$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010239842026 + W.P.(C) 7422/2026 SH ROUNAK AGGARWAL .....Petitioner Through: Ms. Ayushi Gupta, Advocate through VC. versus JURISDICTION ASSESSING OFFICER, NFAC, INCOME TAX DEPARTMENT, DELHI .....Respondent Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs and Mr. Udit Dad, Advocate for ITD. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 11.08.2026 1. The petitioner has challenged an order dated 01.08.2025 passed by the Commissioner of Income Tax (Appeals) directly before this Court, bypassing the remedy available before the Income Tax Appellate Tribunal. 2. Accordingly, while giving the petitioner, a liberty to file an appeal before the Tribunal under Section 253 of the Income Tax Act, 1961, the present writ petition is dismissed. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. AUGUST 11, 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 13/08/2026 at 11:31:40