KANWALJEET KAUR vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE (34) 1 DELHI & ORS.

Judgment text excerpt

$~ * 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. Signature Not Verified Digitally Signed W.P.(C) 3908/2023 & Connected Matters Page 1 of 133 By:KAMLESH KUMAR Signing Date:04.02.2025 16:15:56 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, WAR