Chanda Marwah V. Income Tax Officer TDS Ward 77(3), New Delhi & Ors.

W.P.(C)/17345/2025

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The case involves Chanda Marwah, the petitioner, who filed a writ petition against the Income Tax Officer TDS Ward 77(3), New Delhi, and others, seeking the court's intervention to direct the respondents to consider and dispose of her rectification application for the Assessment Year 2018-19. Additionally, the petitioner sought to challenge an illegal demand of Rs.7,29,580/- raised through an intimation dated 26.06.2025 under Section 143(1) of the Income Tax Act. The respondents, represented by Mr. Vipul Agrawal, Senior Standing Counsel, submitted that the demand would not be enforced, referencing a decision made by the Assessing Officer and instructions from the CBDT.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822216 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 11-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIPUL AGRAWAL; SAKSHI SHAIRWAL; AKSHAT SINGH; GAORAANG RANJAN; HARSHITA KOTRU
• Assessee Lawyers: SUMIT LALCHANDANI; ANANYA KAPOOR; UTKARSH GUPTA; SEJAL ARORA
• Keywords: Assessment Year; Illegal demand; Mandamus; Rectification Application
• Section: 154; 143(1); 205

Judgement Text

"$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17345/2025 CM APPL. 71387/2025 CHANDA MARWAH .....Petitioner Through: Mr. Sumit Lalchandani, Ms Ananya Kapoor, Mr. Utkarsh Gupta and Ms Sejal Arora, Advs. versus INCOME TAX OFFICER TDS WARD 77(3), NEW DELHI & ORS. .....Respondent Through: Mr. Vipul Agrawal (Sr. SC) with Ms. Sakshi Shairwal, Mr. Akshat Singh (Jr. SCs), Mr. Gaoraang Ranjan and Ms. Harshita Kotru (Advs.). CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 11.12.2025 1. This petition has been filed with the following prayers: “A. Issue a writ of mandamus or any other appropriate writ, order or direction directing the Respondents to forthwith consider and dispose of the rectification application dated 11.10.2022 filed by the Petitioner under Section 154 of the Act for Assessment Year 2018- 19 in accordance with law; B. Issue a writ of mandamus or any other appropriate writ, order or direction directing the Respondents to delete the illegal and unsustainable demand of Rs.7,29,580/- raised vide intimation dated 26.06.2025 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/12/2025 at 13:13:01 Printed from counselvise.com issued under Section 143(1) of the Act for Assessment Year 2018-19in view of section 205 of the Act; C. Pass any further order or direction as this Hon’ble Court may deem fit, just and proper in the facts and circumstances of the present case, in the interest of justice.” 2. Mr. Vipul Agrawal, SSC draws our attention to an order dated 09.12.2025 passed by the respondents under Section 154 of the Income Tax Act, 1961 (the Act) to contend that it has been decided by the Assessing Officer, while considering an application filed under Section 154 of the Act and keeping in view the instructions issued by the CBDT that the impugned demand of Rs.7,29,580/- shall not be enforced against the petitioner herein. 3. Taking the Office Order dated 09.12.2025 filed by Mr. Agrawal on record, we dispose of the writ petition. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 11, 2025 dd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/12/2025 at 13:13:01 Printed from counselvise.com "