Kartar Singh v. Commissioner Of Income Tax & ANR.
$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2100/2026 KARTAR SINGH .....Petitioner Through:
Appearance not given versus COMMISSIONER OF INCOME TAX & ANR......Respondents Through:
Mr. Siddhartha Sinha, SSC
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR
O R D E R
% 13.02.2026 1.
By the present writ petition, the petitioner has challenged the notice dated 17.03.2025 issued under Section 148A (1) of the Income Tax Act, 1961 for the Assessment Year 2019-20.
2.
We do not find any substance in the arguments of learned counsel for the petitioner that the alleged escaped income is less than five lacs and the proceedings initiated by the respondents is without jurisdiction inasmuch as the initiation was beyond the period of three years and three months. 3.
The reason for which the petitioner claims that the proceedings are time barred and the income escaped is less than 50 lacs, is that he has furnished a detailed explanation before the Assessing Officer, which has not been considered appropriately, so also the AO did not consider the facts in their true prospective.
4.
On perusal of the notice impugned dated 17.03.2025 in the present 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 16/02/2026 at 13:32:23
writ petition and the reasons in support thereof, we find that the alleged escaped income is Rs. 1,13,02,594/-. It therefore, cannot be said that the escaped income is less than 50 lakhs.
5.
Whether the facts have been correctly examined or not is a question of appreciation of evidence and material, which this Court cannot go into its jurisdiction under Article 226 of the Constitution of India. 6.
The writ petition is therefore, dismissed.
DINESH MEHTA, J.
VINOD KUMAR, J.
FEBRUARY 13, 2026/cd 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 16/02/2026 at 13:32:23