CHANDA MARWAH vs. INCOME TAX OFFICER TDS WARD 77(3), NEW DELHI & ORS.

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W.P.(C)/17345/2025HC DelhiDLHC01089530202511 December 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court took on record the order dated December 9, 2025, passed by the respondent under Section 154 of the Income Tax Act, 1961. This order indicated that the Assessing Officer, while considering the petitioner's application under Section 154 and in light of CBDT instructions, had decided that the impugned demand of Rs. 7,29,580/- would not be enforced against the petitioner. Given this development, the High Court disposed of the writ petition. The court did not explicitly decide on the merits of the rectification application or the legality of the demand, but rather acted upon the assurance that the demand would not be enforced.

What were the facts?

The petitioner, Chanda Marwah, filed a writ petition before the Delhi High Court seeking a mandamus to direct the Income Tax Officer (ITO) to consider and dispose of her rectification application dated October 11, 2022, filed under Section 154 of the Income Tax Act, 1961, for Assessment Year 2018-19. She also sought a direction to delete an alleged illegal demand of Rs. 7,29,580/- raised via an intimation dated June 26, 2025, under Section 143(1) of the Act, in view of Section 205 of the Act. The revenue, represented by the ITO, brought to the court's attention an order dated December 9, 2025, passed by the respondent under Section 154 of the Act.

What were the issues?

1. Whether a writ of mandamus should be issued directing the respondents to forthwith consider and dispose of the petitioner's rectification application filed under Section 154 of the Act for Assessment Year 2018-19? 2. Whether a writ of mandamus should be issued directing the respondents to delete the demand of Rs. 7,29,580/- raised vide intimation dated June 26, 2025, under Section 143(1) for Assessment Year 2018-19, in view of Section 205 of the Act? Assessee's Contention: The petitioner argued that the demand raised was illegal and unsustainable and sought directions for disposal of her rectification application and deletion of the demand. Revenue's Contention: The revenue, through the Senior Standing Counsel, drew the court's attention to an order dated December 9, 2025, passed by the respondent under Section 154 of the Act, stating that the impugned demand would not be enforced against the petitioner.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1),Section 205

AI-generated summary — verify with the full judgment below

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17345/2025 CM APPL. 71387/2025 CHANDA MARWAH .....Petitioner Through: Mr. Sumit Lalchandani, Ms Ananya Kapoor, Mr. Utkarsh Gupta and Ms Sejal Arora, Advs. versus INCOME TAX OFFICER TDS WARD 77(3), NEW DELHI & ORS. .....Respondent Through: Mr. Vipul Agrawal (Sr. SC) with Ms. Sakshi Shairwal, Mr. Akshat Singh (Jr. SCs), Mr. Gaoraang Ranjan and Ms. Harshita Kotru (Advs.). CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

11.12.2025 1. This petition has been filed with the following prayers: “A. Issue a writ of mandamus or any other appropriate writ, order or direction directing the Respondents to forthwith consider and dispose of the rectification application dated 11.10.2022 filed by the Petitioner under Section 154 of the Act for Assessment Year 2018- 19 in accordance with law; B. Issue a writ of mandamus or any other appropriate writ, order or direction directing the Respondents to delete the illegal and unsustainable demand of Rs.7,29,580/- raised vide intimation dated 26.06.2025 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 17/12/2025 at 13:13:01

issued under Section 143(1) of the Act for Assessment Year 2018-19in view of section 205 of the Act; C. Pass any further order or direction as this Hon’ble Court may deem fit, just and proper in the facts and circumstances of the present case, in the interest of justice.” 2. Mr. Vipul Agrawal, SSC draws our attention to an order dated 09.12.2025 passed by the respondents under Section 154 of the Income Tax Act, 1961 (the Act) to contend that it has been decided by the Assessing Officer, while considering an application filed under Section 154 of the Act and keeping in view the instructions issued by the CBDT that the impugned demand of Rs.7,29,580/- shall not be enforced against the petitioner herein. 3. Taking the Office Order dated 09.12.2025 filed by Mr. Agrawal on record, we dispose of the writ petition. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 11, 2025 dd 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 17/12/2025 at 13:13:01

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