DHIRESH GUPTA vs DEPUTY COMMISSIONER OF INCOME TAX & ANR.

$~112, 113, 117 & 119 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 11th February, 2026. 112 W.P.(C) 3032/2024, CM APPL. 12510/2024 DHIRESH GUPTA .....Petitioner Through: Mr. Anand Chaudhuri, Mr. Kumail Abbas, Mr. Abhinav Jain, Mr. Deepanshu Mehta, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, Mr. Viplav Acharya, JSCs, Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Advs. 113 W.P.(C) 3033/2024, CM APPL. 12513/2024 DHIRESH GUPTA .....Petitioner Through: Mr. Anand Chaudhuri, Mr. Kumail Abbas, Mr. Abhinav Jain, Mr. Deepanshu Mehta, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr. Abhishek Maratha, SSC, Mr. Apoorv Agarwal, Mr. Viplav Acharya, JSCs, Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Advs. 117 W.P.(C) 3057/2024, CM APPL. 12578/2024 DHIRESH GUPTA 1. Inviting Court’s attention towards satisfaction note which bears the date 24.06.2022 as referred to by the Assessing Officer of the searched 2. Mr. Abhishek Maratha, learned senior standing counsel appearing for the respondent-department is not in a position to controver