SHREE SUDERSHAN ASSOCIATES INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR MR AMARJEET SINGH vs. INCOME TAX OFFICER WARD 23 3 DELHI CENTRAL REVENUE BUILDING & ORS.

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W.P.(C)/7231/2026HC DelhiDLHC01023619202626 May 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, without delving into the dispute of whether the order dated January 12, 2026, was served or not, deemed it appropriate to allow the petitioner to withdraw the present writ petition. The Court granted the liberty as prayed for by the petitioner to lay challenge to the order dated January 12, 2026. Consequently, the petition was dismissed as withdrawn. No specific finding was made on the service of the order or the merits of the attachment. Pending applications were also disposed of.

What were the facts?

The petitioner, Shree Sudershan Associates India Private Limited, challenged an order of attachment issued during the pendency of its stay applications before the appellate authority. The respondent, Income Tax Officer Ward 23(3), Delhi Central Revenue Building & Ors., informed the Court that the petitioner's stay application had been disposed of by an order dated January 12, 2026, directing payment of 20% of the outstanding demand. The petitioner's counsel asserted that this order was never served. The revenue's counsel contended that the order was duly served. The petitioner's counsel then sought permission to withdraw the present petition with liberty to challenge the January 12, 2026 order.

What were the issues?

1. Whether the order dated January 12, 2026, disposing of the stay application, was duly served upon the petitioner (mixed question of law and fact, concerning principles of natural justice and procedural fairness). The assessee contended that the order dated January 12, 2026, was never served upon them. The revenue contended that the order dated January 12, 2026, was duly served. The petitioner sought to withdraw the writ petition to challenge the order dated January 12, 2026.

AI-generated summary — verify with the full judgment below

$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7231/2026, CM APPL. 35398/2026 & CM APPL. 35399/2026 SHREE SUDERSHAN ASSOCIATES INDIA PRIVATE LIMITED THROUGH ITS DIRECTOR MR AMARJEET SINGH .....Petitioner Through: Ms. Priyanka Singla, Adv. versus INCOME TAX OFFICER WARD 23 3 DELHI CENTRAL REVENUE BUILDING & ORS. .....Respondents Through: Mr. Puneet Rai, SSC. Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

26.05.2026 1. The petitioner has challenged order of attachment during the pendency of the stay applications before the appellate authority. 2. Mr. Puneet Rai, learned Senior Standing Counsel for the respondents informed that vide order dated 12.01.2026 the petitioner’s stay application has been disposed of by directing it to pay 20% of the outstanding demand. 3. Learned counsel for the petitioner asserted that the order dated 12.01.2026 was never served upon to the petitioner. 4. Mr. Puneet Rai, learned Senior Standing Counsel for the respondents 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 30/05/2026 at 12:05:18

on the other hand submitted that the order dated 12.01.2026 was duly served. 5. Learned counsel for petitioner seeks permission to withdraw the present petition with liberty to lay challenge to the abovesaid order dated 12.01.2026. 6. Without getting into the issue as to whether the order was served or not, we deem it appropriate to allow the petitioner to withdraw the present petition and lay challenge to the order dated 12.01.2026. 7. The liberty as prayed is granted, the petition is dismissed as withdrawn. 8. Pending applications, if any, stand disposed of. DINESH MEHTA, J VINOD KUMAR, J MAY 26, 2026/cd 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 30/05/2026 at 12:05:18

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