$~154 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010436922026 + W.P.(C) 13450/2026, CM APPL. 62810/2026 & CM APPL. 62811/2026 TARUN CHAUHAN .....Petitioner Through: Petitioner in person. versus INCOME TAX OFFICER, WARD 28(5), DELHI. .....Respondent Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC & Mr. Surya Jindal, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 15.09.2026 1. The petitioner has challenged the assessment order dated 25.08.2026 by way of the present writ petition. 2. Petitioner in person argued that the Assessing Officer has violated the principles of natural justice, as despite petitioner’s request he did not provide opportunity of cross-examination of Mr. Gajendra Sharma and Mr. Manik Dhingra. He added that such failure on the part of the Assessing Officer has led to miscarriage of justice. 3. He further submitted that against the total demand of tax to the tune of Rs.10,19,278/- an interest to the tune of Rs. 22,11,888/- has been shown in the demand notice, which is per se without application of mind inasmuch as the 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 18/09/2026 at 11:36:14 amount of interest has been copied and pasted from the previous demand note. 4. Heard the petitioner in person. 5. So far as the amount of interest is concerned, a simple look thereat shows that it is an apparent error, which needs to be rectified by the Assessing Officer as and when an application under Section 154 of the Income Tax Act, 1961 is filed. 6. The petitioner is thus directed to file an application under Section 154 of the Income Tax Act, 1961 within a period of 15 days from today, before the Assessing Officer, who shall do the needful and issue a fresh demand notice in accordance with law within a period of 30 days of receipt of rectification application. 7. The petitioner shall then file an appeal (within a period of 30 days of issuance of rectified order) before the Competent Authority, alongwith stay application. 8. In case, the petitioner seeks copies of the statement given by Mr. Manik Dhingra, Mr. Vikrant Sharma & Mr. Gajendra Kumar Sharma, the Appellate Authority shall provide the same to the petitioner in accordance with law. 9. The writ petition stands disposed of alongwith pending applications. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. SEPTEMBER 15, 2026/nk 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 18/09/2026 at 11:36:14