W.P.(C)/12433/2025 of RAJESH GUPTA & ORS. Vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 31 DELHI & ORS. on 23 December 2025

$~SB-3

*

IN THE HIGH COURT OF DELHI AT NEW DELHI

+

W.P.(C) 12433/2025

RAJESH GUPTA & ORS.

.....Petitioners

Through:

Ms Kavita Jha, Sr Advocate with Mr

Vaibhav

Kulkarni,

Mr

Himanshu

Aggarwal

and

Mr

Yash

Nagar,

Advocates/applicant.

versus

ASSISTANT COMMISSIONER OF INCOME

TAX CENTRAL CIRCLE 31 DELHI & ORS.

.....Respondents

Through:

Mr Indruj Singh Rai, SSC, Mr Saneev

Menon, JSC and Mr Gaurav Kumar,

Advocate for the Revenue.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR