Devki Devi Foundation V. Assistant Director of Income Tax

W.P.(C)/1623/2013

AI Insights

The Devki Devi Foundation filed writ petitions challenging the initiation of re-assessment proceedings by the Assistant Director of Income Tax, which were based on an earlier order by the Director of Income Tax (Exemption). The foundation had previously contested this order at the ITAT, which dismissed their appeal. However, the High Court set aside the ITAT's decision and remanded the case back to the ITAT for a fresh decision. The High Court decided to hold the writ petitions in abeyance until the ITAT resolves the remanded appeal, directing that no further action be taken on the notices issued under Sections 147/148 of the Income Tax Act until then.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 798496 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 15-02-2016
• Assessment Year: misc
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: ZOHEB HUSSAIN; DILEEP SHIVPURI
• Assessee Lawyers: M S SYALI; MAYANK NAGI; HUSNAL SYALI; TARUN SINGH; ANAND CHAUDHARI
• Keywords: DIT (E); Income Tax; ITAT; Re-assessment proceedings; Writ petitions
• Section: 147; 148; 12A; 12AA(3)

Judgement Text

"$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 22 + W.P.(C) 1619/2013 DEVKI DEVI FOUNDATION Petitioner Through: Mr. M.S. Syali, Senior Advocate with Mr. MayankNagi, Ms. Husnal Syali, Mr. Tarun Singh and Mr. Anand Chaudhari, Advocates. versus ASSISTANT DIRECTOR OF INCOME TAX Respondent Through: Mr. Zoheb Hussain, Junior Standing counsel for Mr. Dileep Shivpuri, Senior Standing counsel. With 23 + W.P.(C) 1624/2013 DEVKI DEVI FOUNDATION Petitioner Through: Mr. M.S. Syali, Senior Advocate with Mr. MayankNagi, Ms. Flusnal Syali, Mi\". Tarun Singh and Mr. Anand Chaudhari, Advocates. versus ASSISTANT DIRECTOR OF INCOME TAX Respondent Through: Mr. Zoheb Hussain, Junior Standing counsel for Mr. Dileep Shivpuri, Senior Standing counsel. And 24 W.P. (C) 1619,1624, 1623/2013 Page 1 of 4 Signed By:RAM DATT Signing Date:16.10.2024 15:47 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified + W.P.(C) 1623/2013 DEVKI DEVI FOUNDATION Petitioner Through: Mr. M.S. Syali, Senior Advocate with Mr. Mayank Nagi, Ms. Husnal Syali, Mr. Tarun Singh and Mr. Anand Chaudhari, Advocates. versus ASSISTANT DIRECTOR OF INCOME TAX Respondent Through: Mr. Zoheb Flussain, Junior Standing counsel for Mr. Dileep Shivpuri, Senior Standing counsel. CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 15.02.2016 1. These writ petitions have been filed by the Petitioner, Devki Devi Foundation, challenging the initiation of the re-assessment proceedings which were commenced pursuant to an order dated 28\"^ December 2011 passed by the Director of Income Tax (Exemption) ['DIT (E)'] under Section 12 AA (3) read with Section 12A of the Income Act 1961 ('Act'). That order of the DIT (E) was challenged by the Petitioner by filing ITA No. 1027/Del/2012 before the Income Tax Appellate Tribunal ('ITAT') which was dismissed by an order dated 3U' March 2015. W.P. (C) 1619,1624,1623/2013 Page 2 of 4 2. This Court has today by a separate order in ITA No. 484 of 2015 set aside the said order of the ITAT and remanded the aforementioned appeal ITA No. 1027/Del/2012 to the ITAT for a fresh decision. 3. The outcome of the said appeal before the ITAT would obviously determine the fate of the proceedings initiated against the Petitioner- Assessee under Section 147/148 of the Act. Instead of keeping the present writ petitions pending, the better course would be to direct that till such time the ITAT does not dispose of the said appeal pending before it, which has to be re-heard and decided afresh pursuant to ah order passed today in ITA No. 484 of 2015, the Respondent will not take any further step pursuant to the notices issued to the Petitioner under Section 147/148 of the Act which have been challenged in the writ petitions. The ITAT will pass an appropriate order, while disposing off the aforementioned appeal, in relation to the continuation of the proceedings against the Petitioner under Sections 147/148 of the Act. 4. It will be open to the Petitioner to approach to this Court for relief as and when the occasion arises for revival of the notices issued to it under Section 147/148 of the Act. W.P. (C) 1619,1624, 1623/2013 Page 3 of 4 5. The writ petitions are disposed of in the above terms. FEBRUARY 15,2016 Rk S.MURALIDHAR, J VIBHU BAKHRU, J W.P. (C) 1619,1624,1623/2013 Page 4 of 4 "