Ujjwal Arora v. Assistant Commissioner Of Income Tax Circle 59-1, Delhi & ANR.

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4346/2023 UJJWAL ARORA .....Petitioner Through:

Mr. Tarun Chanana, Adv.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 59-1, DELHI & ANR.

.....Respondents Through:

None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 21.02.2025 1.

We had in terms of our order of 29 January 2025 modified an earlier order and permitted the Assessing Officer ["AO"] to frame a final order of assessment so as to enable the writ petitioner to pursue its application under the Direct Tax Vivad Se Vishwas Scheme, 2024 ["DTVSV"].

2.

We are informed that although a notice for completion of that exercise has been issued, a final order is yet to be passed. 3.

In view of the aforesaid, we dispose of the writ petition leaving it open to the concerned AO to pass a final order in terms of the liberty as granted. It would be open for the petitioner to pursue the avenue of settlement under the DTVSV subject to rights being reserved to seek revival of the instant writ petition if circumstances so warrant. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

FEBRUARY 21, 2025/ DR 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 28/02/2025 at 12:45:46