DEEPAK HINGES PRIVATE LTD vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX & ANR.
What did the High Court hold?
The Delhi High Court did not decide the merits of the case in this order. The Court noted that April 14, 2026, was a holiday. The learned Senior Standing Counsel for the respondent requested an adjournment, which was granted by the Court. The cases were adjourned to May 14, 2026. Therefore, no findings were made on any issues, and no operative directions were issued beyond adjourning the proceedings. The ratio decidendi, if any, would relate to the procedural aspect of granting adjournments in writ petitions. No issues were left undecided as the matter was not heard on merits.
What were the facts?
These are three writ petitions filed before the Delhi High Court. The petitioners are Deepak Hinges Private Ltd, Door Devices Manufacturing Company, and D.D. Hardware Private Limited. The respondents are the Principal Chief Commissioner of Income Tax and another authority. The petitions challenge an order or action by the revenue authorities. The specific assessment years and the amount in dispute are not recorded in this order. The procedural history indicates that these matters were listed for hearing on April 15, 2026, following a holiday. Counsel for the respondents sought an adjournment.
What were the issues?
The primary issue before the Delhi High Court is the challenge to an order or action by the revenue authorities, as indicated by the filing of writ petitions by the assessee companies. The specific grounds for the challenge and the nature of the order being contested are not detailed in this particular order. Assessee's Contentions: The judgment does not record any specific contentions made by the petitioners (assessees) in this order. Revenue's Contentions: The judgment records that Mr. Siddhartha Sinha, learned Senior Standing Counsel for the respondent, prayed for an adjournment of the hearing. No other contentions on merits are recorded for the revenue in this order.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
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 03/06/2026 at 00:37:42
+ W.P.(C) 12109/2022 CM APPL. 38917/2023 D.D. HARDWARE PRIVATE LIMITED .....Petitioner Through: Appearance not given versus PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX DELHI & ANR. .....Respondent Through: Mr. Rupesh Kumar, Sr. Adv, with Ms Pankhuri Shrivastava, Mr. Alekshendra Sharma and Mr. Mukul, Advs. Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE MADHU JAIN O R D E R %
2026
This case is taken up today as 14.04.2026 was declared a holiday on account of the birth anniversary of Dr. B.R. Ambedkar as informed vide circular No. No. 71/G-4/Genl.-I/DHC dated 10.04.2026. 2. List these cases on 14.05.2026 as prayed by Mr. Siddhartha Sinha, learned Senior Standing Counsel. DINESH MEHTA, J MADHU JAIN, J APRIL 15, 2026/ss 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 03/06/2026 at 00:37:42
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