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

Judgment text excerpt

$~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 Signature Not Verified Signed By:PRADEEP W.P.(C) 16937/2025& Ors. Page 1 of 16 SHARMA Signing Date:21.11.2025 14:59:36 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI .....Respondent + W.P.(C) 16985/2025 CM APPL. 69843/2025 ALL INDIA KATARIA EDUCATIONAL SOCIETY .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI .....Respondent + W.P.(C) 16986/2025 CM APPL. 69848/2025 SUMANGLAM SEWA AIVAM EDUCATION SAMITI .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI .....Respondent + W.P.(C) 16987/2025 CM APPL. 69852/2025 INDER DEV GUPTA .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI .....Respondent + W.P.(C) 16995/2025 CM APPL. 69869/2025 INDER DEV GUPTA .....Petitioner Signature Not Verified Signed By:PRADEEP W.P.(C) 16937/2025& Ors. Page 2 of 16 SHARMA Signing Date:21.11.2025 14:59:36 versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI .....Respondent + W.P.(C) 17082/2025 CM APPL. 70292/2025 ALL INDIA KATARIA EDUCATIONAL SOCIETY .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX CE