The bench held that writ petitions filed against assessment were rendered infructuous as no additions were made during the Section 153 assessment. The petitions were disposed of accordingly.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~23 to 28
OM PRAKASH ARORA .....Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor and Mr. Tarun Chanana, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1) DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, Advocate.
24.
OM PRAKASH ARORA .....Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor and Mr. Tarun Chanana, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1), DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, Advocate.
25.
OM PRAKASH ARORA .....Petitioner
| Through: | Mr. Salil | Kap | oor, M | r. Sumit |
|---|---|---|---|---|
| Lalchand | ani, | Ms. | Ananya | |
| Kapoor | and | Mr. | Tarun | |
| Chanana, | Advo | cates. |
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 03/07/2025 at 08:41:10
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1) DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, Advocate.
26.
OM PRAKASH ARORA .....Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor and Mr. Tarun Chanana, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1), DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, Advocate.
27.
OM PRAKASH ARORA .....Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Ms. Ananya Kapoor and Mr. Tarun Chanana, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1), DELHI & ORS. .....Respondents Through: Mr. Vipul Agrawal, Advocate.
28.
OM PRAKASH ARORA .....Petitioner
Through: Mr. Salil Kapoor, Mr. Sumit
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 03/07/2025 at 08:41:10
Lalchandani, Ms. Ananya Kapoor and Mr. Tarun Chanana, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 52(1) DELHI & ORS. .....Respondents
Through: Mr. Vipul Agrawal, Advocate.
CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R % 18.09.2024
We are informed that pursuant to the completion of the Section 153 assessment under the Income Tax Act, 1961, no additions were ultimately made.
Consequently, these writ petitions are rendered infructuous.
These petitions shall accordingly stand disposed of as having rendered infructuous.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
SEPTEMBER 18, 2024/ vp
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 03/07/2025 at 08:41:10
Om Prakash Arora
Assistant Commissioner of Income Tax Circle 52(1) Delhi
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
