# MANISH GUPTA vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-34(1) DELHI

Court: Delhi High Court
Date: 2025-07-30
Citation: W.P.(C)-6779/2023 2025:DHC:6250-DB
Petitioner: MANISH GUPTA
Respondent: ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-34(1) DELHI

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/VKR30072025CW67792023_173054.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 30.07.2025 W.P.(C) 6779/2023 CM APPL. 26487/2023 MANISH GUPTA .....Petitioner Through: Mr.Vidhan Jain, Advocate versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-34(1) DELHI .....Respondent Through: Mr. Sanjay Kumar, SSC, Ms. Monica Benjamin, JSC, Ms. Easha, JSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. This petition relates to the Assessment Year (AY) 2014-15 and has filed with the following prayers: “A. Issue a Writ of Certiorari or Prohibition or any other appropriate Writ/Directions against the Respondent & kindly Quash/Set Aside impugned order u/s 148A(d) dated 20.07.2022 & notice u/s 148 dated 20.07.2022 of the IT Act; B. Cost of present proceedings, may also be awarded in favour of the Petitioner and against the Respondent; and” 2. Learned counsel for the petitioner would submit, in view of the settled 3. The submission of the learned counsel for the Revenue is that the appropriate shall be that the matter be sent back to the Assessing Officer to enable him to apply his mind on the facts which arises for consideration in this petition and keeping in vie

https://niyam.ai/judgements/high-court/2025/july/manish-gupta-vs-assistant-commissioner-of-income-tax-circle-34-1-delhi