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

$~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 1. By way of present batch of Wr