SAUMYA CHAURASIA vs ASSISTANT DEPUTY COMMISSIONER OF INCOME TAX

Judgment text excerpt

$~279 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 18.09.2025 + W.P.(C) 11790/2025 & CM APPL. 48163/2025 SAUMYA CHAURASIA .....Petitioner Through: Mr Balbir Singh, Sr. Advocate with Mr Anshul Rai & Mr Harshwardhan, Pargariha, Advocates. versus ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX & ORS. .....Respondent Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, and Mr Abhikshek Anand, JSCs for the Revenue. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. On 04.09.2025, we have passed the following order:- “1. We have been informed by Mr. Ruchir Bhatia that a communication dated 03.09.2025 has been issued wherein in paragraph 3 the following has been stated : “3. Therefore, in respect of subsistence allowance credited in this bank account, the amount of such subsistence allowance is excluded from the effect of this attachment notice issued under section 226(3) of the Income Tax Act, 1961 having DIN: Signature Not Verified Signed By:PRADEEP W.P.(C) 11790/2025 Page 1 of 4 SHARMA Signing Date:22.09.2025 15:14:16 ITBA/COM/F/17/2024-25/1066904068(1) dated 22.07.2024 with immediate effect. However, if any amount other than subsistence allowance is credited in this bank account, the said attachment notice would be effective and continue to apply” 2. Mr. Balbir Singh, learned Senior Counsel appearing for the petitioner submits that in view of this communication, the prayer “a” of the writ petition stands satisfied. He also presses prayer “b” which is in respect of an order passed on 30.07.2025 by the Tax Recovery Officer (in short TRO). 3. He states that against the order dated 11.06.2025 of the Assessing Officer deciding the stay application directing the petitioner to pay 20% of the outstanding amount, the peti