Nishka Sharma v. The Commissioner, Income Tax Department & ANR.

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9129/2023 NISHKA SHARMA .....Petitioner Through:

Mr. Deepak Gupta & Mr. Rahul Dev & Ms. Saloni, Advs.

versus THE COMMISSIONER, INCOME TAX DEPARTMENT & ANR.

.....Respondents Through:

Mr. Vipul Agrawal, Sr.SC, Mr. Gibran Naushad & Ms.

Sakshi, Advs. for R-1.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 13.08.2024 1.

This writ petition is thoroughly misconceived. As is evident from a reading of the order dated 12 July 2023, the principal grievance of the writ petitioner was that her husband had wrongfully claimed deductions under Section 80C of the Income Tax Act, 1961 ["Act"] in respect of the school tuition fees that she is asserted to have paid. 2.

Bearing in mind the nature of the dispute which is sought to be canvassed and which would clearly not fall within the domain of the Income Tax authorities or constitute a subject matter which they could resolve, we find no ground to issue the prerogative writs as prayed for. 3.

The writ petition fails and shall stand dismissed. YASHWANT VARMA, J RAVINDER DUDEJA, J AUGUST 13, 2024/sk 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 23/08/2024 at 11:20:59