INDER DEV GUPTA vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2

$~9 to 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 21.11.2025 W.P.(C) 16937/2025, CM APPL. 69636/2025 INDER DEV GUPTA .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI .....Respondent W.P.(C) 16939/2025 CM APPL. 69639/2025 ALL INDIA KATARIA EDUCATIONAL SOCIETY .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI .....Respondent W.P.(C) 16949/2025 CM APPL. 69652/2025 ALL INDIA KATARIA EDUCATIONAL SOCIETY .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI .....Respondent W.P.(C) 16950/2025 CM APPL. 69655/2025 INDER DEV GUPTA .....Petitioner versus 1. The captioned petitions have been filed impugning notices issued under Section 148 of the Income Tax Act, 1961 (the Act) by the respondent who is the Jurisdictional Assessing Officer (JAO). The contentions of the petitioner is that the said notices and all subsequent proceedings emanating 2. As the present petitions agitate a common issue, i.e., whether the JAO would have the jurisdiction to initiate reassessment proceedings under Section 148 of the Act, we may proceed to decide them together. 3. The contention of Mr. Kumail