DIRECT NEWS PRIVATE LIMITED V. NATIONAL FACELESS ASSESSMENT CENTRE & ORS.

W.P.(C)/18201/2025

AI Insights

The case involves DIRECT NEWS PRIVATE LIMITED, the petitioner, challenging an assessment order dated 20.03.2025 issued by the NATIONAL FACELESS ASSESSMENT CENTRE & ORS., the respondents. The primary legal contention raised by the respondents was that the writ petition should not be entertained under Articles 226 and 227 of the Constitution of India, given the existence of a sufficient appellate mechanism under the Income Tax Act, 1961. The court did not address the substantive issues of the writ petition but focused on procedural aspects, particularly the status of a rectification application previously filed by the petitioner, which was reportedly not available in the records of the respondents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830276 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 14-01-2026
• Assessment Year: misc
• Laws Referred To: Article 226, Article 227, Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: VIPUL AGRAWAL; SAKASHI SHAIRWAL
• Assessee Lawyers: PRADEEP RAWAT; LALIT PANT
• Keywords: Assessment Order; Income Tax Act; Rectification Application; Appellate mechanism

Judgement Text

"$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 19125/2025 CM APPL. 79563/2025 DIRECT NEWS PRIVATE LIMITED .....Petitioner Through: Mr. Pradeep Singh Rawat and Mr. Lalit Mohan Pant, Advocates. versus NATIONAL FACELESS ASSESSMENT CENTRE & ORS. .....Respondents Through: Mr. Vipul Agrawal, SSC with Ms. Sakashi Shairwal, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 14.01.2026 1. Mr. Vipul Agrawal, learned Senior Standing Counsel at the outset submitted that the present writ petition is against the assessment order dated 20.03.2025 and contended that this Court should not exercise its power under Article 226 and 227 of the Constitution of India, when against the order under challenge (an assessment order), sufficient appellate mechanism has been provided under the Income Tax Act, 1961. 2. Without prejudice to above, he submitted that on the previous date of hearing i.e. 17.12.2025, the learned co-ordinate Bench had directed him to inform the Court as to what had happened to the rectification application filed by the petitioner. 3. He submitted that the rectification application is not available on the record of the respondents, and that in case the petitioner files a fresh 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 16/01/2026 at 13:26:38 Printed from counselvise.com rectification application even now, the same shall be considered and decided within a period of four weeks from the date of filing. 4. In view of the submission made by Mr. Agrawal, without deciding the present writ petition, we deem it appropriate to direct the petitioner to file rectification application within a period of seven days from today. 5. In case the application is filed, the Assessing Officer shall decide the same within a period of four weeks of the same being filed. 6. We clarify that if petitioner’s rectification application does not bring favourable result to the petitioner, it shall be free to take appropriate remedies available in law. 7. The present petition, along with all pending application stands disposed of accordingly. DINESH MEHTA, J. VINOD KUMAR, J. JANUARY 14, 2026/MR 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 16/01/2026 at 13:26:38 Printed from counselvise.com "