SHYAMSUNDAR SHARMA vs ACIT/INITIATING OFFICER, BENAMI PROHIBITION UNIT-2, DELHI & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 19.11.2025 W.P.(C) 17000/2025 CM APPL. 69879/2025 SHYAMSUNDAR SHARMA .....Petitioner Through: Mr. Nitin Kanwar, Ms. Parul Kanwar, Mr. Rajiv Kumar, Mr. Dushyant Nayak, Mr. Shivam Jain and Mr.Jitendra Kumar, Advocates versus ACIT/INITIATING OFFICER, BENAMI PROHIBITION UNIT-2, DELHI & ANR. .....Respondent Through: Mr. Shlok Chandra, Sr. Standing Counsel, Ms. Naincy Jain, Jr. Standing Counsel and Ms. Madhavi Shukla, Jr. Standing Counsel, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR VINOD KUMAR , J. (ORAL) 1. The petitioner has filed the present writ petition under Article 226 of the Constitution of India challenging a Show 2. This petition has been filed with the following prayer(s): “1. Issue a writ of CERTIORARI or any other appropriate writ, order or direction quashing the Impugned Show Cause Notice u/s 24(1) vide dated 21.03.2025, impugned Provisional Attachment Order u/s 24(3) dated 21.03.2025, and impugned Provisional Attachment Order u/s 24(4)(a)(i) dated 30.07.2025 and the consequent Notice u/s 26(1) dated 29.08.2025 of the Prohibition Of Benami Property Transactions Act, 1988, a