Saumya Chaurasia vs Union Of India & Ors

ik-13511407 Delhi High Court 8 December 2025 • 22 min read

Judges (2)

V. Kameswar Rao Delivered Vinod Kumar Coram

Counsel (10)

Anant Mann Counsel Respondent Anshul Rai Counsel Petitioner Anurag Tiwari Counsel Respondent Balbir Singh Counsel Petitioner Harshwardhan Counsel Petitioner Prarabdh Tiwari Counsel Respondent Premtosh K. Mishra Counsel Respondent Ruchir Bhatia Counsel Respondent Sarthak Anand Counsel Respondent Shrey Sharma Counsel Respondent

Parties (2)

Union of India Respondent Saumya Chaurasia Petitioner

Case Significance

Saumya Chaurasia vs Union Of India & Ors is a Delhi High Court decision dated December 8, 2025 (citation: ik-13511407). The petitioner challenged sanction notices issued under Section 279(1) of the Income Tax Act authorizing prosecution under Sections 276C and 278E, and also challenged CBDT Circular No. 5/2020 regarding prosecution guidelines. The petitioner argued the prosecution was initiated without following proper guidelines and was based on a transferred assessment. The petition was dismissed, with the court holding the sanctioning authority (PCIT) was proper since the tax to be evaded exceeded Rs 25 lac The bench comprised Justices V. Kameswar Rao and Vinod Kumar. The judgment was delivered by Justice V. Kameswar Rao.

Summary

The petitioner challenged sanction notices issued under Section 279(1) of the Income Tax Act authorizing prosecution under Sections 276C and 278E, and also challenged CBDT Circular No. 5/2020 regarding prosecution guidelines. The petitioner argued the prosecution was initiated without following proper guidelines and was based on a transferred assessment. The petition was dismissed, with the court holding the sanctioning authority (PCIT) was proper since the tax to be evaded exceeded Rs 25 lacs, and the petitioner's contentions lacked merit.

What was the outcome of Saumya Chaurasia vs Union Of India & Ors?

The petitioner challenged sanction notices issued under Section 279(1) of the Income Tax Act authorizing prosecution under Sections 276C and 278E, and also challenged CBDT Circular No. 5/2020 regardin...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-13511407)