Sanjeev Agarwal v. Dy Commissioner of Income Tax Central Circle 28 & Ors.
Case brief
What is this about?
Delhi High Court writ petitions W.P.(C) 15923/2023 and W.P.(C) 35/2024; petitioners Sanjeev Agarwal and Sudhir Agarwal vs Dy Commissioner of Income Tax Central Circle 28 & Ors.; challenge to satisfaction note drawn by competent authority; court declined to entertain as issues require determination of disputed facts; permission to withdraw with liberty to file reply/objections before Assessing Officer and approach Appellate Authority; no observation on merits; pending applications disposed; decided 05.02.2026 by Dinesh Mehta, J. and Vinod Kumar, J.
What did the court decide?
Withdrawal of the writ petitions with liberty to file reply/objections before the Assessing Officer and to take up the matter before the Appellate Authority if the Jurisdictional Assessing Officer still proposes to pass an assessment order; pending applications, if any, also disposed of; no observations made on merits.