Kross Diamonds Pvt. Ltd v. Income Tax Officer, Ward 14(3) & Anr

$~66 IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3160/2025 & CM APPL. 14869/2025 KROSS DIAMONDS PVT. LTD. .....Petitioner Through: Mr.Shivam Malik with Mr.Kaushik, Mr.Ram Naresh, Mr.Shobhit Jaiswal, Advs. Mr.Ram Naresh, Mr.Shobhit Jaiswal, Advs. versus INCOME TAX OFFICER, WARD 14(3) & ANR. .....Respondent Through: Mr.Abhishek Maratha, SSC with Mr.Apoorv Agarwal, JSC, Mr.Parth Samwal, JSC, Ms.Nupur Sharma, Mr.Gaurav Singh, Mr.Bhanukaran Singh Jodha, Ms.Muskaan Goel, Mr.Himanshu Gaur, Advs. Mr.Apoorv Agarwal, JSC, Mr.Parth Samwal, JSC, Ms.Nupur Sharma, Mr.Gaurav Singh, Mr.Bhanukaran Singh Jodha, Ms.Muskaan Goel, Mr.Himanshu Gaur, Advs. % CORAM: HON'BLE THE CHIEF JUSTICEHON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R12.03.2025 1.Heard, learned counsel for the parties. 2.The petitioner has already filed an appeal before the CIT(Appeals) challenging the final assessment order and accordingly on being pointed out that this petition will not be entertained, learned counsel for the petitioner states that the petitioner may be permitted to withdraw the petition keeping all the grounds, which may be available to the petitioner in law, including the ground of jurisdiction open to be raised before the Appellate Authority. 3.Accordingly, the said writ petition is dismissed with liberty as prayed for. DEVENDRA KUMAR UPADHYAYA, CJ MARCH 12, 2025 sr TUSHAR RAO GEDELA, J