$~19 & 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15923/2023 CM APPL. 64145/2023 SANJEEV AGARWAL .....Petitioner Through: Mr. Ankit Agarwal and Mr. Koustubh Desai, Advs. versus DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 & ORS. .....Respondents Through: Mr. Shlok Chandra, Sr. Std. Counsel with Ms. Naincy Jain, Ms. Madhavi Shukla, Jr. SCs. 20 + W.P.(C) 35/2024 CM APPL. 81/2024 SUDHIR AGARWAL .....Petitioner Through: Mr. Ankit Agarwal and Mr. Koustubh Desai, Advs. versus DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 & ORS. .....Respondents Through: Mr. Shlok Chandra, Sr. Std. Counsel with Ms. Naincy Jain, Ms. Madhavi Shukla, Jr. SCs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR % 05.02.2026 O R D E R 1. By way of the present writ petitions, petitioner has challenged the satisfaction note, which has been drawn by the competent authority on a number of grounds. This is a digitally signed order. 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 07/02/2026 at 13:15:14 2. All the issues require determination of disputed facts; we are not inclined to entertain the same. 3. At this juncture, learned counsel for the petitioner sought permission to withdraw the present writ petitions with liberty to file reply/objections, if any, before the Assessing Officer and take up the matter before the Appellate Authority, if the Jurisdictional Assessing Officer still proposes to pass an assessment order against him. 4. With a liberty as prayed, the petitions stand disposed of. 5. Needless to observe that we have not made any observation on merit of the petitioner’s objection or otherwise. 6. Pending applications, if any, are also disposed of. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 5, 2026/dd This is a digitally signed order. 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 07/02/2026 at 13:15:14