PAWAN SACHDEVA vs INCOME-TAX OFFICER, WARD 19(3), DELHI & ANR.

Judgment text excerpt

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 30th January, 2026 + W.P.(C) 1328/2026, CM APPLs. 6476/2026 & 6477/2026 PAWAN SACHDEVA .....Petitioner Through: Mr. Manuj Sabharwal, Mr. Drona Negi & Mr. Devvrat Triwari, Advs. versus INCOME-TAX OFFICER, WARD 19(3), DELHI & ANR. .....Respondents Through: Mr. Sunil Agarwal, SSC with Ms. Priya Sarkar, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (Oral) 1. By way of the present petition, the petitioner assails the order dated 30.12.2025, whereby the respondents have rejected the petitioner’s objection regarding the jurisdiction and has decided to continue with the reassessment proceedings for Assessment Year 2012-13. 2. Before adverting to the issues that arise for consideration, it will be apposite to give, in brief, the factual backdrop giving rise to the present case. 3. The petitioner is an assessee regularly filing his return of income in Delhi and is assessed to tax within the jurisdiction of the respondents. For Assessment Year 2012-13, the petitioner filed his return of income on 26.09.2012 declaring an income of Rs. 9,39,990/-. Signature Not Verified Digitally Signed W.P.(C) 1328/2026 Page 1 of 8 By:NAVEEN KUMAR Signing Date:06.02.2026 11:51:01 4. On 31.03.2019, at 11:07 pm, an e-mail was sent to the petitioner’s registered mail id from the office of the Assessing Officer, which was viewed by him on 01.04.2019. The document annexed thereto however bore the name and PAN of some other assessee, namely, M/s Paramsant Global Infratech Ltd. 5. The petitioner addressed an e-mail dated 18.04.2019 to the respondents stating that the notice received by him pertained to a third party. Thereafter, on 05.09.2019, on petitioner’s request the respondents