Vibhor Aggarwal v. Ito Ward 34 (1) New Delhi & Anr.
Case brief
What is this about?
Single short order of the High Court of Delhi dated 03.02.2026 disposing of three writ petitions (W.P.(C) 1560/2023, 1621/2023, 1622/2023) by Vibhor Aggarwal, Vibhor Aggarwal (HUF) and Jolly Aggarwal against ITO Ward 34(1), New Delhi & Anr., challenging Section 148 notices dated 28.06.2021 for Assessment Year 2015-16. Petitions allowed; notices and consequential proceedings quashed/annulled on the strength of the Revenue's concession recorded before the Supreme Court in Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC) that AY 2015-16 notices issued on or after 1 April 2021 fall outside the TOLA completion period. Bench: Justice Dinesh Mehta and Justice Vinod Kumar. Keywords: Section 148; AY 2015-16; TOLA; notice dated 28.06.2021; quashing; Revenue concession.
What did the court decide?
Quashing/annulment of the notices dated 28.06.2021 and of the consequential proceedings impugned in the three writ petitions.