MEGHA ENGINEERING AND INFRASTRUCTURE LTD. vs INCOME TAX SETTLEMENT COMMISSION & ORS.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgement delivered on: 06.10.2025 W.P.(C) 3479/2021 MEGHA ENGINEERING AND INFRASTRUCTURE LTD. ..... PETITIONER versus INCOME TAX SETTLEMENT COMMISSION & ORS. ..... RESPONDENTS W.P.(C) 3710/2021 WESTERN UP POWER TRANSMISSION CO LTD ....PETITIONER versus INCOME TAX SETTLEMENT COMMISSION & ORS. ..... RESPONDENTS Advocates who appeared in this case For the Petitioner : Mr. Parag P. Tripathi, Sr. Adv. with Ms. Sanam Tripathi, Mr. Srinivasan, Mr. Ramaswamay, Mr. Dheeresh K. Dwivedi & Mr. Harjeet Singh, Advs. For the Respondents : Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha, JSCs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. 1. The captioned petitions have been filed with prayers inter alia seeking 2021. 2. As similar issues and questions of law arise in both these Writ Petitions, we shall decide the same together. 3. The petitioner in W.P.(C) 3479/2021 is a company incorporated under the provisions of the Companies Act, 1956 and is engaged in the business of execution of large scale EPC/Turnkey Water Management Projects all over India. On 11.10.2019, a search and seizu