Dismissal of Writ Petition Allows Appeal & Revision Process

The High Court of Delhi dismissed the writ petition as premature, instructing the Department to withhold recovery pending the appeal and revision by the Commissioner of Income-tax and the Commissioner of Income-tax (Appeals). Petitioners retain the right to file a revision petition under section 264 of the Income-tax Act against the contested order/intimation under section 143(1)(a) of the Act.

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The High Court of Delhi dismissed the writ petition as premature, directing the Department not to effect recovery until the appeal and revision by the Commissioner of Income-tax and the Commissioner of Income-tax (Appeals) are decided. The petitioners have the right to file a revision petition under section 264 of the Income-tax Act against the impugned order/intimation under section 143(1)(a) of the Act.

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