DHIRESH GUPTA vs DEPUTY COMMISSIONER OF INCOME TAX & ANR.

Judgment text excerpt

$~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 Signature Not Verified Digitally Signed W.P.(C) 3032/2024 & other connected matters Page 1 of 3 By:NAVEEN KUMAR Signing Date:12.02.2026 18:12:03 .....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. 119 + W.P.(C) 3059/2024, CM APPL. 12582/2024 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. CORAM: HON