BOANG TECHNOLOGY PVT LTD vs ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 30, DELHI

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 26.09.2025 W.P.(C) 15187/2025 BOANG TECHNOLOGY PVT LTD .....Appellant Through: Mr. Himanshu S. Sinha, Mr. Prashant Meherchandani and Ms. Kanika Jain, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 30, DELHI .....Respondent Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, JSC, Ms. Madhavi Shukla, JSC, Mr. Anshuman Jindal, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 62253/2025(exemption) 1. Exemption is allowed subject to all just exceptions. 2. The application is disposed of. W.P.(C) 15187/2025 3. This petition has been filed with the following prayers: “A. Issue a writ in the nature of certiorari or any other writ or direction in the nature of certiorari for quashing the notice under Section 226(3) of the Income-tax Act, 1961 dated 24.09.2025 and order rejecting the request for stay of demand dated 23.09.2025 passed by respondent; C. Issue any other Writ, Order, or Direction which this 4. This petition has been listed through a supplementary list circulated in the pre-lunch session on being mentioned before the Hon’ble the Chief Just