Delhi High Court - Orders
Shyam Spectra Private Limited vs Assistant Commissioner Of Income Tax, ... on 10 December, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~117 to 123
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 18700/2025 CM APPL. 77787/2025
+ W.P.(C) 18701/2025 CM APPL. 77789/2025
+ W.P.(C) 18702/2025 CM APPL. 77791/2025
+ W.P.(C) 18703/2025 CM APPL. 77793/2025
+ W.P.(C) 18704/2025 CM APPL. 77795/2025
+ W.P.(C) 18705/2025 CM APPL. 77797/2025
+ W.P.(C) 18706/2025 CM APPL. 77799/2025
SHYAM SPECTRA PRIVATE LIMITED .....Petitioner
Through: Mr. Sumit Lalchandani, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 22(2),
DELHI & ANR. .....Respondents
Through: Mr. Vipul Agrawal, SSC with Ms.
Sakshi Shairwal, Mr. Akshat Singh,
JSCs and Mr. Gaoraang Ranjan and
Ms Harshita Kotru, Advs. for
Revenue
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE SAURABH BANERJEE
ORDER
% 10.12.2025 CM APPL. 77788/2025 in W.P.(C) 18700/2025; CM APPL. 77790/2025 in W.P.(C) 18701/2025; CM APPL. 77792/2025 in W.P.(C) 18702/2025; CM APPL. 77794/2025 in W.P.(C) 18703/2025; CM APPL 77796/2025 in W.P.(C) 18704/2025; CM APPL. 77798/2025 in W.P.(C) 18705/2025 ; CM APPL. 77800/2025 W.P.(C) 18706/2025 (Exemption)
1. Exemption is allowed, subject to all just exceptions.
2. The applications are disposed of.
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 16/12/2025 at 20:37:07 W.P.(C) 18700/2025, W.P.(C) 18701/2025 W.P.(C) 18702/2025, W.P.(C) 18703/2025, W.P.(C) 18704/2025, W.P.(C) 18705/2025 & W.P.(C) 18706/2025
3. Issue notice. Mr. Vipul Agrawal, learned Senior Standing Counsel appearing for respondents accepts notice. Learned counsel for the petitioner has filed a chart showing the grounds on which he is challenging the initiation of proceedings by the respondents in this batch of writ petitions.
4. Counter affidavit be filed within six weeks from today. Rejoinder thereto be filed within two weeks thereafter.
5. Renotify on 12.05.2026.
CM APPL. 77787/2025, CM APPL. 77789/2025 ,CM APPL. 77791/2025, CM APPL. 77793/2025, CM APPL. 77795/2025, CM APPL. 77797/2025 & CM APPL. 77799/2025 (stay)
6. Suffice to state that the respondents shall be within their right to continue with the assessment proceedings and pass order. If any order adverse to the petitioner is passed, the same shall not be given effect to till the next date of hearing.
V. KAMESWAR RAO, J SAURABH BANERJEE, J DECEMBER 10, 2025 cd 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 16/12/2025 at 20:37:07