Balaji Air Service v. Income Tax Officer Ward 29(1) Civic Centre New Delhi & Anr.
Case brief
What is this about?
Balaji Air Service v. Income Tax Officer Ward 29(1) Civic Centre New Delhi, W.P.(C) 6381/2026 (CM APPL. 31435/2026, 31436/2026), High Court of Delhi, order dated 11.05.2026, bench of Dinesh Mehta and Vinod Kumar, JJ. Writ petition against income-tax assessment order dated 05.02.2026 disposed of without adjudication on merits because statutory appellate remedy was not exhausted; petitioner directed to Appellate Authority; delay condonation sought via Section 5 Limitation Act application within two weeks to be considered sympathetically. Keywords: writ petition dismissed from entertainment, assessment order, statutory remedy of appeal, Limitation Act Section 5, Delhi High Court tax writ.
What did the court decide?
The writ petition stands disposed of with all pending applications; the petitioner is free to pursue its statutory remedies before the Appellate Authority, and if the appeal is filed within two weeks with an application under Section 5 of the Limitation Act, 1963, the delay will be considered sympathetically by the Appellate Authority.