$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010462382026 + W.P.(C) 14230/2026, CM APPLs. 66584/2026, 66585/2026 & 66586/2026 PATNA HIGHWAY PROJECTS LIMITED .....Petitioner Through: Mr. Rahul Narayan, Mr. Ashwani Malhotra, Ms. Harshita Malik, Mr. Gyanendra Singh, Advs. versus INCOME TAX DEPARTMENT THROUGH THE ASSISTANT COMMISSIONER CIRCLE 19 .....Respondent Through: Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC and Mr. Pratyaksh Gupta, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE DR. JUSTICE ADITI CHOUDHARY O R D E R % 25.09.2026 1. Learned counsel for the respondent raises a preliminary objection that the petitioner has approached this Court against an order dated 27.05.2026 passed by the Assessing Officer under Section 154 of the Income Tax Act, 1961, against which an appeal lies before the Commissioner of Income Tax (Appeals). He submitted that when a statutory remedy of appeal is available to the petitioner, there is no special circumstance for which the petitioner should invoke writ jurisdiction of this Court. 2. Preliminary objection raised by the respondent is sustained; we refuse to entertain the petition. 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 28/09/2026 at 12:04:57 3. The petitioner is, however, given a liberty to prefer a statutory appeal. In case, the appeal is preferred within a period of one month from today, the same shall be entertained and considered on merit, without raising any objection on limitation, as the petitioner was bona-fidely pursuing its remedy by way of the present writ petition. 4. With aforesaid liberty, writ petition stands disposed of alongwith all pending applications. DINESH MEHTA, J ADITI CHOUDHARY, J SEPTEMBER 25, 2026/ck 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 28/09/2026 at 12:04:57