Harsha Associates Private Limited v. Deputy Commissioner Of Income Tex

$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8972/2024 HARSHA ASSOCIATES PRIVATE LIMITED .....Petitioner Through:

Appearance not given.

versus DEPUTY COMMISSIONER OF INCOME TAX .....Respondent Through:

Mr. Anurag Ojha, SSC along with Ms. Hemlata Rawat & Mr.

Virendra Kumar, JSCs

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 04.07.2024

O R D E R

1.

The instant writ petition impugns the order dated 23 February 2024 passed by the Income Tax Appellate Tribunal ['Tribunal'] on an application purporting to invoke its powers conferred by Section 254(2) of the Income Tax Act, 1961 ['Act'].

2.

As is evident from reading of paragraph 4 of the impugned order, the Tribunal had ultimately come to the conclusion that the writ petitioner essentially sought a review of its principal order. Bearing in mind the limited scope of the Section 254(2) power, the Tribunal, in our considered opinion, rightly rejected the said application. The impugned order thus merits no interference.

3.

We consequently dismiss the instant writ petition. However, we 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 03/07/2025 at 19:57:42

reserve the right of the writ petitioner to raise all contentions that may be available on merits in respect of the principal order passed in appropriate proceedings.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

JULY 04, 2024/RW 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 03/07/2025 at 19:57:42