Meena Chawla Vs ITO Ward 61 (1) Delhi & Ors. (Delhi High Court)
The Delhi High Court, in the case of Meena Chawla Vs ITO Ward 61 (1) Delhi & Ors., dismissed a writ petition challenging an income tax reassessment order, directing the petitioner to pursue the statutory alternative remedy of appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The petitioner challenged multiple orders and notices related to the reassessment for the Assessment Year (AY) 2016-17, including the final reassessment order dated May 29, 2023, and a subsequent order dated May 7, 2025, which was passed by the Assessing Officer (AO) following a specific remand order from the Delhi High Court.
Factual Background and Core Dispute
The petitioner’s case was part of a batch of writ petitions that were initially remanded back to the AO by the High Court’s lead judgment in Kanwaljeet Kaur v. Assistant Commissioner of Income Tax Circle (34) 1 Delhi & Ors. The High Court had limited the AO’s task to passing a reasoned order determining two specific, jurisdictional issues: first, the surviving period of limitation for the reassessment notices, guided by the Supreme Court’s ruling in Union of India v. Rajeev Bansal, and second, the validity of the jurisdictional AO’s authority.
