Disposed¶22

Pr. Commissioner of Income Tax, CENTRAL-1, Delhi v. Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney

Delhi HC28 Jan 2026W.P.(C)/1173/2026

Case brief

AI extract

What is this about?

ITAT Delhi Bench 'A' order dated 11.06.2025 dismissing department miscellaneous applications seeking review of Tribunal order dated 01.06.2021; writ petitions by Pr. Commissioner of Income Tax, Central-1, Delhi disposed of; rejection of miscellaneous application cannot be challenged in isolation; liberty to challenge along with appeal against basic order dated 01.06.2021; no observation on merits; no assurance of condonation of delay; Dinesh Mehta; Vinod Kumar; decided 28.01.2026.

What did the court decide?

Writ petitions not entertained; petitioner given liberty to challenge the Tribunal's order dated 11.06.2025 together with any appeal against the basic order dated 01.06.2021. ¶22

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

Writ petitions not entertained; petitioner given liberty to challenge the Tribunal's order dated 11.06.2025 together with any appeal against the basic order dated 01.06.2021.

¶22

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.

¶16

Court's answer

The order of the Tribunal rejecting the department's miscellaneous applications cannot be challenged in isolation; it must be challenged together with the basic order of the Tribunal dated 01.06.2021.

¶16

Ratio / Principle

Unless the correctness of the Tribunal's order passed in appeal (dated 01.06.2021) is examined, it cannot be decided whether the Tribunal was justified in rejecting the miscellaneous application.

¶19

Key takeaways

Liberty granted to the petitioner to challenge the Tribunal's order dated 11.06.2025 along with any appeal preferred against the basic order of the Tribunal dated 01.06.2021.ratio¶20
The court made no observation on the merit or correctness of the Tribunal's orders and gave no assurance of condonation of delay if the department appeals 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 (W.P.(C) 1170, 1171, 1173 and 1175 of 2026) filed 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, dismissing the department's miscellaneous applications seeking review of the Tribunal's order dated 01.06.2021. Held that the order rejecting the miscellaneous applications cannot be challenged in isolation; it must be challenged along with the basic order dated 01.06.2021, since the Tribunal's justification for rejecting the miscellaneous application cannot be decided without examining the correctness of the order passed in appeal. Liberty granted to challenge the 11.06.2025 order along with any appeal against the basic order; the court made no observation on the merits and gave no assurance of condonation of delay.

¶1

$~66 to 69

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

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

¶4

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

¶5

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

¶6

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

¶7

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

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.....Petitioner

¶9

Through: Mr. Puneet Rai, SSC.

¶10

versus

¶11

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

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CORAM:

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

¶14

O R D E R % 28.01.2026

¶15

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.

¶16

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

¶17

This is a digitally signed order.

¶18

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 14:43:20

¶19

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.

¶20

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.

¶21

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.

¶22

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

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DINESH MEHTA, J.

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VINOD KUMAR, J.

¶25

JANUARY 28, 2026/ nk

¶26

This is a digitally signed order.

¶27

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 14:43:20

Pr. Commissioner of Income Tax, CENTRAL-1, Delhi v. Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney

Case brief

What is this about?

What did the court decide?

Pr. Commissioner of Income Tax, CENTRAL-1, Delhi v. Smt. Sneh Lata Sawhney L/H of Late Sh. Bhushan Lal Sawhney

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

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Procedural history

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