Allowed¶22

Jolly Aggarwal v. Ito Ward 34 (1) New Delhi & Anr.

Delhi HC3 Feb 2026W.P.(C)/1622/2023

Case brief

AI extract

What is this about?

Batch of three Delhi High Court writ petitions (W.P.(C) 1560/2023, 1621/2023, 1622/2023; petitioners Vibhor Aggarwal, Vibhor Aggarwal (HUF), Jolly Aggarwal v. ITO Ward 34(1) New Delhi & Anr.), decided 03.02.2026 by Justices Dinesh Mehta and Vinod Kumar. Section 148 reopening notices for Assessment Year 2015-16 issued on 28.06.2021 quashed/annulled following the Revenue's concession before the Supreme Court in Union of India v. Rajeev Bansal, [2024] 167 taxmann.com 70 (SC), regarding TOLA limitation for AY 2015-16 notices issued on or after 1 April 2021.

What did the court decide?

All the writ petitions allowed; the notices dated 28.06.2021 and all consequential proceedings impugned therein quashed/annulled. ¶22

Jolly Aggarwal Vs Ito Ward 34 (1) New Delhi & Anr. — Delhi HC (2026) — LawSathi Research

¶1

$~61 to 63

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

W.P.(C) 1560/2023 VIBHOR AGGARWAL .....Petitioner Through: Mr. Ruchesh Sinha & Ms. Upasna Vashistha, Advs.

¶4

versus

¶5

ITO WARD 34 (1) NEW DELHI & ANR. .....Respondents Through: Mr. Debesh Panda, SSC, Ms. Zehra Khan & Mr. Mikramaditya Singh, JSC.

¶6

(62)

¶7

- W.P.(C) 1621/2023

¶8

VIBHOR AGGARWAL (HUF) .....Petitioner Through: Mr. Ruchesh Sinha & Ms. Upasna Vashistha, Advs. versus

¶9

ITO WARD 34 (1) NEW DELHI & ANR. .....Respondents Through: Mr. Debesh Panda, SSC, Ms. Zehra Khan & Mr. Mikramaditya Singh, JSC.

¶10

(63)

¶11

- W.P.(C) 1622/2023

¶12

JOLLY AGGARWAL .....Petitioner Through: Mr. Ruchesh Sinha & Ms. Upasna Vashistha, Advs.

¶13

versus

¶14

ITO WARD 34 (1) NEW DELHI & ANR. .....Respondents Through: Mr. Debesh Panda, SSC, Ms. Zehra Khan & Mr. Mikramaditya Singh, JSC.

¶15

This is a digitally signed order.

¶16

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 05/02/2026 at 12:38:11

¶17

CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

¶18

O R D E R % 03.02.2026

¶19

The notice for Assessment Year 2015-16 under Section 148 which has been challenged in all these writ petitions had been issued on 28.06.2021.

¶20

Learned counsel for the petitioner at the outset submitted that these writ petition deserve to be allowed in view of the statement made by the learned Additional Solicitor General before Hon’ble the Supreme Court in the case of Union of India v. Rajeev Bansal reported in [2024] 167 taxmann.com 70 (SC) which reads thus:

¶21

“f. The Revenue concedes that for the assessment year 2015-16, all notices issued on or after 1 April 2021 will have to be dropped as they will not fall for completion during the period prescribed under TOLA;”

¶22

In view of the aforesaid, all the captioned writ petition are allowed. All the notices dated 28.06.2021 and consequential proceedings impugned herein are hereby quashed/annulled.

¶23

DINESH MEHTA, J.

¶24

VINOD KUMAR, J.

¶25

FEBRUARY 3, 2026/ sr

¶26

This is a digitally signed order.

¶27

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 05/02/2026 at 12:38:11

Jolly Aggarwal v. Ito Ward 34 (1) New Delhi & Anr.

Case brief

What is this about?

What did the court decide?

Jolly Aggarwal v. Ito Ward 34 (1) New Delhi & Anr.

Case brief

What is this about?

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What the court decided

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