Dismissed¶16

Surabhi Bhadauria v. Union of India and Ors.

Delhi HC13 Apr 2026W.P.(C)/4911/2026

Case brief

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Surabhi Bhadauria v Union of India and Ors; W.P.(C) 4911/2026; CM APPL. 24060/2026; Delhi High Court; Dinesh Mehta J and Vinod Kumar J; decided 13.04.2026; writ petition against Income Tax Act 1961 assessment order dated 18.02.2025 dismissed on maintainability/alternative remedy and delay objections; Article 226 invoked; liberty to appeal granted; condonation of delay within 15 days to be considered sympathetically by Appellate Authority.

What did the court decide?

Liberty to file an appeal under the provisions of the Income Tax Act, 1961; if preferred within 15 days with an application for condonation of delay, the Appellate Authority shall consider the question of delay sympathetically. ¶16

Surabhi Bhadauria Vs Union of India and Ors. — Income Tax | Delhi HC (2026)

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$~122

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 4911/2026 CM APPL. 24060/2026

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SURABHI BHADAURIA .....Petitioner

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Through: Mr. Abhinar Mehrotra & Mr. Kalrav Mehrotra, Advs.

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versus

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UNION OF INDIA AND ORS .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Mr. P. Gupta, Adv.

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Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal, JSC, Mr. Viplav Acharya, JSC and Ms. Nupur Sharma, Adv.

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

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O R D E R % 13.04.2026

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Mr. Anant Mann, learned Junior Standing Counsel for the respondents at the outset raised a preliminary objection that the petitioner has approached this Court invoking Article 226 of the Constitution of India for challenging an assessment order, which was passed about a year back i.e. on 18.02.2025.

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While raising grounds that the petition is not maintainable in wake of the alternative remedy, learned counsel also objected to the petitioner’s belated approach to this Court.

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In light of the objections so raised, we are not inclined to entertain the present writ petition, which is against an assessment order passed under the provision of Income Tax Act, 1961, which provide a channel of appellate

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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 23/04/2026 at 12:47:50

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fora.

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The writ petition is thus, dismissed, however, while giving the petitioner a liberty to file an appeal as per the provisions of Income Tax Act, 1961.

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In case the appeal is preferred within a period of 15 days from today, alongwith the application of condonation of delay, the Appellate Authority shall consider the question of delay sympathetically.

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The petition alongwith pending application(s) stand(s) disposed of.

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DINESH MEHTA, J

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VINOD KUMAR, J

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APRIL 13, 2026/ sr

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This is a digitally signed order.

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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 23/04/2026 at 12:47:50

Surabhi Bhadauria v. Union of India and Ors.

Case brief

What is this about?

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Surabhi Bhadauria v. Union of India and Ors.

Case brief

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