Pr. Commissioner of Income Tax, CENTRAL-1, Delhi Vs Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney — Delhi HC (2026) — LawSathi Research

Pr. Commissioner of Income Tax, CENTRAL-1, Delhi Vs Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney — Delhi HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

All four writ petitions and pending applications disposed of without entertaining them; liberty granted to the petitioner to challenge the Tribunal's order dated 11.06.2025 alongwith the appeal (if preferred) against the Tribunal's basic order dated 01.06.2021, with no observation on merits and no assurance of condonation of delay.

Issue for consideration

Whether the Tribunal's order dated 11.06.2025 rejecting the Department's miscellaneous applications can be challenged in isolation, without challenging the Tribunal's basic order dated 01.06.2021. +1 more

Court's answer

The Tribunal's order rejecting the Department's miscellaneous applications cannot be challenged in isolation; any challenge must be brought together with the Tribunal's basic order dated 01.06.2021, because the justification for rejecting the miscellaneous applications can be decided only upon examining the correctness of the order passed in appeal.

Ratio / Principle

The writ petitions were not entertained; the petitioner was granted liberty to challenge the Tribunal's order dated 11.06.2025 alongwith the appeal (if preferred) against the Tribunal's basic order dated 01.06.2021.

Key takeaways

No observation was made about the merit or correctness of the Tribunal's orders, and no assurance of condonation of delay was given in case the Department chooses to file an appeal against the basic order dated 01.06.2021.obiter¶21

Detailed headnote1 paragraphs

Delhi High Court (Dinesh Mehta & Vinod Kumar, JJ.) disposed of four writ petitions by the Pr. Commissioner of Income Tax, Central-1, Delhi challenging the common order dated 11.06.2025 of the Income Tax Appellate Tribunal, Delhi Bench 'A', New Delhi, by which the Tribunal dismissed the Department's miscellaneous applications seeking review of its own order dated 01.06.2021. The Court held that an order rejecting miscellaneous applications cannot be challenged in isolation: unless the correctness of the basic appeal order dated 01.06.2021 is examined, it cannot be decided whether the Tribunal was justified in rejecting the miscellaneous applications. Liberty was granted to challenge the 11.06.2025 order alongwith any appeal against the basic order; no observation was made on merit or correctness, and no assurance of condonation of delay was given.

$~66 to 69

IN THE HIGH COURT OF DELHI AT NEW DELHI

- W.P.(C) 1170/2026 & CM APPL. 5745/2026

- W.P.(C) 1171/2026 & CM APPL. 5746/2026

- W.P.(C) 1173/2026 & CM APPL. 5751/2026

- W.P.(C) 1175/2026 & CM APPL. 5754/2026

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI

.....Petitioner

Through: Mr. Puneet Rai, SSC.

versus

SMT. SNEH LATA SAWHNEY L/H OF LATE SH. BHUSHAN LAL SAWHNEY .....Respondent Through: Dr. Rakesh Gupta & Mr. Somil Agarwal, Advocates.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R % 28.01.2026

All these writ petitions lay challenge to the common order dated 11.06.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi (hereinafter referred to as the ‘ Tribunal’ ) dismissing the department’s miscellaneous applications seeking to review the order of the Tribunal dated 01.06.2021.

Having heard Mr. Puneet Rai, learned counsel for the petitioner, we are of the view that the order of the Tribunal rejecting miscellaneous applications cannot be challenged in isolation. If it is to be challenged, it

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 31/01/2026 at 14:43:24

should be challenged with the basic order of the Tribunal (if desired) which was passed on 01.06.2021. Because unless the correctness of the order passed in appeal is examined, it cannot be decided as to whether the Tribunal was justified in rejecting the Miscellaneous application or not.

While not entertaining the writ petitions for the reasons aforesaid, we grant a liberty to the petitioner to challenge to the order dated 11.06.2025 alongwith the appeal, (in case preferred) against the basic order of the Tribunal dated 01.06.2021.

Needless to observe that we have neither made any observation about the merit or correctness of the orders of the Tribunal nor have we given any assurance of condonation of delay, in case the department chooses to file an appeal against the basic order dated 01.06.2021.

With these observations, all the writ petitions alongwith pending applications stand disposed of.

DINESH MEHTA, J.

VINOD KUMAR, J.

JANUARY 28, 2026/ nk

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 31/01/2026 at 14:43:24