SURENDER KUMAR WADHWA vs PRINCIPAL COMMISSIONER OF INCOME TAX-18 & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 23.09.2025 W.P.(C) 13880/2024 & CM APPL. 58088/2024(Stay) SURENDER KUMAR WADHWA .....Petitioner Through: Ms Kavita Jha, Sr Advocate with Ms Aabgina Chishti and Mr Ujwal Ghai, Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX-18 & ANR. .....Respondents Through: Mr. Debesh Panda, SSC Mr. Vikramaditya Singh, Ms. Zehra Khan, JSCs Ms. Yashika Gupta, Advocate for the Revenue. Mr Ajit Sharma, Advocate for applicant in CM No.60079/2025. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. This petition has been filed by the petitioner with the following prayer:- “(a) Allow the present petition and issue a writ of certiorari or any other appropriate writ, order or direction to quash and set-aside notice dated 26.03.2024 under Section 148A (b) followed by subsequent approval dated 09.04.2024 under 2. Ms Kavita Jha, learned senior counsel appearing for the petitioner fairly states that the two issues which have been raised by the petitioner in this petition, that is, with regard to the issue of competency of Jurisdictional Assessing Officer (JAO) or the Faceless Assessing Office