SANTOSH KUMAR SURI vs DEPUTY COMMISSIONER OF INCOME TAX

Judgment text excerpt

$~59 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th October, 2025 + W.P.(C) 15373/2025 SANTOSH KUMAR SURI .....Petitioner Through: Mr. Nagesh Kumar Behl, Adv versus DEPUTY COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Sidharth Sinha, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 63023/2025 (Exemption) 2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 15373/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, seeking issuance of directions to the Income Tax Department for giving effect to the order dated 20th January, 2023, passed by the Income Tax Appellate Tribunal (hereinafter as ‘ITAT’) (hereinafter, ‘ITAT order’). 4. A brief background of the present petition is that, the Petitioner had filed his income tax returns for the Assessment Year 2016-2017, declaring total income as Rs 33,64,160/-. The same was scrutinized under Section 143(3) of the Income Tax Act, 1961 and thereafter, an Assessment order was passed by the Income Tax Department on 25th December, 2025 (hereinafter, Signature Not Verified Digitally Signed W.P.(C) 15373/2025 Page 1 of 6 By:DHIRENDER KUMAR Signing Date:03.11.2025 17:42:49 ‘Assessment order’). Thereafter, the tax of Rs. 36,85,243/- was also deposited, against the demand which was raised against the Petitioner. 5. The Petitioner had preferred an appeal against the Assessment order and vide order dated 5th December, 2019, Commissioner of Income Tax (Appeals) (hereinafter, ‘CIT Appeal order’) had considered the appeal of the Petitioner and passed an order wherein the appeal was partially allowed. The operative p