$~2

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ LPA 652/2025, CM APPL. 66469/2025, CM APPL. 66470/2025 & CM APPL. 66471/2025

KOHINOOR EDUCATIONAL SERVICES PVT. LTD. .....Appellant

Through: Mr. Jojo Jose, Ms. Sunitha John, Mr. Nambi Ratan and Mr. Navaneeth, Advocates

versus

UNION OF INDIA & ORS. .....Respondents

Through: Ms. Ira Singh, SPC, Ms. Pinky Pawar, GP and Ms. Nandini Aggarwal, Advocate for R-1/UOI.

Mr. Ruchesh Sinha, Advocate for R-2 & 3.

Mr. Abhishek Maratha, Senior Standing Counsel and Mr. Apoorv Agarwal, Jr. SC with Ms. Nupur Sharma, Mr. Gaurav Singh and Ms. Muskaan Goel, Advocates for R-4 & 5.

% Date of Decision: 4th November, 2025

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

J U D G E M E N T

TUSHAR RAO GEDELA, J: (ORAL)

1. By way of the present Letters Patent Appeal the appellant challenges the order dated 28.11.2024 passed by the learned Single Judge in W.P.(C) 15188/2024 (hereinafter referred to as “impugned order”) dismissing the underlying writ petition on the ground that since the relevant records have been destroyed, and the statutory provisions of the Income Tax Act, 1961 (hereinafter refer