SAUMYA CHAURASIA vs ASSISTANT DEPUTY COMMISSIONER OF INCOME TAX

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: 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 pas