SAUMYA CHAURASIA vs UNION OF INDIA & ORS.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on: 06.11.2025 Judgment delivered on: 08.12.2025 Judgment uploaded on: As per Digital Signature~ + W.P.(C) 8191/2025 CM APPL. 35871/2025 CM APPL. 64534/2025 SAUMYA CHAURASIA ..... PETITIONER versus UNION OF INDIA & OTHERS .... RESPONDENTS Advocates who appeared in this case For the Petitioner : Mr Balbir Singh, Sr. Advocate with Mr Anshul Rai & Mr Harshwardhan, Advocates For the Respondent : Mr. Ruchir Bhatia, SSC and Mr Anant Mann, JSC for Revenue Mr. Premtosh K. Mishra, CGSC, Mr. Sarthak Anand, Mr. Prarabdh Tiwari, Mr. Anurag Tiwari and Mr. Shrey Sharma, Advocates for UOI CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. This petition has been filed with the following prayers:- “a. Issue an appropriate writ, direction or order quashing the Impugned Sanction Notices dated 10.02.2025 and 19.02.2025 issued by Respondent No.3 Signature Not Verified Signed By:PRADEEP WP(C) No.8191/2025 Page 1 of 20 SHARMA Signing Date:08.12.2025 16:13:47 under Section 279(1) of the Income Tax Act, 1961 authorizing Respondent No. 4 to initiate prosecution against the Petitioner under Section 276C and 278E of the Income Tax Act, 1961; b. Declare that Impugned Circular No. 5/2020 bearing file No. F. No.285/08/2014-IT (Inv. V)/712 dated 23.01.2020 issued by Respondent No. 2, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance is contrary to Article 14 of the Constitution of India and as such unconstitutional and non-est; c. Issue an appropriate Writ, Order or direction under Article 226 of the Constitution of India quashing the Impugned Circular No. 5/2020 bearing file No. F.No. 285/08/2014-IT (Inv. V)/712 dated 23.01.2020 issued by Respondent No. 2, Cent