RISHI INFRATECH PRIVATE LIMITED (AS SUCCESSOR IN INTEREST OF ERSTWHILE MANGAL KALAS SERVICES PRIVAT vs. INCOME TAX OFFICER WARD 21(1) NEW DELHI & ORS.

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W.P.(C)/7071/2026HC DelhiDLHC01022926202620 May 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court acknowledged the petitioner's argument that the assessment order was framed in the name of a non-existent entity. The revenue conceded that this lacuna could be cured. The Court permitted the respondent/Assessing Officer, if they so desired, to issue an amended/corrected assessment order within 30 days from the date of the order, in the name of the present petitioner, Rishi Infratech Private Limited. The petitioner was granted liberty to avail statutory/legal remedies against the corrected order. For 30 days after the amended order, no coercive action would be taken against either the petitioner or the erstwhile entity, as the original assessment order was deemed unenforceable. The writ proceedings were closed with this liberty.

What were the facts?

The petitioner, Rishi Infratech Private Limited, is the successor in interest to Mangal Kalas Services Private Limited. The petitioner filed a writ petition challenging an assessment order dated 31.03.2026. The assessment order was passed in the name of the erstwhile entity, Mangal Kalas Services Private Limited, which the petitioner argued was non-existent. The petitioner raised arguments concerning jurisdictional aspects and the merits of the additions made. The respondent, Income Tax Officer, acknowledged that the assessment was framed in the name of a non-existent entity and suggested that the lacunae could be cured.

What were the issues?

1. Whether the assessment order, passed in the name of a non-existent entity (Mangal Kalas Services Private Limited, which had merged with Rishi Infratech Private Limited), is invalid and suffers from a jurisdictional defect? (Question of law) Assessee's Contention: The assessment order is fundamentally flawed as it was passed against a non-existent entity, rendering it unenforceable. This issue goes to the root of the jurisdiction. Revenue's Contention: The issue of the assessment being framed in the name of a wrong entity can be considered and the lacunae can be cured. The Assessing Officer should be allowed to pass a rectified order in the name of the petitioner, Rishi Infratech Private Limited. Other issues raised by the petitioner require determination before the appellate forum as they do not go to jurisdiction.

AI-generated summary — verify with the full judgment below

$~189 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7071/2026 CM APPL. 34614/2026 CM APPL. 34615/2026 RISHI INFRATECH PRIVATE LIMITED (AS SUCCESSOR IN INTEREST OF ERSTWHILE MANGAL KALAS SERVICES PRIVATE LIMITED)

.....Petitioner Through: Ms. Kavita Jha, Sr. Adv. with Mr. Vaibhav Kulkarni & Mr. Himanshu Aggarwal, Advs.

versus

INCOME TAX OFFICER WARD 21(1) NEW DELHI & ORS. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Maan & Mr. Pratyaksh Gupta, JSCs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

20.05.2026 1. A host of arguments have been advanced by the learned counsel for the petitioner, some of which relate to jurisdictional aspect and some revolve around merits of the additions/ assessment made vide order dated 31.03.2026. 2. Mr. Anant Maan, learned Junior Standing Counsel, contended that out of various arguments, the argument that the assessment has been framed in the name of a non-existent entity i.e., Mangal Kalas Services Private Limited (which stood merged in the present petitioner-company, namely, Rishi Infratech Private Limited) can be considered and the so called lacunae can be filled/cured. 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 23/05/2026 at 13:00:04

3.

With regard to other issues, he submitted that the same are required to be raised before the appellate forum, as they require determination of disputed questions and arguments which do not hit at the jurisdiction or give rise to any jurisdictional issue. 4. He submitted that, so far as the issue relating to the assessment order having been framed in the name of wrong entity is concerned, the Assessing Officer be allowed to pass a rectified order in accordance with law, in the name of the petitioner, Rishi Infratech Private Limited. 5. With the liberty as prayed, the writ proceedings are closed. 6. The respondent/Assessing Officer (if so desired) will issue an amended/corrected assessment order in the name of the present petitioner, which has filed reply and joined issues. The order shall be issued within a period of 30 days from today. The petitioner shall thereafter be free to avail statutory/legal remedies against order so passed, in accordance with law. 7. For a period of 30 days of the amended order being passed, no coercive action shall be taken either against the petitioner or against the non- existent entity (Mangal Kalas Services Private Limited), as the assessment order framed in the name of Mangal Kalas Services Private Limited is unenforceable. 8. The petition stands disposed of alongwith all pending applications.

DINESH MEHTA, J

VINOD KUMAR, J MAY 20, 2026/sr

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 23/05/2026 at 13:00:04

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