ANUJ GHULIANI vs INCOME TAX OFFICER & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 2167/2025, CM APPL.Nos.10263/2025 & 10264/2025 ANUJ GHULIANI .....Petitioner Through: Mr. Nitin Kanwar, Advocate. versus INCOME TAX OFFICER & ANR. ....Respondents Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Advocate and Mr. Rishabh Nangia, JSC. Date of decision: 19th February, 2025 CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA JUDGEMENT TUSHAR RAO GEDELA, J : (ORAL) 1. Present writ petition has been filed under Article 226/227 of the Constitution of India seeking quashing of the impugned notice dated 21.08.2024 issued under Section 148A (b) of the Income Tax Act (hereafter the ‘Act’); the impugned order dated 31.08.2024 passed under Section 148A(d) of the Act; the impugned notice dated 31.08.2024 issued under Section 148 of the Act and other consequential proceedings. It also seeks quashing of the impugned approval of the specified authority dated 30.08.2024 issued under Section 151 of the Act. 2. It is the petitioner’s case that the the respondent no.1 issued a show cause notice under Section 148A(b) of the Act for Assessment 3. It is further stated that the petitioner approached the respondent perso