Why did the Delhi High Court reject Congress's plea against tax reassessment

1. Lack of urgency: The Delhi High Court found that the Congress's plea did not require urgent intervention, as the tax reassessment process was still at a preliminary stage. 2. Adequate legal remedy: The court observed that the Congress has the option to pursue legal remedies available under the Income Tax Act after the reassessment is completed. 3. Compliance with legal procedures: The court emphasized the need for the Congress to first engage in the reassessment process and exhaust all available legal remedies before seeking intervention from the court. 4. Upholding the rule of law: The decision reflects the court's stance on adherence to legal procedures and due process in matters related to tax reassessment. Overall, the rejection of the plea signifies the court's commitment to ensuring fair and transparent tax assessment procedures.