versus

DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 5368/2023 & CM APPL. 20965/2023 (Stay)
TINA ORGANICS PVT. LTD. ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE -28 ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 5370/2023 & CM APPL. 20969/2023 (Stay)
ALANKIT FOREX INDIA LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Abhishek Maratha, SSC
Mr. Parth Semwal, JSC.

+ W.P.(C) 5626/2023 & CM APPL. 22083/2023 (Stay)
PRATISHTHA IMAGES PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28 DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5976/2023 & CM APPL. 23470/2023 (Stay)
MOHAN KUMAR GARG ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CIRCLE 28, DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5643/2023 & CM APPL. 22123/2023 (Stay)
ALANKIT INSURANCE TPA LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CIRCLE 28, DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5662/2023 & CM APPL. 22160/2023 (Stay)
TARUN KUMAR SAHAY ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5789/2023 & CM APPL. 22664/2023 (Stay)
VIKAS PROMOTERS PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI & ANR. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5790/2023 & CM APPL. 22666/2023 (Stay)
VINOD KUMAR MAHESHWARI ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 28, DELHI & ANR. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 5794/2023 & CM APPL. 22676/2023 (Stay)
VINOD KUMAR MAHESHWARI ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 6160/2023 & CM APPL. 24242/2023 (Stay)
SHANTI KUMAR AGARWAL HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI & ANR. ….. Respondents
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 6260/2023 & CM APPL. 24598/2023 (Stay)
VIKAS PROMOTERS PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 6284/2023 & CM APPL. 24651/2023 (Stay)
TARUN KUMAR SAHAY ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 6673/2023 & CM APPL. 26129/2023 (Stay)
SAKSHI AGARWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE-28, DELHI ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 6962/2023 & CM APPL. 27125/2023 (Stay)
VINEETA GUPTA ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER, WARD 46(4),
DELHI & ANR. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 7157/2023 & CM APPL. 27900/2023 (Stay)
PRATISHTHA IMAGES PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 7272/2023 & CM APPL. 28285/2023 (Stay)
ALKA AGARWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 7279/2023 & CM APPL. 28308/2023 (Stay)
ALANKIT INSURANCE TPA LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 7281/2023 & CM APPL. 28310/2023 (Stay)
ALANKIT INSURANCE BROKERS LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 7283/2023 & CM APPL. 28315/2023 (Stay)
ALANKIT FINSEC LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY. COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 7374/2023 & CM APPL. 28728/2023 (Stay)
SHANTI KUMAR AGARWAL HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 7401/2023 & CM APPL. 28789/2023 (Stay)
ALANKIT FOREX INDIA LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DY.COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE 28, DELHI ….. Respondent
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 7821/2023 & CM APPL. 30158/2023 (Stay)
VIVEK GARG ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 7822/2023 & CM APPL. 30163/2023 (Stay)
VIVEK GARG ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

+ W.P.(C) 9124/2023 & CM APPL. 34707/2023 (Stay)
NEW WAVE REALTORS PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

DEPUTY COMMISSIONER OF INCOME
TAX CIRCLE 28, DELHI & ANR. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 383/2024 & CM APPL. 1782/2024 (Stay)
ANUJ SHARMA ….. Petitioner
Through: Mr. Ajay Wadhwa, Ms. Ragini Handa & Mr. Ujjwal Jain, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME
TAX, CENTRAL CIRCLE 28, DELHI & ORS. … Respondents
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 384/2024 & CM APPL. 1784/2024 (Stay)
ANUJ SHARMA ….. Petitioner
Through: Mr. Ajay Wadhwa, Ms. Ragini Handa & Mr. Ujjwal Jain, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 28, DELHI & ORS. ….. Respondents
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 400/2024 & CM APPL. 1814/2024 (Stay)
ANUJ SHARMA ….. Petitioner
Through: Mr. Ajay Wadhwa, Ms. Ragini Handa & Mr. Ujjwal Jain, Advs.

versus

+ W.P.(C) 457/2024 & CM APPL. 2097/2024 (Stay)
ANKIT AGARWAL -LEGAL HEIR OF
LATE SHANTI KUMAR AGGARWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 463/2024 & CM APPL. 2104/2024 (Stay)
ANKIT AGARWAL -LEGAL HEIR OF LATE
SHANTI KUMAR AGGARWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 476/2024 & CM APPL. 2123/2024 (Stay)
SUNOJ ENGINEERS PVT LTD ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 477/2024 & CM APPL. 2125/2024 (Stay)
ANKIT AGARWAL -LEGAL HEIR OF LATE
SHANTI KUMAR AGGARWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 622/2024 & CM APPL. 2734/2024 (Stay
SAKSHAM INVESTOR SERVICES
PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER, WARD 22-1,
NEW DELHI & ANR. ….. Respondents
Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC, Mr. Utkarsh Tiwari and Mr. Amaan Ahmed Khan, Advs.

+ W.P.(C) 623/2024 & CM APPL. 2736/2024 (Stay)
PACK PLAST -INDIA- PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 19-3,
DELHI & ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 627/202 & CM APPL. 2746/2024 (Stay)
SAKSHAM COMMODITIES LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER, WARD 22-1,
NEW DELHI & ANR. ….. Respondents
Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC, Mr. Utkarsh Tiwari and Mr. Amaan Ahmed Khan, Advs.

+ W.P.(C) 630/2024, CM APPL. 2752/2024 (Stay)
PACK PLAST -INDIA- PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 19-3,
DELHI & ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 639/2024 & CM APPL. 2795/2024 (Stay)
PACK PLAST -INDIA- PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 19-3,
DELHI & ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 694/2024 & CM APPL. 3075/2024 (Stay)
SUSHEEL JAIN ….. Petitioner
Through: Mr. Gautam Jain, Ms. Reeta Chaudhary & Mr. Manish Yadav, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 697/2024 & CM APPL. 3083/2024 (Stay)
PACK PLAST -INDIA- PRIVATE LIMITED ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 19-3,
DELHI AND ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 704/2024 & CM APPL. 3124/2024 (Stay)
SUNOJ ENGINEERS PVT LTD ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 27, DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 728/2024 & CM APPL. 3204/2024 (Interim Relief)
VIKAS WAHI ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

DEPUTY COMMISSIONER OF INCOME TAX
CENTRAL CIRCLE 26, DELHI AND ORS. ….. Respondents
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 731/2024 & CM APPL. 3210/2024 (Interim Relief)
VIKAS WAHI ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

+ W.P.(C) 733/2024 & CM APPL. 3213/2024 (Interim Relief)
VIKAS WAHI ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

+ W.P.(C) 734/2024 & CM APPL. 3218/2024 (Interim Relief)
VIKAS WAHI ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

DEPUTY COMMISSIONER OFINCOME TAX
CENTRAL CIRCLE 26, DELHI AND ORS. ….. Respondents
Through: Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Parth Semwal, Jr. Standing Counsel and Ms. Nupur Sharma, Advs.

+ W.P.(C) 794/2024 & CM APPL. 3428/2024 (Stay)
JAGMOHAN KEJRIWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 62(1),
DELHI & ANR. ….. Respondents
Through: Mr. Vipul Agarwal, SSC with Mr. Gibran Naushad & Ms. Sakshi Shairwal, JSCs.

+ W.P.(C) 795/2024 & CM APPL. 3430/2024 (Stay)
JAGMOHAN KEJRIWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 62(1),
DELHI & ANR. ….. Respondents
Through: Mr. Vipul Agarwal, SSC with Mr. Gibran Naushad & Ms. Sakshi Shairwal, JSCs.

+ W.P.(C) 824/2024 & CM APPL. 3522/2024 (Stay)
JAGMOHAN KEJRIWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 62(1),
DELHI & ANR. ….. Respondents
Through: Mr. Vipul Agarwal, SSC with Mr. Gibran Naushad & Ms. Sakshi Shairwal, JSCs.

+ W.P.(C) 826/2024 & CM APPL. 3525/2024 (Stay)
JAGMOHAN KEJRIWAL ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 62(1),
DELHI & ANR. ….. Respondents
Through: Mr. Vipul Agarwal, SSC with Mr. Gibran Naushad & Ms. Sakshi Shairwal, JSCs.

+ W.P.(C) 829/2024 & CM APPL. 3530/2024 (Interim Relief)
MAMTA AGARWAL ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ORS. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 861/2024 & CM APPL. 3626/2024 (Interim Relief)
MAMTA AGARWAL ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.
versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ANR. ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 873/2024 & CM APPL. 3649/2024 (Interim Relief)
MAMTA AGARWAL ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

+ W.P.(C) 991/2024 & CM APPL. 4112/2024 (Interim Relief)
ASHUTOSH AGARWAL ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI ORS ….. Respondents
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 1018/2024 & CM APPL. 4234/2024 (Interim Relief)
ASHUTOSH AGARWAL ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

+ W.P.(C) 1025/2024 & CM APPL. 4247/2024 (Interim Relief)
ASHUTOSH AGARWAL ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME
TAX CENTRAL CIRCLE 28, ….. Respondent
Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain and Mr. Shashank Kesarwami, Advs.

+ W.P.(C) 1049/2024 & CM APPL. 4406/2024 (Interim Relief)
INDO GREENFUEL PRIVATE LIMITED ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSITANT COMMISSIONER OF INCOME
TAX CENTRAL CIRCLE -28, DELHI & ORS …. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 1050/2024 & CM APPL. 4408/2024 (Interim Relief)
INDO GREENFUEL PVT LTD ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE) 28 DELHI & ORS. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 1063/2024 & CM APPL. 4435/2024 (Interim Relief)
BETSY GROWTH FINANCE LIMITED ….. Petitioner
Through: Dr. Rakesh Gupta, Mr. Somil Agarwal & Mr. Dushyant Agrawal, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 & ORS. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 1071/2024 & CM APPL. 4448/2024 (Stay)
SUBODH KANT SAHAY HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 28(1)
DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 1072/2024 & CM APPL. 4451/2024 (Stay)
SUBODH KANT SAHAY HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 28(1),
DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 1073/2024 & CM APPL. 4453/2024 (Stay)
SUBODH KANT SAHAY HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 28(1)
DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 1074/2024 & CM APPL. 4455/2024 (Stay)
SUBODH KANT SAHAY HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 28(1)
DELHI & ANR. ….. Respondents
Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, Mr. Puneet Singhal, JSCs and Ms. Mahima Garg, Adv.

+ W.P.(C) 1110/2024 & CM APPL. 4682/2024 (Interim Relief)
NARESH MITTAL ….. Petitioner
Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja & Mr. Animesh Tripathi, Advs.

versus

INCOME TAX OFFICER WARD 43(6)
DELHI & ORS. ….. Respondents
Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC, Mr. Utkarsh Tiwari and Mr. Amaan Ahmed Khan, Advs.

+ W.P.(C) 1113/2024 & CM APPL. 4688/2024 (Interim Relief)
NARESH MITTAL ….. Petitioner
Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja & Mr. Animesh Tripathi, Advs.

versus

INCOME TAX OFFICER WARD 43(6)
DELHI & ORS. ….. Respondents
Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC & Mr. Utkarsh Tiwari, Adv.

+ W.P.(C) 1206/2024 & CM APPL. 5024/2024 (Stay)
MAHABIR PARSHAD GUPTA ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER, WARD 43(1),
DELHI & ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 1207/2024 & CM APPL. 5026/2024 (Stay)
MAHABIR PARSHAD GUPTA ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.
versus

INCOME TAX OFFICER, WARD 43(1),
DELHI & ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 1208/2024 & CM APPL. 5028/2024 (Stay)
MAHABIR PARSHAD GUPTA ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER, WARD 43(1),
DELHI & ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 1209/2024 & CM APPL. 5030/2024 (Stay)
MAHABIR PARSHAD GUPTA ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER, WARD 43-1,
NEW DELHI & ANR. ….. Respondents
Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta & Ms. Nivedita, Advs.

+ W.P.(C) 1212/2024 & CM APPL. 5047/2024 (stay) TARUN KUMAR SAHA Y HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 43-1, DELHI & ANR.
….. Respondents

Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC, Mr. Utkarsh Tiwari and Mr. Amaan Ahmed Khan, Advs.

+ W.P.(C) 1213/2024 & CM APPL. 5049/2024 (Stay)
TARUN KUMAR SAHAY HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 43(1),
DELHI & ANR. ….. Respondents
Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC, Mr. Utkarsh Tiwari and Mr. Amaan Ahmed Khan, Advs.

+ W.P.(C) 1214/2024 & CM APPL. 5051/2024 (Stay)
TARUN KUMAR SAHAY HUF ….. Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor, Mr. Tarun Chanana, Mr. Shivam Yadav, Mr. Vibhu Jain, Mr. Utkarsa Kr. Gupta, Mr. Amandeep Mehta & Mr. Sanat Kapoor, Advs.

versus

INCOME TAX OFFICER WARD 43(1),
DELHI & ANR. ….. Respondents
Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, JSC, Mr. Utkarsh Tiwari and Mr. Amaan Ahmed Khan, Advs.
CORAM:
HON’BLE MR. JUSTICE YASHWANT VARMA
HON’BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
J U D G M E N T

YASHWANT VARMA, J.

S. No.
Particulars
Paragraph Nos.
A.
INTRODUCTION
1 – 6
B.
BROAD FACTUAL MATRIX
7 – 15
C.
SUBMISSIONS OF THE PETITIONERS

16 – 37
D.
THE STAND OF THE RESPONDENTS

38 – 50
E.
ANALYSIS OF THE STATUTORY FRAMEWORK
51 – 74
F.
IDENTIFICATION OF THE COMMENCEMENT POINT FOR THE PURPOSES OF COMPUTATION OF THE SIX AND TEN YEAR BLOCK
75 – 85
G.
COMPUTATION OF THE SIX AND TEN YEAR BLOCK IN THE PRESENT BATCH OF WRIT PETITIONS
86 – 98
H.
THRESHOLDS AS PER THE FOURTH PROVISO OF SECTION 153A
99 – 102
I.
ISSUE OF FINALITY/CLOSURE FOR AYs 2010-11 AND 2011-12 AND THE APPLICABILTY OF THE 2017 AMENDING ACT
103 – 116
J.
DECISION ON ITA 52/2024
117 – 118
K.
SUMMARY OF CONCLUSIONS
119
L.
DISPOSTIF

120 – 123

A. INTRODUCTION

1. This batch of writ petitions and an Income Tax Appeal filed under Section 260A of the Income Tax Act, 19611 (ITA 52/2024) assail the initiation of assessment proceedings pursuant to the provisions of Section 153C of the Act. The challenge is firstly raised with the petitioners questioning the identification and computation of the block of six Assessment Years2 immediately preceding the AY relevant to the previous year in which the search was conducted or requisition made. The petitioners additionally impugn the manner in which the respondents have reckoned the years which would be included within the phrase relevant assessment year as defined by Explanation 1 to Section 153A(1) of the Act.
2. The petitioners would contend that insofar as the impugned notices pertaining to AYs 2010-11, 2011-12, 2012-13 and 2013-14 are concerned, they would be liable to be quashed since they fall beyond the ambit of relevant assessment year as defined by Explanation 1 to Section 153A when computed from the date of handover of the requisite material to the Assessing Officer3 of the other person, with the said phrase being an allusion to the non-searched entity. The petitioners additionally challenge the impugned notices insofar as they purport to commence assessment/reassessment in respect of AYs 2010-11 and 2011-12 on the ground that since the period within which the respondents could have reopened or reassessed as per the provisions of the Act as it stood prior to 01 April 2017 had come to an end, therefore the respondents would stand denuded of the jurisdiction of reopening those assessments. The contention essentially was that the enlarged period of ten years which could become subject to reopening or reassessment in cases emanating from a search, introduced by virtue of the amendments made by the Finance Act, 20174 would not apply to AYs 2010-11 and 2011-12.
3. For the purposes of facilitating disposal of the present batch of writ petitions, the petitioners have classified individual matters dependent upon the date when the Satisfaction Note, as contemplated under Section 153C of the Act, came to be recorded in the case of the non-searched entity and the same is set out as List I and List II. We deem it appropriate at this juncture to express our gratitude and appreciation for the herculean task undertaken by Mr. Sumit Lalchandani and Ms. Ananya Kapoor, learned counsels for the petitioners, in classifying individual matters into three broad categories and thus enabling the Court to take up this batch for expeditious disposal.
4. List I, which is reproduced hereinbelow, covers cases in which the Satisfaction Note, as drawn by the AO of the other person, was recorded between 01 April 2021 to 31 March 2022. The list also covers cases where although the Satisfaction Note may not have been available on record, the Section 153C notice was admittedly issued during the said period, namely, 01 April 2021 31 March 2022.
Petitioner Name

WP(C)
AY
Date of Satisfaction note by Assessing Officer of the searched person
Date of Satisfaction note by Assessing Officer of the non-searched person
Date of Section 153C
notice
Vineeta Gupta
3907/2023
2010-11
Undated
(Annexure P 16)

17.03.2022
(Annexure P 13)
23.03.2022
(Annexure P 2)
Alankit Insurance Brokers Ltd.
4784/2023
2010-11
Not Provided
24.12.2021
(Annexure P 5)
28.12.2021
(Annexure P 2)
Alankit Finsec Ltd.
4836/2023
2010-11
Not Provided
24.12.2021
(Annexure P 8)
28.12.2021
(Annexure P 2)
New Wave Realtor Pvt. Ltd.
4944/2023
2010-11
14.02.2022
(Annexure P 16)
25.02.2022
(Annexure P 8)
25.02.2022
(Annexure P 4)
Vineeta Gupta
4993/2023
2011-12
Undated
(Annexure P 16)
17.03.2022
(Annexure P 2)
23.03.2022
(Annexure P 3)
Shashi Garg
5128/2023
2010-11
09.03.2022
(Annexure P 7)
15.03.2022
(Annexure P 11)
15.03.2022
(Annexure P 2)
New Wave Realtor Pvt. Ltd.
5150/2023
2011-12
14.02.2022
(Annexure P 14)
25.02.2022
(Annexure P 6)
25.02.2022
(Annexure P 2)
Alankit Insurance Brokers Ltd.
5181/2023
2011-12
Not Provided
24.12.2021
(Annexure P 5)
28.12.2021
(Annexure P 2)
Alankit Insurance TPA Ltd.
5182/2023
2011-12
Not Provided
24.12.2021
(Annexure P 6)
28.12.2021
(Annexure P 2)
Alka Agarwal
5216/2023
2010-11
Not Provided
24.12.2021
(Annexure P 7)
30.12.2021
(Annexure P 2)
Vikas Surya Developers
5217/2023
2011-12
14.02.2022
(Annexure P 6)
17.02.2022
(Annexure P 6)
22.03.2022
(Annexure P 2)
Alka Agarwal
5224/2023
2011-12
Not Provided
24.12.2021
(Annexure P 8)
30.12.2021
(Annexure P 2)
Alankit Forex India Pvt. Ltd.
5236/2023
2010-11
Not Provided
24.12.2021
(Annexure P 7)
28.12.2021
(Annexure P 2)
Tina Organic Ltd.
5240/2023
2011-12
Not Provided
Not Provided
21.03.2022
Pratishtha Images Ltd.
5249/2023
2011-12
Not Provided
24.12.2021
(Annexure P 7)
28.12.2021
(Annexure P 2)
AlankitFinsec Ltd.
5252/2023
2011-12
Not Provided
24.12.2021
(Annexure P 7)
28.12.2021
(Annexure P 2)
Tina Organic Ltd.
5368/2023
2010-11
Not Provided
Not Provided
21.03.2022
Alankit Forex India Pvt. Ltd.
5370/2023
2011-12
Not Provided
24.12.2021
(Annexure P 6)
28.12.2021
(Annexure P 2)
Pratishtha Images Ltd.
5626/2023
2010-11
Not Provided
24.12.2021
(Annexure P 7)
28.12.2021
(Annexure P 2)
Alankit Insurance TPA Ltd.
5643/2023
2010-11
Not Provided
24.12.2021
(Annexure P 7)
28.12.2021
(Annexure P 2)
Tarun Kumar Sahay
5662/2023
2010-11
20.12.2021
(Annexure P 5)
24.12.2021
(Annexure P 10)
28.12.2021
(Annexure P 2)
Vikas Promoters Pvt. Ltd.
5789/2023
2010-11
Not Provided
17.02.2022
(Annexure P 9)
22.03.2022
(Annexure P 2)
Vinod Maheshwari
5790/2023
2011-12
10.03.2022
(Annexure P 8)
Not Provided
23.03.2022
(Annexure P 2)
Vinod Maheshwari
5794/2023
2010-11
10.03.2022
(Annexure P 7)
Not Provided
23.03.2022
(Annexure P 2)
Shanti Kumar Aggarwal HUF
6160/2023
2011-12
Not Provided
28.02.2022
(Annexure P 6)
02.05.2022
(Annexure P 2)
Vikas Promoters Pvt. Ltd.
6260/2023
2011-12
Not Provided
17.02.2022
(Annexure P 9)
22.03.2022
(Annexure P 2)
Tarun Kumar Sahay
6284/2023
2011-12
20.12.2021
(Annexure P 8)
24.12.2021
(Annexure P 9)
28.12.2021
(Annexure P 2)
Sakshi Agarwal
6673/2023
2012-13
Not Provided
24.12.2021
(Annexure P 6)
30.12.2021
(Annexure P 2)
Vineeta Gupta
6962/2023
2012-13
Undated
(Annexure P 10)
17.03.2022
(Annexure P 6)
23.03.2022
(Annexure P 2)
Pratishtha Images Ltd.
7157/2023
2012-13
Not Provided
24.12.2021
(Annexure P 6)
28.12.2021
(Annexure P 2)
Alka Agarwal
7272/2023
2012-13
Not Provided
24.12.2021
(Annexure P 5)
30.12.2021
(Annexure P 2)
Alankit Insurance TPA Limited
7279/2023
2012-13
Not Provided
24.12.2021
(Annexure P 6)
28.12.2021
(Annexure P 2)
Alankit Insurance Brokers Ltd.
7281/2023
2012-13
Not Provided
24.12.2021
(Annexure P 5)
28.12.2021
(Annexure P 2)
AlankitFinsec Ltd.
7283/2023
2012-13
Not Provided
24.12.2021
(Annexure P 5)
28.12.2021
(Annexure P 2)
Shanti Kumar Agarwal HUF
7374/2023
2012-13
Not Provided
28.02.2022
(Annexure P 5)
02.05.2022
(Annexure P 2)
Alankit Forex India Ltd.
7401/2023
2012-13
Not Provided
24.12.2021
(Annexure P 7)
28.12.2021
(Annexure P 2)
Vivek Garg
7821/2023
2011-12
Not Provided
11.03.2022
(Annexure P 6)
05.05.2022
(Annexure P 2)
Vivek Garg
7822/2023
2010-11
Not Provided
11.03.2022
(Annexure P 6)
05.05.2022
(Annexure P 2)
New Wave Realtors Pvt. Ltd.
9124/2023
2012-13
14.02.2022
(Annexure P 15)
25.02.2021
(Annexure P 7)
25.02.2022
(Annexure P 2)

5. List II, which is reproduced hereinbelow, relates to (i) those cases where the Satisfaction Note by the AO of the other person was recorded between 01 April 2022 to 31 March 2023 and (ii) where the Satisfaction Note by the AO of the non-searched entity was recorded between 01 April 2023 to 31 March 2024:-
Petitioner Name

WP(C)
AY
Date of Satisfaction note by Assessing Officer of the searched person
Date of Satisfaction note by Assessing Officer of the non-searched person
Date of Section 153C
notice
Ashwani Kumar Gupta
3714/2023
2010-11
16.03.2022
(Supplied with Counter Affidavit)

22.06.2022
(Annexure A-5)

23.06.2022
(Annexure A-2)

Shanti Kumar Aggarwal through Legal Heir Ankit Agarwal
457/2024
2012-13
10.05.2022
(Annexure P 14)
Not Provided
29.06.2022
(Annexure P 9)
Shanti Kumar Aggarwal through Legal Heir Ankit Agarwal
463/2024
2013-14
10.05.2022
(Annexure P 14)
Not Provided
29.06.2022
(Annexure P 9)
Sunjog Engineering Pvt. Ltd.
476/2024
2010-11
24.06.2022
(Annexure P 9)
08.08.2022
(Annexure P 13)
24.08.2022
(Annexure P 5)
Shanti Kumar Aggarwal through Legal Heir Ankit Agarwal
477/2024
2011-12
10.05.2022
(Annexure P 14)
Not Provided
29.06.2022
(Annexure P 9)
Saksham Investors Service Pvt. Ltd.
622/2024
2012-13
24.06.2022
(Annexure P-10)
10.08.2022
(Annexure P-17)
10.08.2022
(Annexure P-7)
Pack Plast -India- Private Limited
623/2024
2011-12
11.05.2022
(Annexure P-9)
01.09.2022
(Annexure P-10)
01.09.2022
(Annexure P-6)
Saksham Commodities Limited
627/2024
2012-13
24.06.2022
(Annexure P-10)
10.08.2022
(Annexure P-17)
10.08.2022
(Annexure P-7)
Pack Plast -India- Private Limited
630/2024
2012-13
11.05.2022
(Annexure P-9)
01.09.2022
(Annexure P-10)
01.09.2022
(Annexure P-6)
Pack Plast -India- Private Limited
639/2024
2013-14
11.05.2022
(Annexure P-9)
01.09.2022
(Annexure P-10)
01.09.2022
(Annexure P-6)
Pack Plast -India- Private Limited
697/2024
2010-11
11.05.2022
(Annexure P-9)
01.09.2022
(Annexure P-10)
01.09.2022
(Annexure P-6)
Sunoj Engineering Pvt. Ltd.
704/2024
2011-12
24.06.2022
(Annexure P-9)
08.08.2022
(Annexure P-13)
24.08.2022
(Annexure P-5)
Jagmohan Kejriwal
794/2024
2012-13
20.06.2022
(Annexure P-9)
Not Provided
30.06.2022
(Annexure P-6)
Jagmohan Kejriwal
795/2024
2011-12
20.06.2022
(Annexure P-9)
Not Provided
30.06.2022
(Annexure P-6)
Jagmohan Kejriwal
824/2024
2010-11
20.06.2022
(Annexure P-9)
Not Provided
30.06.2022
(Annexure P-6)
Jagmohan Kejriwal
826/2024
2013-14
(20.06.2022)
(Annexure P-9)
Not Provided
30.06.2022
(Annexure P-6)
Subodh Kant Sahay (HUF)
1071/2024
2011-12
24.06.2022
(Annexure P-9)
Not Provided
09.03.2023
(Annexure P-6)
Subodh Kant Sahay (HUF)
1072/2024
2010-11
24.06.2022
(Annexure P-9)
Not Provided
09.03.2023
(Annexure P-6)
Subodh Kant Sahay (HUF)
1073/2024
2012-13
24.06.2022
(Annexure P-9)
Not Provided
09.03.2023
(Annexure P-6)
Subodh Kant Sahay (HUF)
1074/2024
2013-14
24.06.2022
(Annexure P-9)
Not Provided
09.03.2023
(Annexure P-6)
Mahavir Prasad Gupta
1206/2024
2011-12
24.06.2022
(Annexure P-13)
Not Provided
26.08.2022
(Annexure P-6)
Mahavir Prasad Gupta
1207/2024
2012-13
24.06.2022
(Annexure P-13)
Not Provided
26.08.2022
(Annexure P-6)
Mahavir Prasad Gupta
1208/2024
2010-11
24.06.2022
(Annexure P-13)
Not Provided
26.08.2022
(Annexure P-6)
Mahavir Prasad Gupta
1209/2024
2013-14
24.06.2022
(Annexure P-13)
Not Provided
26.08.2022
(Annexure P-6)
Tarun Kumar Sahay (HUF)
1212/2024
2013-14
01.06.2022
(Annexure P-14)
Not Provided
26.08.2022
(Annexure P-6)
Tarun Kumar Sahay (HUF)
1213/2024
2010-11
01.06.2022
(Annexure P-14)
Not Provided
26.08.2022
(Annexure P-6)
Tarun Kumar Sahay (HUF)
1214/2024
2011-12
01.06.2022
(Annexure P-14)
Not Provided
26.08.2022
(Annexure P-6)
Vinod Kumar Garg
5130/2023
2010-11
24.12.2021
(as recorded in Annexure P-8)
16.02.2023
(Annexure P-8)
19.02.2023
(Annexure P-2)
Vinod Kumar Garg
5215/2023
2011-12
24.12.2021
(as recorded in Annexure P-8)
16.02.2023
(Annexure P-7)
19.02.2023
(Annexure P-2)
Mohan Kumar Garg
5976/2023
2011-12
Not provided
15.03.2023
(Annexure P-4)
16.03.2023
(Annexure P-2)
Mohan Kumar Garg
5977/2023
2010-11
Not provided
15.03.2023
(Annexure P-4)
16.03.2023
(Annexure P-2)
Kapareva Development Private Limited
335/2024
2011-12
13.06.2022
(Annexure A-5)

Undated
(Annexure A-5)

29.09.2022
(Annexure A-2)

Kapareva Development Private Limited
334/2024
2012-13
13.06.2022
(Annexure A-5)

Undated
(Annexure A-5)

29.09.2022
(Annexure A-2)

Kapareva Development Private Limited
333/2024
2013-14
13.06.2022
(Annexure A-5)

Undated
(Annexure A-5)

29.09.2022
(Annexure A-2)

Vikas Wahi
733/2024
2010-11
24.06.2022
(Annexure A-5)
Undated
(Annexure A-5)
10.11.2022
(Annexure -2)
Vikas Wahi
734/2024
2011-12
24.06.2022
(Annexure -5)

Undated
(Annexure A-5)

10.11.2022
(Annexure A-2)

Vikas Wahi
731/2024
2012-13
24.06.2022
(Annexure A-4)

Undated
(Annexure A-4)

10.11.2022
(Annexure A-2)

Vikas Wahi
728/2024
2013-14
24.06.2022
(Annexure A-6)

Undated
(Annexure A-6)

10.11.2022
(Annexure A-2)

Indo Greenfuel Private Limited
1049/2024
2010-11
24.06.2022
(Annexure A-5)

22.08.2022
(Annexure A-8)

28.09.2022
(Annexure A-2)

Indo Greenfuel Private Limited
1050/2024
2011-12
24.06.2022
(Annexure A-5)

22.08.2022
(Annexure A-8)

28.09.2022
(Annexure A-2)

Betsy Growth Finance Limited
1063/2024
2010-11
12.05.2022
(Annexure A-11)
Undated
(Annexure A-11)
30.06.2022
(Annexure A-2)
Mamta Aggarwal
829/2024
2010-11
24.06.2022
(Annexure A-6)
Undated
(Annexure A-9)
18.08.2022
(Annexure A-1)
Mamta Aggarwal
861/2024
2011-12
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Mamta Aggarwal
873/2024
2012-13
24.06.2022
(Annexure A-7)
Undated
(Annexure A-10)
18.08.2022
(Annexure A-2)
Ashutosh Aggarwal
991/2024
2010-11
24.06.2022
(Annexure A-6)
31.05.2023
(Annexure A-6)
12.06.2023
(Annexure A-2)
Ashutosh Aggarwal
1025/2024
2011-12
24.06.2022
(Annexure A-6)
31.05.2023
(Annexure A-6)
12.06.2023
(Annexure A-2)
Ashutosh Aggarwal
1018/2024
2012-13
24.06.2022
(Annexure A-6)
31.05.2023
(Annexure A-6)
12.06.2023
(Annexure A-2)
Naresh Mittal
1113/2024
2011-12
24.06.2022
(Annexure P-9)
08.08.2022
(Annexure P-5)
22.08.2022
(Annexure P-2)
Naresh Mittal
1110/2024
2012-13
24.06.2022
(Annexure P-9)
08.08.2022
(Annexure P-5)
22.08.2022
(Annexure P-2)

6. Yet another ground of challenge which was taken in some writ petitions was founded on the Fourth Proviso to Section 153A of the Act and which prescribes certain pre-conditions which must be satisfied before assessment or reassessment action can be commenced in respect of the relevant assessment year. One of the prerequisites for commencement of action as constructed in terms of clause (a) of the Fourth Proviso, and which constitutes a sine qua non for issuance of notice, is the revelation of income which may have escaped assessment represented in the form of an asset amounting to or likely to amount to INR 50 lakhs or more in the relevant assessment year or in aggregate over the relevant AYs. The petitioners argued that in the following cases, the asset which came to be identified from the books of account, documents or other evidence gathered in the course of the search was less than INR 50 lakhs and consequently the impugned notices in these cases are liable to be quashed on this ground additionally. The following matters, which for the sake of convenience shall be referred to as List III, are stated to fall in this category:
Petitioner Name

WP(C)
AY
Date of Satisfaction note by Assessing Officer of the searched person
Date of Satisfaction note by Assessing Officer of the non-searched person

Date of Section 153C
notice
Susheel Jain
694/2024
2016-17
09.06.2022
(Annexure P-8)
No Satisfaction Note
16.08.2022
(Annexure P-2)
Anuj Sharma
400/2024
2010-11
20.06.2022
Annexure P-10 (Colly)
10.02.2023
Annexure P-13 (Colly)
20.02.2023
Annexure P-2
Anuj Sharma
384/2024
2011-12
20.06.2022
Annexure P-9 (Colly)
10.02.2023
Annexure P-12 (Colly)
20.02.2023
Annexure P-1
Anuj Sharma
383/2024
2012-13
20.06.2022
Annexure P-10 (Colly)
10.02.2023
Annexure P-13 (Colly)
20.02.2023
Annexure P-2

B. BROAD FACTUAL MATRIX
7. For the sake of convenience, we propose to notice the facts as they obtain in WP(C) 5217/2023. The petitioner submitted a Return of Income5 on 30 September 2011 for AY 2011-12. On 18 October 2019, a search and seizure operation is stated to have been carried out in respect of the Alankit Group of Companies6. On 22 March 2022, the petitioner was served with a notice purporting to be under Section 153C of the Act requiring it to submit a true and correct return of its total income for AY 2011-12. The aforesaid notice was followed by a communication dated 22 December 2022 under Section 142(1) requiring the petitioner to produce accounts and documents as per the annexure appended thereto. A follow-up notice under Section 142(1) of the Act was thereafter issued on 01 February 2023. It is alleged by the respondents that since the petitioner did not respond to the aforesaid communications, they were constrained to issue notices under Section 144 of the Act and which were dated 22 February 2023 and 03 March 2023. In response to the aforesaid, the petitioner submitted its response on 15 March 2023.
8. In order to appreciate the challenge which stands raised, we deem it apposite to extract the Satisfaction Note which came to be recorded by the AO of the writ petitioner. The Satisfaction Note which is dated 17 February 2022 is extracted hereinbelow:
Name of the Assessee: M/s Vikas Surya Developers Pvt. Ltd.
PAN AADCV3771F
Date of Search 18.10.2019
Date of receipt of documents 17.02.2022

Satisfaction note for issuing notice u/s 153C of the Income Tax Act 1961 ·.
In this case, an information has been received from DCIT, Central Circle-28, intimating that

A search and seizure operation was carried out in the Alankit Group of cases on 18.10.2019. Analysis of the documents seized contain information pertaining to M/s Vikas Surya Developers Pvt. Ltd. have been found. The relevant details are as under:

2. Ledger of Vinod Garg has been obtained from laptop of Sh. Sunil Kumar Gupta found and seized from the residence of Sh. Sunil Kumar Gupta, at 3584/4, Narang Colony, Gali No. 4 Tri Nagar Delhi (Path: F:\SKGR A-32\SUNIL KUMAR GUPTA liP LAPTOP\EXTRACTEDDATA\Tally\[root].l\LocalDisk\ ANARKALI\ BACKUP\DATA24\DATA24).

3. Based on the detailed analysis of Ledger of Sh. Vinod Garg, it came to light that the unaccounted cash transactions have been made to the extent as summarily quantified below:
Particular
FY
Sum of Unaccounted Cash payments made to Sh. Alok K Agarwal
Sum of Unaccounted Cash received from Sh. Alok K Agarwal

VINOD GARG
2009-10
3,25,45,285
2,86,662

2010-11
4,02,50,800
1,55,11,420

2011-12
7,00,000

2012-13
1,00,00,000
5,37,10,550

2013-14
41,75,400
2, 70,00,000

2014-15
3,15,00,000
3,73,82,604

2015-16
2,35,45,902
52,83,417

2016-17
2,56,81,000

2017-18
7,85,00,000

2018-19
89,09,000

2019-20
94,54,000

4. The transactions entered by beneficiary with shell entity controlled by Alok K Agarwal, against u