KOHINOOR EDUCATIONAL SERVICES PVT. LTD. vs UNION OF INDIA & ORS.

Judgment text excerpt

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + LPA 652/2025, CM APPL. 66469/2025, CM APPL. 66470/2025 & CM APPL. 66471/2025 KOHINOOR EDUCATIONAL SERVICES PVT. LTD. .....Appellant Through: Mr. Jojo Jose, Ms. Sunitha John, Mr. Nambi Ratan and Mr. Navaneeth, Advocates versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Ira Singh, SPC, Ms. Pinky Pawar, GP and Ms. Nandini Aggarwal, Advocate for R-1/UOI. Mr. Ruchesh Sinha, Advocate for R-2 & 3. Mr. Abhishek Maratha, Senior Standing Counsel and Mr. Apoorv Agarwal, Jr. SC with Ms. Nupur Sharma, Mr. Gaurav Singh and Ms. Muskaan Goel, Advocates for R-4 & 5. % Date of Decision: 4th November, 2025 CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA JUDGEMENT TUSHAR RAO GEDELA, J: (ORAL) 1. By way of the present Letters Patent Appeal the appellant challenges the order dated 28.11.2024 passed by the learned Single Judge in W.P.(C) 15188/2024 (hereinafter referred to as “impugned order”) dismissing the underlying writ petition on the ground that since the relevant records have been destroyed, and the statutory provisions of the Income Tax Act, 1961 Signature Not Verified Digitally Signed LPA 652/2025 Page 1 of 7 By:YASHRAJ Signing Date:07.11.2025 15:15:46 (hereinafter referred to as “the Act”) relied upon by the petitioner, being inapplicable for a significant portion of the claim, any direction to issue the accountant certificate in Form 26A under the Act would be practically unenforceable. The underlying writ petition was also dismissed on the ground that the reliefs sought are barred by delay and laches. 2. Although the appeal itself appears to have been filed within time, the appellant has filed an application bearing CM APPL. No.66471/2025 seeking condonation of 265 days' delay in re-filling the said ap