SHIV PARKASH BANSAL vs DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-14 DELHI & ORS.

$~54 to 60 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.02.2025 W.P.(C) 11156/2023 & CM APPL. 43353/2023 (STAY) SHIV PARKASH BANSAL .....Petitioner Through: Mr. Ruchesh Sinha and Mr. Prakash Sinha, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-14 DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, SSC. 55 W.P.(C) 11157/2023 & CM APPL. 43356/2023 (INTERIM RELIEF) SHIV PARKASH BANSAL .....Petitioner Through: Mr. Ruchesh Sinha and Mr. Prakash Sinha, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-14, DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, SSC. 56 W.P.(C) 11185/2023 & CM APPL. 43544/2023 (INTERIM RELIEF) SHIV PARKASH BANSAL .....Petitioner Through: Mr. Ruchesh Sinha and Mr. Prakash Sinha, Advs. versus W.P.(C) 11156/ 2023 & connected matters 1. The writ petitioners by way of the present petitions seek to assail the initiation of action under Section 153C of the Income Tax Act, 19611. The individual writ petitions pertain to Assessment Years2 details whereof are set forth hereinbelow: - WPC No. A.Y. 11156/2023 2015-16 11157/2023 2017-18 1 Act 2 A Ys W.P.(C) 11156/ 2023 & connected matters 2. The petitioner’s