$~76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3176/2026, CM APPL. 15286/2026& CM APPL. 15287/2026 PREMIUM PAYMENTS SOLUTIONS PRIVATE LIMITED .....Petitioner Through: Mr. Nitin Gulati, Advocate. versus INCOME TAX OFFICER, WARD 20(1), DELHI, & ORS. .....Respondents Through: Mr Ruchir bhatia, SSC & Mr. Anant Mann, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 12.03.2026 1. Mr. Anant Mann, learned Junior Standing Counsel, at the outset, submitted that the issue involved in the present writ petition is squarely covered against the petitioner vide judgment dated 28.10.2024 passed by this Court in the case of T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25(3) New Delhi, W.P.(C) 1968/2023. 2. Learned counsel for the petitioner is not in a position to dispute such position of law. 3. The writ petition is, therefore, dismissed in light of the judgment rendered in T.K.S. Builders Pvt. Ltd. (supra). 4. The petition stands disposed of along with pending applications. DINESH MEHTA, J. VINOD KUMAR, J. MARCH 12, 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 16/03/2026 at 16:45:41