GARG INOX LTD & ANR. vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI W.P.(C) 6855/2021 & CM APPLs.30293/2024 & 26438/2026 Date of Decision: 22.04.2026 IN THE MATTER OF: GARG INOX LTD & ANR. .....PETITIONERS Through: Mr. Samrat Nigam, Sr. Adv. with Mr. Aditya Gauri, Mr. Amar Vivek, Mrs. Damini Srestha Johri, Mr. Anant Jain, Mr. Aryan Chhabra, Advs. versus UNION OF INDIA & ORS. .....RESPONDENTS Through: Mr. Siddharth Sangal, Ms. Mrinalini Tandon, Ms. Richa Mishra and Ms. Kashish Tewatia, Advocates for R-9. Mr. Anurag Ojha, Mr. V. K. Saksena and Ms. Hemlata Rawat, Standing Counsels for Income Tax Department /R-4. CORAM: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV JUDGEMENT PURUSHAINDRA KUMAR KAURAV, J. (ORAL) 1. The petition has been filed for the grant of the following reliefs: “i. Issue of a writ, order or direction, especially issuance a writ Mandamus to declaring the demand notices are illegal and arbitrary and setting aside each of the following demand notices issued by the 2017. ii. The each Noticed/Demands/Orders by the Respondents is as mentioned below: a. Demand notice dated 24.12.2018 Respondent No. 3 pertaining to period 2009-10 for a sum of Rs. 50, 00,000/- i.e. prior to the CIRP date (25.07.2017) a