SAUMYA CHAURASIA vs UNION OF INDIA & ORS.

* 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 2. This petition assails orders dated 10.02.2025, 11.02.2025, and 19.02.2025 (impugned sanction orders hereafter) passed by the PCIT, Central-1, Delhi (PCIT) under Section 279(1) of the Income Tax Act, 1961 (the Act) authorising the DCIT, Central