AMBIANCE DEVELOPERS AND INFRASTRUCTURE PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

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W.P.(C)/3795/2025HC DelhiDLHC01016119202526 March 2025Author: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that it was not apposite to entertain the writ petition filed by the petitioner. The court reasoned that the petitioner had a statutory remedy of appeal before the Income Tax Appellate Tribunal (ITAT) against the order passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act, 1961. Therefore, the writ petition was dismissed. The court clarified that if the petitioner files an appeal before the ITAT along with an application for condonation of delay, such an application would be considered in accordance with law. No other issues were decided on merits.

What were the facts?

The petitioner, Ambiance Developers and Infrastructure Private Limited, filed a writ petition before the Delhi High Court challenging an order dated 29.02.2024 passed by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act, 1961. The revenue was represented by the Assistant Commissioner of Income Tax and another respondent. The court noted that the petitioner had a statutory remedy of appeal before the Income Tax Appellate Tribunal (ITAT) against the PCIT's order. The court did not consider it appropriate to entertain the writ petition given the availability of the statutory appeal mechanism.

What were the issues?

1. Whether the Delhi High Court should entertain a writ petition challenging an order passed by the PCIT under Section 263 of the Income Tax Act, 1961, when a statutory remedy of appeal to the Income Tax Appellate Tribunal is available. Assessee's Contention: The petitioner filed a writ petition before the High Court, implicitly arguing that the writ jurisdiction was appropriately invoked. No specific arguments or reliance on authorities were recorded in the judgment. Revenue's Contention: The revenue, through its Standing Counsel, pointed out the availability of a statutory remedy of appeal before the ITAT. No specific arguments or reliance on authorities were recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~92 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3795/2025 AMBIANCE DEVELOPERS AND INFRASTRUCTURE PRIVATE LIMITED .....Petitioner Through: Mr. Kumail Abbas, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. .....Respondent Through: Mr Indruj Singh Rai, SSC. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R % 26.03.2025 CM APPL. 17697/2025

1.

Exemption is allowed, subject to all just exceptions.

2.

The application stands disposed of. W.P.(C) 3795/2025, CM APPL. 17696/2025 & CM APPL. 17698/2025

3.

The petitioner has filed the present petition, inter alia, impugning an order dated 29.02.2024 passed by the learned Principal Commissioner of Income Tax [PCIT] under Section 263 of the Income Tax Act, 1961 [the Act].

4.

Concededly, the petitioner has a statutory remedy of an appeal before the Income Tax Appellate Tribunal against the said decision, and therefore, this court does not consider it apposite to entertain the present petition. The same is accordingly dismissed.

5.

Needless to state that if the petitioner files an appeal before the This is a digitally signed order. 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 21:32:34

Income Tax Appellate Tribunal along with an application seeking condonation of delay in filing the appeal, the same would be considered in accordance with law.

6.

Pending applications shall also stand disposed of. VIBHU BAKHRU, J TEJAS KARIA, J MARCH 26, 2025 K Click here to check corrigendum, if any This is a digitally signed order. 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 21:32:34

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