M/S EMPIRE FASTENERS vs. THE ASSISTENT COMMISSIONER OF INCOME TAX AND ANR. & ANR.

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W.P.(C)/14755/2025HC DelhiDLHC01072666202523 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR5 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court has not decided the substantive issues in these writ petitions. Instead, the Court has ordered that these cases be listed for further hearing on November 25, 2026. The interim order that was in place is directed to continue until the next date of hearing. Therefore, no findings have been made on the merits of the challenges raised by the petitioners, and no operative directions for relief, deletion, or remand have been issued. The specific grounds of challenge and the revenue's defenses remain undecided at this stage.

What were the facts?

This judgment concerns a batch of writ petitions filed before the Delhi High Court. The petitioners, various entities and individuals including M/s Empire Fasteners, Lakshay Creation, and Synokem Pharmaceuticals Ltd., are challenging orders or actions taken by Income Tax authorities. The respondents are various Assistant Commissioners, Deputy Commissioners, and Principal Commissioners of Income Tax. The specific assessment years and the nature of the orders under challenge are not detailed in this excerpt. The procedural history indicates that these matters were listed before the High Court, and an interim order was in effect. The High Court has now listed these cases for further hearing on a future date.

What were the issues?

The primary issue before the Delhi High Court is the challenge to actions or orders passed by Income Tax authorities by the petitioners. The judgment does not explicitly frame specific questions of law or fact that the Tribunal had to decide. However, impliedly, the court is considering the legality and validity of the revenue's actions. Assessee's Contentions: The petitioners, represented by various senior advocates and advocates, are seeking relief against the actions of the revenue. Their specific arguments and the legal provisions or precedents they rely on are not detailed in this excerpt. Revenue's Contentions: The respondents, represented by Standing Counsel and other advocates, are defending the actions taken by the Income Tax Department. Their specific arguments and any authorities, circulars, or precedents they rely on are not recorded in this excerpt.

AI-generated summary — verify with the full judgment below

Heard together (17 matters)

W.P.(C) 8877/2024
W.P.(C) 12166/2024
W.P.(C) 13880/2024
W.P.(C) 13229/2024
W.P.(C) 16353/2024
W.P.(C) 14225/2025
W.P.(C) 15024/2025
W.P.(C) 15028/2025
W.P.(C) 15039/2025
W.P.(C) 15104/2025
W.P.(C) 16937/2025
W.P.(C) 14754/2025
W.P.(C) 14755/2025
W.P.(C) 15107/2025
W.P.(C) 15689/2025
W.P.(C) 15691/2025
W.P.(C) 15693/2025

Read from the judgment's own cause title. This page is filed under one of them.

$~41 to 78 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010374822024 + W.P.(C) 8877/2024 # CNR No. DLHC010565902024 + W.P.(C) 12166/2024 & CM APPL. 62317/2026 # CNR No. DLHC010671132024 + W.P.(C) 13880/2024 # CNR No. DLHC010629362024 + W.P.(C) 13229/2024 # CNR No. DLHC010851012024 + W.P.(C) 16353/2024 # CNR No. DLHC010681662025 + W.P.(C) 14225/2025 # CNR No. DLHC010745342025 + W.P.(C) 15024/2025 # CNR No. DLHC010745372025 + W.P.(C) 15028/2025 # CNR No. DLHC010745402025 + W.P.(C) 15039/2025 # CNR No. DLHC010742292025 + W.P.(C) 15104/2025 # CNR No. DLHC010874302025 + W.P.(C) 16937/2025 # CNR No. DLHC010726652025 + W.P.(C) 14754/2025 & CM APPL. 58503/2026 # CNR No. DLHC010726662025 + W.P.(C) 14755/2025 & CM APPL. 57450/2026 # CNR No. DLHC010743282025 + W.P.(C) 15107/2025 # CNR No. DLHC010779192025 + W.P.(C) 15689/2025 & CM APPL. 64169/2025 # CNR No. DLHC010779212025 + W.P.(C) 15691/2025 & CM APPL. 64172/2025

# CNR No. DLHC010779232025 + W.P.(C) 15693/2025 & CM APPL. 64176/2025 # CNR No. DLHC010787642025 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 29/10/2026 at 12:13:02

+ W.P.(C) 15741/2025 # CNR No. DLHC010787702025 + W.P.(C) 15747/2025 # CNR No. DLHC010787922025 + W.P.(C) 15769/2025 # CNR No. DLHC010787932025 + W.P.(C) 15770/2025 # CNR No. DLHC010787942025 + W.P.(C) 15771/2025 # CNR No. DLHC010788062025 + W.P.(C) 15772/2025 # CNR No. DLHC010791582025 + W.P.(C) 15837/2025 # CNR No. DLHC010792222025 + W.P.(C) 15901/2025 # CNR No. DLHC010792282025 + W.P.(C) 15907/2025 # CNR No. DLHC010792592025 + W.P.(C) 15938/2025 # CNR No. DLHC010874322025 + W.P.(C) 16939/2025 # CNR No. DLHC010874422025 + W.P.(C) 16949/2025 # CNR No. DLHC010874432025 + W.P.(C) 16950/2025 # CNR No. DLHC010874782025 + W.P.(C) 16985/2025 # CNR No. DLHC010874792025 + W.P.(C) 16986/2025 # CNR No. DLHC010874802025 + W.P.(C) 16987/2025 # CNR No. DLHC010874882025 + W.P.(C) 16995/2025 # CNR No. DLHC010880182025 + W.P.(C) 17082/2025 # CNR No. DLHC011029912025 + W.P.(C) 19176/2025, CM APPL. 79883/2025, CM APPL. 79884/2025 & CM APPL. 44847/2026 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 29/10/2026 at 12:13:02

# CNR No. DLHC010035592026 + W.P.(C) 1503/2026 # CNR No. DLHC010088492026 + W.P.(C) 3176/2026

M/S EMPIRE FASTENERS

LAKSHAY CREATION

HC GUPTA EDICATIONAL SOCIETY

LANDMARK TRADERS PRIVATE LIMITED

MANGALAM EDU GATE

NEENA WADHWA

SURENDER KUMAR WADHWA

RAKESH JAIN

PREMIUM PAYMENTS SOLUTIONS PRIVATE LIMITED

SYNOKEM PHARMACEUTICALS LTD

MARUTI SUZUKI INSURANCE BROKING PVT LTD

BLB LIMITED

PC JEWELLER LIMITED

RHITI TALENT MANAGEMENT PRIVATE LIMITED

ALL INDIA KATARIA EDUCATION SOCIETY

YUKTI EXPORT

INDER DEV GUPTA

DELHI VOCATIONAL SCHOOL SOCIETY

MOUNT SHIKHAR FINANCIAL SERVICES LIMITED

INDER DEV GUPTA

SUMANGLAM SEWA AIVAM EDUCATION SAMITI .....Petitioners

versus

THE ASSISTENT COMMISSIONER OF INCOME TAX . & ANR. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 60 1 DELHI ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 13 (1)

INCOME TAX OFFICER WARD 60(7) DELHI

PRINCIPAL COMMISSIONER OF INCOME TAX-18 & ANR. 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 29/10/2026 at 12:13:02

INCOME TAX OFFICER WARD 29(1) & ANR.

INCOME TAX OFFICER, WARD 20(1), DELHI, & ORS.

ASSISTANT COMMISSIONER OF INCOME TAX AND ANR. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 16(1) DELHI & ANR.

DEPUTY COMMISSIONER OF INCOME TAX & ANR.

THE INCOME TAX OFFICER WARD 21(1)

THE INCOME TAX OFFICER WARD 27(1)

INCOME TAX OFFICER WARD 17 (1)

.....Respondents Appearance:

Counsel for the petitioner: Mr. Atul Chitale, Sr. Adv. with Ms. Koninica Bose & Ms. Suchitra Atul Chitale, Advs.

Mr. S. Krishnan, Adv. Mr. Satyen Sethi, Mr. Arta Trana Panda, Advs. Mr. Vaibhav Kulkarni, Mr. Aditya Bali, Ms. Kanika Sethi, Advs. Mr. Nitin Gulati, Advocate.

Counsel for the respondent: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Mr. Hasan Haider, Mr. Anish Mishra, Advs. Mr. Shlok Chandra, SSC with Ms. Naincy Jain, JSC, Ms. Madhavi Shukla, JSC & Mr. Udit Dad, Adv.

Mr. Abhishek Maratha, SSC with Mr.Apoorv Agarwai, JSC, Ms Nupur Sharma, Mr. Gaurav Singh, Advs. Mr. Sunil Agarwal, SSC with Ms. Monica Benjamin, Mr. Gibran Naushad, JSCs.

Mr. Mr. Anurag Ojha, SSC with Mr.V.K. Saksena & Ms.Hemlata Rawat, JSCs.

Mr. Siddharth Sinha, SSC.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE DR. JUSTICE ADITI CHOUDHARY

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 29/10/2026 at 12:13:02

O R D E R %

27.10.2026

List these cases on 25.11.2026.

Interim order to continue till then.

DINESH MEHTA, J.

ADITI CHOUDHARY, J. OCTOBER 27, 2026/ck

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 29/10/2026 at 12:13:02

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