NEERAJ BHARADWAJ vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(2) & ANR.

Judgment text excerpt

$~51 to 56 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 14.07.2025 + W.P.(C) 3979/2025 CM APPL. 18499/2025 CM APPL. 18500/2025 CM APPL. 39396/2025 + W.P.(C) 3980/2025 CM APPL. 18502/2025 CM APPL. 18503/2025 CM APPL. 39490/2025 + W.P.(C) 3981/2025 CM APPL. 18505/2025 CM APPL. 18506/2025 CM APPL. 39496/2025 + W.P.(C) 3982/2025 CM APPL. 18508/2025 CM APPL. 18509/2025 CM APPL. 39394/2025 + W.P.(C) 3984/2025 CM APPL. 18514/2025 CM APPL. 18515/2025 CM APPL. 39555/2025 + W.P.(C) 3985/2025 CM APPL. 18517/2025 CM APPL. 18518/2025 CM APPL. 39391/2025 NEERAJ BHARADWAJ .....Petitioner Through: Mr Sachit Jolly, Sr. Advocate with Mr Rishi Agrawala, Mr Vaibhav Mishra, Ms Niyati Kohli, Mr Abhyudaya Shankar and Mr Pratham Vir Agarwal, Advocates. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(2) & ANR. .....Respondents Through: Mr Debesh Panda, SSC. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. 1. The Assessee has filed the present set of petitions impugning the notices (all dated 24.06.2024) issued under Section 153C of the Income Tax Act, 1961 [Act] in respect of assessment years [AY] 2015-16 to 2020-21. W.P.(C) 3979/2025 & connected matters Page 1 of 29 Signature Not Verified Digitally Signed By:TARUN RANA Signing Date:17.07.2025 15:07:08 The said notices were premised on material found during the search and seizure operations conducted on 07.04.2019 under Section 132 of the Act in the case of Moser Baer Group and other related parties. The Assessee is related to one of the Directors and Promoter of Moser Baer Group of Companies. 2. During the search proceedings conducted at 43B, Okhla Phase-III, New Delhi certain documents were found which related to purchase of lands. These documents were seized and examin