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

$~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