> v. Assistant Commissioner Of Income

$~94 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 3797/2025AMBIANCE DEVELOPERS AND INFRASTRUCTURE PRIVATELIMITED.....Petitioner Through:Mr. Kumail Abbas, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR......RespondentThrough:Mr Indruj Singh Rai, SSC. CORAM:HON'BLE MR. JUSTICE VIBHU BAKHRUHON'BLE MR. JUSTICE TEJAS KARIAO R D E R26.03.2025 % CM APPL. 17702/2025 1.Exemption is allowed, subject to all just exceptions. 2.The application stands disposed of. W.P.(C) 3797/2025, CM APPL. 17701/2025 & CM APPL. 17703/2025 3.The petitioner has filed the present petition, inter alia, impugning anorder dated 29.02.2024 passed by the learned Principal Commissioner ofIncome Tax under Section 263 of the Income Tax Act, 1961 [the Act]. 4.Concededly, the petitioner has a statutory remedy of an appeal beforethe Income Tax Appellate Tribunal against the said decision, and therefore,this court does not consider it apposite to entertain the present petition. Thesame is accordingly, dismissed. 5.Needless to state that if the petitioner files an appeal before theIncomeTax AppellateTribunalalong withanapplicationseeking condonation of delay in filing the appeal, the same would be considered inaccordance with law. 6.Pending applications shall also stand disposed of. VIBHU BAKHRU, J MARCH 26, 2025K TEJAS KARIA, J Click here to check corrigendum, if any