RAJESH AGARWAL vs ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30.07.2025 W.P.(C) 5122/2023 CM APPL. 20032/2023 RAJESH AGARWAL .....Petitioner Through: Dr. Kapil Goel, Adv. versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 43(1) .....Respondent Through: Mr. Puneet Rai, SSC. 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) 2013-14 and has has been filed with the following prayers: “A. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned initial notice u/s 148 dated 17.06.2021 which is illegal, unlawful, lacking jurisdiction; B. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned subsequent notice(s) dated 24.05.2022 being illegal, time barred, and lacking jurisdiction; C. Issue of a writ of certiorari, mandamus, prohibition or any other writ and/or order and or directions quashing the impugned order passed u/s 148A(d) dated 28.06.2022 being in violation of mandate of 1961 Act (specifically specific and special provision of sec. 153C which is