ROOPA GOYAL vs INCOME TAX OFFICER WARD 28(1)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 30.07.2025 W.P.(C) 6797/2023 CM APPL. 26546/2023 ROOPA GOYAL .....Petitioner Through: Mr. Kapil Goel, Adv. versus INCOME TAX OFFICER WARD 28(1) .....Respondent Through: Mr. Gaurav Gupta, SSC, Mr Shivendra Singh, JSC, Mr. Yojit Pareek, JSC, Mr. Surya Jindal, Advs. 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) 2015-16 and 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 23.06.2021 which is illegal , unlawful , lacking jurisdiction and time barred; (violation of sec. 153C and CBDT instruction no. 1/2011) 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 31.05.2022 being illegal , time barred, and lacking jurisdiction and wrongly converted to new law misinterpreting Hon’ble Apex court decision in Ashish Aggarwal case 444 ITR 1, and violation of sec. 153C and CBDT instruc