CAPITAL PROPERTY CONSULTANTS THROUGH AUTHORIZED REPRESENTATIVE MR. LALIT POPLI vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 31, DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 07.01.2025 W.P.(C) 16238/2024 and CM APPL. 68208/2024 CAPITAL PROPERTY CONSULTANTS THROUGH AUTHORIZED REPRESENTATIVE MR. LALIT POPLI .....Petitioner Through: Mr Gaurav Jain, Mr Shubham Gupta and Ms Shalini, Advocates. Versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 31, DELHI .....Respondent Through: Mr Abhishek Maratha, SSC, Mr Apoorv Agarwal, Mr Parth Samwal, JSCs, Ms Nupur Sharma, Mr Gaurav Singh, Ms Muskaan Goel, Mr Himanshu Gaur and Mr Kamakshraj Singh, Advocates for the Revenue. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA VIBHU BAKHRU, ACJ (Oral) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 02.05.2024 (hereafter the impugned order) passed under Section 148A(d) of the Income Tax Act, 1961 (hereafter the Act) and also impugning a notice dated 02.05.2024 (hereafter the impugned notice) issued 21. The impugned notice was preceded by two other notices issued under Section 148A(b) of the Act – one dated 31.03.2024 and, the other dated 18.04.2024. 2. Both the said notices contained different information which according to the Assessing Offic