Hemant Surana v. Assistant Commissioner Of Income Tax Circle 52(1) Delhi ORS

$~98 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15079/2024 & CM APPL. 25077/2025 HEMANT SURANA .....Petitioner Through:

Mr. Somil Agarwal, Mr. Dushyant Agrawal, Advocates.

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1) DELHI ORS .....Respondents Through:

Mr. Indruj Singh Rai, SSC; Mr.

Sanjeev Menon, JSC; Mr. Rahul Singh, JSC with Mr. Gaurav Kumar and Ms. Varsha Sharma, Advocates for Revenue.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R

% 29.04.2025 CM APPL. 25076/2025(for amendment of the writ petition) 1.

The petitioner has filed the present application seeking to amend the writ petition, inter alia, to challenge the assessment order dated 29.03.2025. 2.

After some arguments, the learned counsel appearing for the petitioner fairly states that the petitioner would avail his statutory remedies by filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)].

3.

In view of the above, the above captioned petition, which was instituted by the petitioner to challenge initiation of reassessment proceedings will also not survives as it has culminated in the assessment order, which is sought to be impugned by filing the present application to amend the writ petition.

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 01/07/2025 at 22:14:22

4.

In view of the above, the present application as well as the above captioned petition is disposed of, with liberty to the petitioner to avail of the statutory remedies. It is clarified that if the petitioner files his appeal within a period of three weeks from date, the appellate authority shall consider the same uninfluenced by any question of delay.

5.

It is further clarified that the petitioner would not be precluded from urging all grounds including those articulated in the present petition to challenge the assessment order, in the appellate proceedings. 6.

The petition is disposed of with the aforesaid observations. The pending application also stands disposed of.

7.

The hearing scheduled on 16.07.2025 is cancelled. VIBHU BAKHRU, J TEJAS KARIA, J APRIL 29, 2025/sms Click here to check corrigendum, if any 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 01/07/2025 at 22:14:22