Petitioner challenged an assessment order under Sections 143(3) and 144B of the Income Tax Act by way of a writ petition. The court noted an appellate remedy existed under the Act and declined to entertain the petition, dismissing it with rights and contentions reserved.
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$~96
* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4787/2025 & CM APPL. 22023-24/2025 DANIELI CORUS INDIA PRIVATE LIMITED
.....Petitioner
Through: Mr Sujit Ghosh, Sr Advocate with Ms Mannat Warich, Mr Ajinkya Tiwari and Ms Jaya Rishi, Advocates.
versus
ASSESSMENT UNIT, INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE
.....Respondent Through: Mr Indruj Singh Rai, SSC, Mr Sanjeev Menon, Mr Rahul Singh, JSCs, Mr Anmol Jagga, Mr Gaurav Kumar and Ms Varsha Sharma Advocates for the Revenue.
CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 16.04.2025
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 23/04/2025 at 12:01:17
VIBHU BAKHRU, J
applications are also disposed of.
TEJAS KARIA, J
APRIL 16, 2025 M
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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 23/04/2025 at 12:01:17
1 issue framed by the court
Whether the writ petition challenging the assessment order dated 28.02.2025 should be entertained despite an available statutory appellate remedy.
2 provisions across 1 enactments
Danieli Corus India Private Limited
Assessment Unit, Income Tax Department, National Faceless Assessment Centre
Vibhu Bakhru
Tejas Karia
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
