M/S REAL TIME DATA SERVICES PRIVATE LIMITED vs PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-7 & ANR.

$~4 to 6 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 13thFebruary, 2026. W.P.(C) 959/2024 & CM APPL. 3939/2024 W.P.(C) 960/2024 & CM APPL. 3941/2024 W.P.(C) 961/2024 & CM APPL. 3943/2024 M/S REAL TIME DATA SERVICES PRIVATE LIMITED .....Petitioner Through: Mr. Satyalipsu Ray and Mr. Prasana Kumar Dash, Advs. versus PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-7 & ANR. .....Respondents Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kr & Mr. Rishab Nagia, JSC CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (ORAL) 1. All the writ petitions involve a common question of law, however with some difference in facts and therefore, they are being decided conjointly. The facts of W.P.(C) 959/2024 pertaining to assessment year 2020-21 are however, taken for consideration. 2. The petitioner failed to file Form No. 67 as required under Rule 128 of 3. In the meantime, the petitioner moved an application for revision under Section 264 of the Act of 1961 before the Principal Commissioner of Income Tax (PCIT), Delhi – 7 (hereinafter referred to as ‘Commissioner’). The Commissioner vide his order dated 13.12.2023, dismissed the same by ob