$~SB-3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12433/2025 RAJESH GUPTA & ORS. .....Petitioners Through: Ms Kavita Jha, Sr Advocate with Mr Vaibhav Kulkarni, Mr Himanshu Aggarwal and Mr Yash Nagar, Advocates/applicant. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 31 DELHI & ORS. .....Respondents Through: Mr Indruj Singh Rai, SSC, Mr Saneev Menon, JSC and Mr Gaurav Kumar, Advocate for the Revenue. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 30.01.2026 CM APPL. 6269/2026 (directions) Renotify on 06.02.2026. V. KAMESWAR RAO, J VINOD KUMAR, J JANUARY 30, 2026 M 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 04/02/2026 at 13:26:26