Delhi High Court - Orders
Bro Mobile Trading India Pvt Ltd vs Assistant Commissioner Of Income Tax ... on 10 March, 2026
$~91
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3001/2026 & CM APPL. 14496/2026
BRO MOBILE TRADING INDIA PVT LTD .....Petitioner
Through: Mr. Prashant Meharchandani and Mr.
Jainender Singh Kataria, Advs.
versus
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL
CIRCLE 30 DELHI & ORS. .....Respondents
Through: Mr. Abhishek Maratha, SSC and Mr.
Apoorv Agarwal, JSC
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 10.03.2026 CM APPL. 14497/2026 (Exemption)
1. Learned counsel for the petitioner submitted that an identical bunch of matters is already pending and that the annexures qua which the office has pointed out an objection about them being illegible, will not be required. He thus prayed that the objections be overruled.
2. In view of the submissions, the office objection is overruled. W.P.(C) 3001/2026 & CM APPL. 14496/2026 (Stay)
3. Mr. Prashant Meharchandani, learned counsel for the petitioner asserts that the identical writ petition being W.P.(C) 224/2026 [Kirin Technology Pvt. Ltd. v. Assistant Commissioner of Income Tax Central Circle 30 Delhi & Ors.], this Court has passed the following order :
"3. By way of the present Writ Petition, the petitioner has challenged 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 12/03/2026 at 20:50:30 the final assessment order dated 18.12.2025, passed pursuant to the Dispute Resolution Panel (DRP) proceedings. The essence of the argument is that the assessment proceedings were completed after the expiry of limitation.
4. In normal circumstances, since an assessment order has been challenged, this Court would have relegated the petitioner to avail statutory remedies available under the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961'); however, considering that identical writ petitions of the same assessee are pending in which the issue of limitation about the completion of the final assessment proceedings is pending (as stated by Mr. Meharchandani), we are persuaded to entertain the present writ petition, subject to just objections to be raised by the respondents.
5. Issue notice; issue notice of stay application. Mr. Apoorv Agarwal, learned counsel for respondents accepts notice and is granted six weeks' time to file reply.
6. Meanwhile, effect in operation of the final assessment order dated 18.12.2025 shall remain stayed.
7. Needless to observe that it shall be open for the petitioner to make submissions in relation to other issues, which have been raised in the present writ petition, when the matter is finally heard.
8. List this case on 26.02.2026."
4. Hence, issue notice of stay application.
5. Mr. Abhishek Maratha, learned Senior Standing Counsel for the respondents accepts notice.
6. List this case on 28.04.2026.
7. Meanwhile effect and operation of the Assessment Order dated 28.01.2024 in W.P.(C) 3001/2026 for Assessment Year 2022-23 shall remain stayed.
8. Connect with writ petition being W.P.(C) 224/2026.
DINESH MEHTA, J VINOD KUMAR, J MARCH 10, 2026/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 12/03/2026 at 20:50:30