$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010125192026 + W.P.(C) 4098/2026 & CM APPLs. 20075/2026, 57451/2026 AVDHESH MITTAL .....Petitioner Through: Ms. Kirti Mewar and Ms. Mana Singh, Advocates versus DEPARTMENT OF INCOME TAX .....Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, JSCs. with Mr. Nancy Jain, Advocate CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE DR. JUSTICE ADITI CHOUDHARY % 28.09.2026 O R D E R 1. Having heard learned counsel for the parties, we are of the view that maybe the petitioner’s grievance is correct, but this is not a forum where the petitioner’s grievance can be redressed, as a host of disputed questions of fact are involved, which can be adjudicated only by the appellate authority after verification of the record. 2. We, therefore, refuse to exercise our extraordinary jurisdiction under Article 226/227 of the Constitution of India. 3. The petition is, therefore, disposed of while granting the petitioner a liberty to prefer an appeal against the impugned order(s) before the appellate authority. 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 30/09/2026 at 12:56:44 4. In case, the appeal alongwith the stay application is preferred within a period of two months from today, before the competent authority, the same shall be considered, in accordance with law, without raising any objection about delay. The appellate authority shall take into account all the relevant facts, including the fact that the Assessing Officer had earlier refunded an amount of Rs.9,98,540/- to the petitioner and a refund of Rs.19,20,605/- is still due with the respondent as per form 26AS (as claimed by the petitioner). 5. With these observations, the petition alongwith pending application(s) is disposed of. DINESH MEHTA, J. ADITI CHOUDHARY, J. SEPTEMBER 28, 2026 p’ma 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 30/09/2026 at 12:56:44