$~133 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010359012026 + W.P.(C) 11150/2026 & CM APPL. 51654/2026 SIEGWERK INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Manuj Sabharwal, Mr. Drona Negi and Mr. Manish Kumar, Advocates. versus DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 22(2), & ORS. .....Respondents Through: Mr. Sunil Agarwal, SSC with Ms. Monica Benjamin, Mr. Gibran Naushad, JSCs, Ms. Harshita Sharma, Mr. Adeeb Ahmad and Ms. Laiba Arif, Advocates. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 06.08.2026 1. By way of the present writ petition, the petitioner has raised the grievance that the petitioner’s rectification application is pending since 31.10.2025. 2. Mr. Manuj Sabharwal, learned Counsel for the petitioner argued that a circular has been issued by the Central Board of Direct Taxes (hereinafter referred to as ‘CBDT’), directing the Assessing Officers (hereinafter referred to as ‘AO’) to decide rectification application within a period of six months. 3. Having heard learned Counsel for the petitioner, we are of the view that unless the quantifiable data about the pendency of the assessment and other 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 10/08/2026 at 12:03:53 work of an authority is before us, we cannot issue any sweeping direction to any authority to decide an application or matter in a time bound manner. 4. We, therefore, refuse to issue any such directions to the AO. The petitioner may, however, file an application/representation for early disposal. In case, any such application is filed, the same shall be considered by the AO, in accordance with law. 5. The present writ petition stands dismissed. Pending application also stand disposed of, accordingly. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. AUGUST 6, 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 10/08/2026 at 12:03:53