Nishka Sharma v. The Commissioner, Income Tax Department & Anr
High Court
13 Aug 2024 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Nishka Sharma v. The Commissioner, Income Tax Department & Anr
Date of order
13 Aug 2024
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Nishka Sharma v. The Commissioner, Income Tax Department & Anr, the High Court (2024) dismissed the appeal. The decision went in favour of the Revenue.
Decision: 3.The writ petition fails and shall stand dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~34
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 9129/2023
NISHKA SHARMA
.....Petitioner
Through: Mr. Deepak Gupta & Mr. Rahul Dev & Ms. Saloni, Advs. versus
%
THE COMMISSIONER, INCOME TAX DEPARTMENT & ANR. .....Respondents
.....Respondents
Through: Mr. Vipul Agrawal, Sr.SC, Mr. Gibran Naushad & Ms. Sakshi, Advs. for R-1.
CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJAO R D E R
13.08.2024
1.This writ petition is thoroughly misconceived. As is evident from a reading of the order dated 12 July 2023, the principal grievance of the writ petitioner was that her husband had wrongfully claimed deductions under Section 80C of the Income Tax Act, 1961 [“Act”] in respect of the school tuition fees that she is asserted to have paid.
2.Bearing in mind the nature of the dispute which is sought to be canvassed and which would clearly not fall within the domain of the Income Tax authorities or constitute a subject matter which they could resolve, we find no ground to issue the prerogative writs as prayed for. 3.The writ petition fails and shall stand dismissed.
YASHWANT VARMA, J
AUGUST 13, 2024/sk
RAVINDER DUDEJA, J
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