HEMANT SURANA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1) DELHI ORS

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W.P.(C)/15079/2024HC DelhiDLHC01073945202429 April 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court disposed of the writ petition and the application for amendment. The Court noted that the petitioner's counsel fairly stated that the petitioner would avail his statutory remedies by filing an appeal before the Commissioner of Income Tax (Appeals). In light of this, the Court held that the writ petition, which was initially filed to challenge the initiation of reassessment proceedings, would not survive as it had culminated in the assessment order. The Court granted liberty to the petitioner to avail of the statutory remedies and clarified that if the appeal is filed within three weeks, the appellate authority shall consider it uninfluenced by any question of delay. The petitioner was also not precluded from urging all grounds, including those articulated in the writ petition, to challenge the assessment order in the appellate proceedings.

What were the facts?

The petitioner, Hemant Surana, filed a writ petition challenging the initiation of reassessment proceedings. During the pendency of the writ petition, an assessment order dated March 29, 2025, was passed. The petitioner then filed an application to amend the writ petition to challenge this assessment order. However, the petitioner's counsel stated that the petitioner would avail his statutory remedies by filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. Consequently, the writ petition, which challenged the initiation of reassessment proceedings, was deemed not to survive as it had culminated in the assessment order.

What were the issues?

1. Whether the petitioner should be allowed to amend the writ petition to challenge the assessment order dated March 29, 2025, under the Income Tax Act, 1961. Assessee's Contention: The petitioner sought to amend the writ petition to challenge the assessment order. The revenue did not explicitly argue against the amendment but rather accepted the petitioner's decision to pursue statutory remedies. Revenue's Contention: The revenue was represented by counsel, but their specific arguments regarding the amendment application are not recorded in detail. However, the outcome suggests an acceptance of the petitioner's chosen path.

AI-generated summary — verify with the full judgment below

$~98 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15079/2024 & CM APPL. 25077/2025

HEMANT SURANA

.....Petitioner Through: Mr. Somil Agarwal, Mr. Dushyant Agrawal, Advocates.

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1) DELHI ORS .....Respondents Through: Mr. Indruj Singh Rai, SSC; Mr. Sanjeev Menon, JSC; Mr. Rahul Singh, JSC with Mr. Gaurav Kumar and Ms. Varsha Sharma, Advocates for Revenue.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

29.04.2025 CM APPL. 25076/2025(for amendment of the writ petition)

1.

The petitioner has filed the present application seeking to amend the writ petition, inter alia, to challenge the assessment order dated 29.03.2025. 2. After some arguments, the learned counsel appearing for the petitioner fairly states that the petitioner would avail his statutory remedies by filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. 3. In view of the above, the above captioned petition, which was instituted by the petitioner to challenge initiation of reassessment proceedings will also not survives as it has culminated in the assessment order, which is sought to be impugned by filing the present application to amend the writ petition. 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 01/07/2025 at 22:14:22

4.

In view of the above, the present application as well as the above captioned petition is disposed of, with liberty to the petitioner to avail of the statutory remedies. It is clarified that if the petitioner files his appeal within a period of three weeks from date, the appellate authority shall consider the same uninfluenced by any question of delay. 5. It is further clarified that the petitioner would not be precluded from urging all grounds including those articulated in the present petition to challenge the assessment order, in the appellate proceedings. 6. The petition is disposed of with the aforesaid observations. The pending application also stands disposed of. 7. The hearing scheduled on 16.07.2025 is cancelled.

VIBHU BAKHRU, J

TEJAS KARIA, J APRIL 29, 2025/sms

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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 01/07/2025 at 22:14:22

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