2026 (9) TMI 1557

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....R GUPTA For the Petitioner Through: Mr. N.P. Sahni, Ms. Ragini Handa & Mr. Sameer Chopra, Advs. For the Respondent Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Mr. Pratyuksh Gupta, JSC. JUDGMENT PER DINESH MEHTA, J. (ORAL) 1. By way of the present writ petition, the petitioner has challenged the assessment order dated 28.12.2018 passed under Section 143(3) of the Incom....

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....-Income Tax Officer, Ward 21(1), Delhi does not have jurisdiction to assess the petitioner. 4. He invited Court's attention towards the judgment dated 08.05.2024 delivered in ITA 124/2020 and W.P.(C) 3777/2022 (Annexure P-9) for Assessment Year 2016-17 passed in petitioner's own case and argued that when there is a direct judgment of this Court in petitioner's own case, the statutory remedy of ....

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.... places a certified copy of the instant order before the Appellant Authority alongwith an early hearing application. 7. The petitioner shall be free to place a copy of the judgment dated 08.05.2024 passed by this Court before CIT(A) also, so that he can decide the appeal on the issue of jurisdiction as well as the other issues which the petitioner has canvassed before him. 8. With these obse....