Adze Properties Private Limited v. Income Tax Officer Ward 1(1), Delhi & ORS.

$~7 to 66 & 73 to 77 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8497/2022 + W.P.(C) 11187/2022 + W.P.(C) 7205/2023 CM APPL. 28014/2023 + W.P.(C) 1023/2024 CM APPL. 4241/2024 CM APPL. 69137/2024 + W.P.(C) 8588/2022 CM APPL. 25864/2022 + W.P.(C) 9626/2022 + W.P.(C) 9660/2022 + W.P.(C) 2298/2024 CM APPL. 9530/2024 CM APPL. 12075/2024 CM APPL. 12076/2024 CM APPL. 63383/2024 CM APPL. 69351/2024 + W.P.(C) 8372/2024 CM APPL. 34487/2024 + W.P.(C) 8375/2024 CM APPL. 34494/2024 + W.P.(C) 8545/2024 CM APPL. 35031/2024 + W.P.(C) 8547/2024 CM APPL. 35034/2024 + W.P.(C) 3830/2024 CM APPL. 15714/2024 CM APPL. 18537/2024 CM APPL. 45164/2024 + W.P.(C) 9958/2024 CM APPL. 40820/2024 + W.P.(C) 10337/2024 CM APPL. 42336/2024 + W.P.(C) 10338/2024 CM APPL. 42340/2024 + W.P.(C) 10339/2024 CM APPL. 42343/2024 + W.P.(C) 11823/2024 CM APPL. 49187/2024 + W.

P.(C) 13563/2024 CM APPL. 56702/2024 CM APPL. 56703/2024 + W.P.(C) 13961/2024 CM APPL. 58429/2024 + W.P.(C) 14020/2024 CM APPL. 58696/2024 + W.P.(C) 14127/2024 CM APPL. 59196/2024 + W.P.(C) 14408/2024 CM APPL. 60400/2024 + W.P.(C) 14131/2024 CM APPL. 59203/2024 + W.P.(C) 14293/2024 CM APPL. 59812/2024 + W.P.(C) 14522/2024 CM APPL. 60900/2024 CM APPL. 70193/2025 + W.P.(C) 14523/2024 CM APPL. 60903/2024 CM APPL. 70208/2025 + W.P.(C) 14973/2024 CM APPL. 62794/2024 + W.P.(C) 14974/2024 CM APPL. 62796/2024 + W.P.(C) 15003/2024 CM APPL. 62870/2024 + W.P.(C) 15005/2024 CM APPL. 62875/2024 + W.P.(C) 15006/2024 CM APPL. 62879/2024 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

+ W.P.(C) 250/2025 CM APPL. 1184/2025 + W.P.(C) 1511/2025 CM APPL. 7514/2025 CM APPL. 7515/2025 + W.P.(C) 1513/2025 CM APPL. 7517/2025 CM APPL. 7518/2025 + W.P.(C) 1515/2025 CM APPL. 7522/2025 CM APPL. 7523/2025 + W.P.(C) 1516/2025 CM APPL. 7524/2025 CM APPL. 7525/2025 + W.P.(C) 1519/2025 CM APPL. 7527/2025 CM APPL. 7528/2025 + W.P.(C) 2166/2025 CM APPL. 10261/2025 CM APPL. 10262/2025 + W.P.(C) 2169/2025 CM APPL. 10267/2025 CM APPL. 10268/2025 + W.P.(C) 2170/2025 CM APPL. 10269/2025 CM APPL. 10270/2025 + W.P.(C) 2171/2025 CM APPL. 10271/2025 CM APPL. 10272/2025 + W.P.(C) 2272/2025 CM APPL. 10726/2025 CM APPL. 10727/2025 CM APPL. 22002/2025 CM APPL. 70206/2025 CM APPL. 70207/2025 + W.P.(C) 2626/2025 CM APPL. 12487/2025 CM APPL. 12488/2025 + W.P.(C) 2629/2025 CM APPL. 12492/2025 CM APPL. 12493/2025 + W.P.(C) 2632/2025 CM APPL.

12497/2025 CM APPL. 12498/2025 + W.P.(C) 2978/2025 CM APPL. 14098/2025 + W.P.(C) 2986/2025 CM APPL. 14149/2025 + W.P.(C) 2988/2025 CM APPL. 14152/2025 + W.P.(C) 7031/2025 CM APPL. 31731/2025 + W.P.(C) 5493/2025 CM APPL. 25045/2025 + W.P.(C) 5564/2025 CM APPL. 25313/2025 + W.P.(C) 7910/2025 CM APPL. 34867/2025 + W.P.(C) 7914/2025 CM APPL. 34874/2025 + W.P.(C) 7933/2025 CM APPL. 34897/2025 + W.P.(C) 8067/2025 CM APPL. 35307/2025 + W.P.(C) 8069/2025 CM APPL. 35313/2025 + W.P.(C) 8174/2025 CM APPL. 35696/2025 + W.P.(C) 11066/2025 CM APPL. 45538/2025 + W.P.(C) 11466/2025 CM APPL. 47069/2025 + W.P.(C) 19349/2025 CM APPL. 80727/2025 + W.P.(C) 5687/2025 CM APPL. 25952/2025 + W.P.(C) 5702/2025 CM APPL. 26025/2025 + W.P.(C) 5991/2025 CM APPL. 27418/2025 CM APPL. 10290/2026 + W.P.(C) 6053/2025 CM APPL.

27755/2025 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Present: Counsel for Petitioner:

Dr. Kapil Goel, Adv, Mr. Ruchir Bhatia, SSC, Mr. Anant Mann and Mr. P. Gupta, JSCs Ms. Ananya Kapoor and Mr. Utkarsh Kumar Gupta, Advs.

Dr. Rakesh Gupta and Mr. Dhushyant Agarwal, Advs.

Mr. Prakash Kumar, Adv.

Mr. Bharti Guleria and Mr. Samyak Jain, Advs.

Mr. Nitin Kanwar, Mr. Dushyant Nayak, Mr. Rajiv Kumar, Mr. Shivam Jain and Mr. Prince Verma, Advs.

Ms Bani Dikshit and Mr. Uddhav Khanna, Advs.

Mr. Gautam Jain, Mr. Parth Singhal and Mr. Shaantanu Jain, Advs.

Mr.

Rohit Sharma, Mr.

Nikhil Purohitand Jatin Lalwani, Advs.

Mr. Aseem Chawla, Sr. Adv. with Ms Pratishtha Chaudhary and Ms Ishika Sharma, Advs.

Counsel for Respondent :

Mr. Zoheb Hossain, Spl. Counsel and Mr. Siddharth Sinha SSC.

Mr. Vikrant Nilesh Goyal, Mr. Yash Basoya, Mr. Inderpreet Singh and Mr. Kunal Dixit, Advs.

Mr. Puneet Rai, SSC and Mr.

Ashvini Kumar, JSC Mr. Shlok Chandra, SSC, Ms.

Naincy Jain and Ms. Madhavi Shukla, JSCs and Mr. Udit Dad, Adv.

Ms. Shagun Shahi Chugh, Mr. Varun Chugh and Ms. Ayushi Agarwal, Advs. for UOI.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Anurag Ojha Mr. Anurag Ojha, SSC, Mr. V. K.

Saksena and Ms. Hemlata Rawat, JSCs Mr. Anil Panwar, Mr. Tanishq Panwar, Ms. Ayush A. Panwar and Ms. Sahej Sawhney, Advs.

Mr. Indruj Singh Rai, SSC and Mr.

Sanjeev Menon, JSC.

Mr. Vipul Agrawal SSC with Ms.

Sakshi Shairwal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan Adv.

Mr. Gaurav Gupta, SSC with Mr.

Shivendra Singh, JSC, Mr. Yojit Pareek, JSC and Mr. Surya Jindal, Adv.

Mr. Siddhartha Sinha, SSC and Ms Easha Gurung, JSC.

Mr. Mukul Singh (CGSC) and Ms.

Sunidha Tyagi, Adv.

Mr. Awadhesh Kumar Singh (SPC) for UOI.

Mr. Abhishek Saket (CPCG), Mr.

Manish Madhukar, Mr. Abhigyan and Ms Reya Paul, Advs. for UOI.

Mr. Kushagra Kumar SPC for UOI.

Mr. Vivek Sharma (SPC) for UOI.

Mr. Abhishek Maratha, Sr. Standing Counsel, Mr. Apoorv Agarwal, Mr.

Viplav Acharya Jr. SCs, Ms Nupur Sharma, Ms Muskaan Goel, Advs.

Ms Sangita Malhotra SPC and Ms Nisha, Adv.

Mr. Sunil Aggarwal, Sr SC with Ms Monica Benjamin, Mr.

Gibran Naushad JSCs, Mr.

Rohit Chakraborty and Ms Nancy Jain, Advs.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

Ms. Devashish Bhadauria SPC for UOI.

Ms Ritu Reniwal SPC for UOI.

Mr. Vedansh Anand SPC and Mr.

Kush Garg, Advs. for UOI.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 10.04.2026

O R D E R

1.

Mr. Sanjeev Menon, learned Junior Standing Counsel informs that Mr. Indruj Rai Singh, learned Senior Standing Counsel, who is to argue these matters is indispose and prays for adjournment. 2.

List these matters on 18.05.2026.

3.

Interim orders, if any, to continue till the next date of hearing. DINESH MEHTA, J VINOD KUMAR, J APRIL 10, 2026/dd The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.