VIKAS SURYA BUILDWELL PVT. LTD. vs. THE INCOME TAX OFFICER, WARD-26(3), DELHI & ANR.

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W.P.(C)/3486/2024HC DelhiDLHC01011680202408 July 2024Author: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court disposed of the two writ petitions, granting liberty to the writ petitioner to pursue their pending appeals before the Commissioner of Income Tax (Appeals). The Court noted that the petitioners had already instituted these appeals assailing the final order of assessment. Consequently, the writ petitions were not decided on merits. All rights and contentions of the respective parties were kept open. The operative direction was to allow the petitioner to pursue their statutory appeals. No specific issue was left undecided, as the petitions were disposed of on procedural grounds.

What were the facts?

The petitioners, Vikas Surya Buildwell Pvt. Ltd., filed two writ petitions before the Delhi High Court challenging orders passed by the Income Tax Officer, Ward-26(3), Delhi. The respondents, represented by the Standing Counsel for Income Tax, informed the Court that the petitioners had already filed appeals before the Commissioner of Income Tax (Appeals) against the final assessment orders. The writ petitions were filed seeking interim relief. The assessment years are not specified in the judgment. The procedural history involves the filing of writ petitions and the subsequent disclosure of pending appeals before the appellate authority.

What were the issues?

1. Whether the writ petitions are maintainable in light of the pendency of statutory appeals before the Commissioner of Income Tax (Appeals)? (Question of law) Assessee's Contention: Not explicitly recorded, but the filing of writ petitions suggests an attempt to seek redressal outside the normal appellate channel. Revenue's Contention: The revenue, through its counsel, informed the Court that the petitioners have already instituted appeals before the Commissioner of Income Tax (Appeals) assailing the final order of assessment. This implies an argument for the dismissal of the writ petitions on the grounds of alternative remedy being available and pursued.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 3486/2024
W.P.(C) 3487/2024

Read from the judgment's own cause title. This page is filed under one of them.

$~3 & 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3486/2024 & CM APPL. 14203/2024 (Interim Relief)

VIKAS SURYA BUILDWELL PVT. LTD. .....Petitioner Dr. Manas Shankar Ray, Mr. Shourendu Ray, Ms. Neelu Mohan and Mr. Anshul Gondale, Advs.

versus

THE INCOME TAX OFFICER, WARD-26(3), DELHI & ANR

......Respondents Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Yojit Pareek, JSCs.

+ W.P.(C) 3487/2024 & CM APPL. 14205/2024 (Interim Relief)

VIKAS SURYA BUILDWELL PVT. LTD. .....Petitioner Dr. Manas Shankar Ray, Mr. Shourendu Ray, Ms. Neelu Mohan and Mr. Anshul Gondale, Advs.

versus

THE INCOME TAX OFFICER, WARD-26 (3) & ANR.

.....Respondents Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh & Mr. Yojit Pareek, JSCs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

08.07.2024

1.

We are informed by learned counsel appearing for the respondents that the petitioners have already instituted appeals before the Commissioner of Income Tax (Appeals) assailing the final order of assessment. 2. In view of the aforesaid, we dispose of these two writ petitions according liberty to the writ petitioner to pursue those appeals. 3. All rights and contentions of respective parties are kept open.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. JULY 08, 2024/RW

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