KOSHALIYA DEVI RASTOGI vs ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI AND ANR

Judgment text excerpt

$~13 to 18 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.01.2026 + W.P.(C) 7448/2025 CM APPL. 41160/2025 KOSHALIYA DEVI RASTOGI .....Petitioner Through: Mr. Sachit Jolly, Sr. Adv. with Mr. Rashi Khanna, Mr. Devansh Jain, Mr. Sohum Dua and Mr. Abhyudaya Bajpyee, Ms. Manvi and Mr. Ghunain Siddiqui, Advs. versus ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI AND ANR .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSC and Mr. Surya Jindal, Adv. 14 + W.P.(C) 7449/2025 CM APPL. 41156/2025 SONALI RASTOGI .....Petitioner Through: Mr. Sachit Jolly, Sr. Adv. with Mr. Rashi Khanna, Mr. Devansh Jain, Mr. Sohum Dua and Mr. Abhyudaya Bajpyee, Ms. Manvi and Mr. Ghunain Siddiqui, Advs. versus ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI AND ANR .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSC and Mr. Surya Jindal, Adv. 15 + W.P.(C) 7450/2025 CM APPL. 41193/2025 MANIT RASTOGI .....Petitioner Through: Mr. Sachit Jolly, Sr. Adv. with Mr. Rashi Khanna, Mr. Devansh Jain, Mr. W.P.(C) 7448/2025 and connected matters Page 1 of 5 Signature Not Verified Signed By:PRAMOD KUMAR VATS Signing Date:09.01.2026 11:40:17 Sohum Dua and Mr. Abhyudaya Bajpyee, Ms. Manvi and Mr. Ghunain Siddiqui, Advs. versus ASSISTANT DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI AND ANR .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSC and Mr. Surya Jindal, Adv. 16 + W.P.(C) 7451/2025 CM APPL. 41164/2025 DHIRENDRA VIR RASTOGI .....Petitioner Through: Mr. Sachit Jolly, Sr. Adv. with Mr. Rashi Khanna, Mr. Devansh Jain, Mr. Sohum Dua and Mr. Abhyudaya Bajpyee, Ms. Manvi and Mr. Ghunain Siddiqui, Adv