Case of KJP and Associates vs DCIT, HC Delhi Judgement Dated 9th May 2025. The Court, after reviewing the submissions and the internal communications of the tax department, found the AO’s inaction to be problematic. The court observed that while TRACES data might be unavailable for the specified period, the comprehensive details provided by the petitioner including cheque numbers, bank accounts, and deposit dates, offered a verifiable alternative. The court noted that no attempt had been made to verify these details directly from the concerned banks. It directed the AO to consider the response as correct, unless it determines otherwise, and process the petitioner’s request on the aforesaid basis as expeditiously as possible and preferably within a period of eight weeks.