PAVAN GAUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-24 & ORS

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W.P.(C)/9283/2019HC DelhiDLHC01034919201923 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court granted the liberty sought by the petitioner. The Court allowed the application for exemption and disposed of the connected applications. The Writ Petition and the connected applications were dismissed as withdrawn, with the specific liberty granted to the petitioner to revive the Writ Petition in the eventuality that their claim with the Income Tax Authority is not accepted under the Direct Tax Vivad se Vishwas Scheme. The Court did not delve into the merits of the original dispute, as the matter was being disposed of based on the settlement and withdrawal.

What were the facts?

The petitioner, Pavan Gaur, filed a Writ Petition (Civil) No. 9283/2019 before the Delhi High Court. The petition was against the Principal Commissioner of Income Tax, Delhi-24, and others. The petitioner had entered into a settlement agreement dated 11.08.2025 with respondent no. 4 under the Direct Tax Vivad se Vishwas Scheme (DTVSV). Pursuant to this settlement, the petitioner made a payment to the Income Tax Authority. The petitioner sought to withdraw the Writ Petition, requesting liberty to revive it if their claim under the DTVSV scheme was not accepted.

What were the issues?

1. Whether the petitioner should be granted liberty to revive the Writ Petition in the event their claim under the Direct Tax Vivad se Vishwas Scheme is not accepted by the Income Tax Authority? Assessee's Contention: The petitioner, through their counsel, submitted that they have entered into a settlement agreement dated 11.08.2025 with respondent no. 4 under the Direct Tax Vivad se Vishwas Scheme and have made the requisite payment. They sought to withdraw the Writ Petition but requested liberty to revive it if the settlement under the scheme is not accepted. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the petition or the liberty sought by the petitioner. However, the revenue was represented by counsel.

AI-generated summary — verify with the full judgment below

$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9283/2019 PAVAN GAUR

.....Petitioner Through: Mr. Apoorv P. Tripathi and Mr. Apaan Mittal, Advs. versus THE PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-24 & ORS .....Respondents Through: Mr. Vipul Agarwal, SSC, Ms. Sakshi Sehawal, Mr. Akshat Singh, JSCs and Mr. Gaoraang Ranjan and Ms. Harshita Kotru, Advs. Mr. Abhishek Kumar, Adv. alongwith Mr. Pramod Kumar Chaubey, AR for R-4 CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

23.09.2025 CM APPL. 60618/2025(exem) 1. Exemption allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 9283/2019 and CM APPL. 60617/2025 3. Mr. Apoorv Tripathi, counsel for the petitioner submits that though he has filed an application for bringing on record the settlement agreement dated 11.08.2025, entered into by the petitioner with the respondent no. 4, as the petitioner has made the payment with the Income Tax Authority under the scheme Direct Tax Vivad se Vishwas Scheme (DTVSV), pursuant to the 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 27/09/2025 at 11:59:40

settlement dated 11.08.2025 between the petitioner and the respondent no. 4, he shall withdraw the Writ Petition but seeking liberty in the eventuality, the claim of the petitioner with the Income Tax Authority is not accepted under the said scheme, to revive the Writ Petition. 4. Granting the above liberty, the petition and the connected applications are dismissed, as withdrawn. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 23, 2025 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 27/09/2025 at 11:59:40

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