BHAGWAN SAHAI SHARMA vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13 -1 DELHI AND ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 14.05.2025 W.P.(C) 3220/2023 BHAGWAN SAHAI SHARMA .....Petitioner Through: Ms Ananya Kapoor, Mr Utkarsh Kumar Gupta and Mr Sumit Lalchandani, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13 -1 DELHI AND ANR. .....Respondents Through: Mr Apoorv Agarwal, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning a notice dated 29.07.2022 issued under Section 148 of the Income Tax Act, 1961 [the Act]. 2. The said notice was preceded by an order dated 29.07.2022 passed under Section 148A(d) of the Act, which in turn was passed pursuant to a notice dated 29.06.2021 issued under Section 148 of the Act that was deemed to be a notice under Section 148A(b) of the Act in terms of the directions issued by the Supreme Court in Union of India & Ors. v. Ashish Agarwal: (2023) 1 SCC 617. 3. Ms Kapoor, the learned counsel appearing for the petitioner has assailed the said notice and the proceedings initiated pursuant thereto on the 4. Briefly stated the facts as necessary to address the aforesaid controversy