Madhur Aggarwal v. Income Tax Officer Delhi Tax Circle 16 1 & Ors

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 4984/2024 MADHUR AGGARWAL ..... Petitioner Through: Mr. Sandeep Joshi and Mr. Sanjeev Chaudhary, Advs. versus INCOME TAX OFFICER DELHI TAX CIRCLE 16 1 & ORS. ..... Respondents Through: Mr. Shlok Chandra, SSC along with Ms. Madhavi Shukla and Ms. Priya Sarkar, JSCs. Mr. Varun Vats, SPC for UOI-R-3. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R% 05.04.2024 CM APPL 20391/2024 (Exemption) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 4984/2024 and CM APPL 20390/2024 (Interim relief) 1.We find no justification to entertain the instant writ petition bearing in mind the undisputed fact that it is directed against a final assessment order which has come to be framed on termination of proceedings referable to Section 148 of the Income Tax Act, 1961 [‘Act’] and in respect of which the petitioner has statutory alternative and efficacious remedies. 2.Accordingly, the writ petition shall stand dismissed subject to liberty being reserved in favour of the writ petitioner to adopt appropriate statutory remedies. 3.All rights and contentions of parties are kept open. YASHWANT VARMA, J. APRIL 05, 2024/RW PURUSHAINDRA KUMAR KAURAV, J.