VRG ELECTRONICS PVT LTD vs PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 7

Judgment text excerpt

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.09.2025 + W.P.(C) 753/2025 & CM APPL. 3758/2025 VRG ELECTRONICS PVT LTD ..... PETITIONER Through: Mr. Asheesh Jain, Sr. Adv., Mr. Shahrukh Ejaz and Mr. Danish Khan, Advocates. versus PRINCIPAL COMMISSIONER OF INCOME TAX DELHI 7 ..... RESPONDENT Through: Mr. Puneet Rai, Sr. SC with Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSCs and Mr. Nikhil Jain, Ms. Srishti Sharma and Mr. Pratham Aggarwal, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) 1. This petition has been filed with the following prayers: “a) Issue Writ of Certiorari quashing the impugned Order dated 21.06.2024 passed by the Commissioner of Income Tax under Section 119(2)(b) of the Income Tax Act, 1961 while condoning the delay of 60 days in filing Income-tax Return; b) Issue Writ of Mandamus directing the Respondent to accept the Petitioner’s Income Tax Return and Form 10-IC filed for Assessment Year 2023-24 and process the refund claim of ₹4,190/-(Rupees Four Thousand One Hundred Ninety Only); Signature Not Verified Signed By:PRADEEP W.P.(C) 753/2025 Page 1 of 18 SHARMA Signing Date:16.09.2025 11:42:21 c) Issue appropriate directions while quashing the Demand Notice issued by the Revenue under Section 143(1) of the Income-tax Act,1961 and stay other consequential actions that may arise out of the Impugned Order; and…” 2. In effect, the petitioner is challenging the order dated 21.06.2024 passed by the respondent, on an application under Section 119(2)(b) of the Income Tax Act, 1961 (‘the Act’) seeking condonation of delay in filing the Income Tax Return (‘ITR’) and Form 10- IC for the Assessment Year (‘AY’) 2023-24. The impugned order reads as under: “Application dated