GOPAL BANSAL vs ASSISSTANT COMMISSIONER OF INCOME TAX

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 09.10.2025 W.P.(C) 15489/2025 GOPAL BANSAL .....Petitioner Through: Mr. Anmol Jagga and Mr. Shagun Ruhil, Advs. versus ASSISSTANT COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Siddhartha Sinha, SSC. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 63311/2025(Exemption) 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 15489/2025 & CM APPL. 63310/2025. 3. This petition has been filed by the petitioner with the following prayers: “(A)Pass an appropriate order/ direction/ writ of Certiorari to call for the records relating to the impugned notice dated 31.08.2024 issued under section 148 of the Act (Annexure P-1) by the Respondent Ro. 1 for AY 2015-16 and quash the same for being illegal and 4. Mr. Anmol Jagga, learned counsel for the petitioner submits that the petitioner in writ petition is challenging the order passed under Section 148A(d) of Income Tax Act, 1961 (the Act) dated 31.08.2024, and consequential notice issued under Section 148 of the Act of the same date. The petition is relatable to the