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Raj Sheela Growth Fund Pvt Ltd vs. Income Tax Officer, Ward 21(1), Delhi

Writ Petition (Civil) · 2026:DHC:8080-DBDecided 18 Sept 2026New Delhi Bench
W.P.(C) 13737/2026CNR: DLHC010444892026
Justice Dinesh Mehta · Justice Rajneesh Kumar Gupta

Background

The petitioner company challenged an assessment order dated 31.12.2019 passed under Section 143(3) of the Income Tax Act, 1961, by the ITO, Ward 21(1), Delhi. The petitioner argued this very officer had already been held, in a 2024 High Court judgment concerning the petitioner's own case for a different assessment year, to lack jurisdiction to assess it. A statutory appeal against the same 2019 order had, however, been pending before the CIT(A) since January 2020.

Decision Breakdown

The Court held that since the petitioner had already availed the statutory appellate remedy, it was not inclined to exercise its discretionary writ jurisdiction under Article 226. However, noting the appeal had been pending for over four years and that the jurisdictional issue may already stand settled by the 2024 judgment in the petitioner's own case, the Court disposed of the petition by directing the CIT(A) to decide the pending appeal within two months of the petitioner filing a certified copy of the order along with an early-hearing application. The Court expressly did not rule on the merits.

Lesson Learnt

A writ petition is generally not entertained where the petitioner has already pursued a statutory appeal on the same order, a litigant cannot run both remedies in parallel, though courts can still direct an unreasonably delayed appeal to be decided expeditiously.

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