Lakshmi Float Glass Ltd. v. Deputy Commissioner of Income Tax, Central Circle 6
Case brief
What is this about?
Lakshmi Float Glass Ltd. v. Deputy Commissioner of Income Tax, Central Circle 6, W.P.(C) 11238/2023 & CM APPL. 43769/2023, Delhi High Court, order dated 13.07.2026, coram Dinesh Mehta and Rajneesh Kumar Gupta, JJ. Withdrawal of income-tax writ petition with liberty to approach CIT (Appeals); 30-day window protected from limitation objection. No statute or precedent discussed; no quantum involved.
What did the court decide?
Petition dismissed as withdrawn with liberty to file an appeal before the Commissioner Income Tax (Appeals); an appeal preferred within 30 days is to be decided on merits without any limitation objection. ¶12