SANGEET SETH vs CHIEF COMMISSIONER OF INCOME TAX AND ORS.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgement delivered on: 03.09.2025 + W.P.(C) 16569/2023 & CM APPL.66783/2023 SANGEET SETH ..... PETITIONER versus CHIEF COMMISSIONER OF INCOME TAX AND ORS. ..... RESPONDENTS Advocates who appeared in this case For the Petitioner : Mr. Imran Ali with Ms. Aanchal, Advocate. For the Respondent : Mr. Sanjay Kumar, Ms. Monica Benjamin, Ms. Easha Kadian, Advocates CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V KAMESWAR RAO, J. 1. This petition has been filed with the following prayers: “A) Issue a Writ of Mandamus and/or Certiorari and direct the Respondent No. 1 to pass Compounding Order under Section 279(2) of the Income Tax Act, 1961 in terms of the Letter of Acceptance dated 29.01.2018, and thereby compound the criminal proceedings in CC No. 537821 of 2016 titled as 'Income Tax Office Vs. M/s Velvet Apple Hotel Pvt. Ltd.' pending before the Ld. ACCM (Spl. Acts), Central District, Tis Hazari Courts, Delhi, AND/OR B) Issue a Writ of Mandamus and/or Certiorari and quash/ set aside the Letter dated 08.02.2019 issued by the office of the Respondent No. 1 since the same is illegal and arbitrary,..” Signature Not Verified Signed By:PRADEEP W.P.(C) 16569/2023 Page 1 of 8 SHARMA Signing Date:03.09.2025 18:58:48 2. In effect, the petitioner is seeking directions to the respondent not to pass a compounding order under Section 279(2) of the Income Tax Act, 1961 (the Act) in terms of the Letter of Acceptance dated 29.01.2018, and with a consequential prayer to compound the criminal proceedings in CC No. 537821 of 2016 titled as 'Income Tax Officer vs. M/s Velvet Apple Hotel Pvt. Ltd.' pending before the ACCM (Spl. Acts), Central District, Tis Hazari Courts, Delhi. 3. The facts as noted from the petition