Deepa Bhatia v. Income Tax Officer Ward 45 1 Delhi & ORS.

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1164/2026, CM APPL. 5714/2026 STAY, CM APPL. 5715/2026 DEEPA BHATIA .....Petitioner Through:

Mr. Ved Jain, Mr. Nischay Kantoor, Ms Soniya Dodeja and Mr. Sparsh Kapoor, Advs.

versus INCOME TAX OFFICER WARD 45 1 DELHI & ORS.

.....Respondents Through: Mr. Sunil Agarwal, Sr SC with Ms Priya Sarkar, Jr SC and Mr. Rohit Chakraborty Adv.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 03.02.2026

O R D E R

1.

By way of this writ petition, the petitioner has challenged the notice dated 18.07.2022 issued under Section 148 of the Income Tax Act, 1961 and order dated 02.12.2025, disposing of petitioner's objection against filed qua such notice.

2.

Mr. Nischay Kantoor, learned counsel for petitioner at the outset argued that the issue involved in the present writ petition is covered by the judgment of Hon'ble the Supreme Court in the case of Union of India & Ors. v. Rajeev Bansal, 2024 INSC 754.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/02/2026 at 13:10:30

3.

Mr. Sunil Agarwal, learned Senior Standing Counsel for the respondent-Income Tax Department is not in a position to dispute the aforesaid position of facts and law.

4.

Petition is, therefore, allowed.

5.

The impugned notice dated 18.07.2022 so also the order dated 02.12.2025 and proceedings in furtherance thereof (if any) are hereby quashed.

DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 3, 2026/dd The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/02/2026 at 13:10:30