Nord Anglia Education Limited V. Deputy Commissioner of Income Tax Circle Int. Tax 2(2) (2), New Delhi

W.P.(C)/2686/2026

AI Insights

The case involves Nord Anglia Education Limited, the petitioner, challenging an order passed by the Deputy Commissioner of Income Tax, New Delhi, under Section 197 of the Income Tax Act, 1961. The petitioner argued that the order was illegal and arbitrary, violating binding directions from a previous court ruling. The court, upon reviewing the case and the impugned order, found that the Assessing Officer had indeed erred and accepted the mistake, agreeing to issue a new order compliant with legal standards and previous judicial directions.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842439 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 26-02-2026
• Assessment Year: misc
• Other Referred Cases: Nord Anglia Education Limited v. Deputy Commissioner of Income Tax Circle Int. Tax 2(2) (2), New Delhi
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SHLOK CHANDRA; NAINCY JAIN; MADHAVI SHUKLA; UDIT DAD
• Assessee Lawyers: SHASHWAT BAJPAI; MAYANK CHATURVEDI
• Keywords: Arbitrariness; Assessment Order; Income Tax; Quashed; Tax Withholding Certificate
• Section: 197

Judgement Text

"$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2686/2026, CM APPL. 13042/2026 & CM APPL. 13043/2026 NORD ANGLIA EDUCATION LIMITED .....Petitioner Through: Dr. Shashwat Bajpai & Mr. Mayank Chaturvedi, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT. TAX 2(2) (2), NEW DELHI .....Respondent Through: Mr. Shlok Chandra, SSC with Ms.Naincy Jain, JSC, Ms. Madhavi Shukla, JSC and Mr Udit Dad, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 26.02.2026 1. Dr. Bajpai, learned counsel for the petitioner argued that the impugned order dated 14.02.2026 (mentioned as 23.12.2025), passed by the respondent-Assessing Officer under Section 197 of the Income Tax Act, 1961, is in the teeth of the binding directions issued by this Court on 14.01.2026 in petitioner’s earlier writ petition being W.P.(C) 13473/2025 titled Nord Anglia Education Limited v. Deputy Commissioner of Income Tax Circle Int. Tax 2(2) (2), New Delhi. He argued that the order dated 23.12.2025 being demonstrably illegal, falls within the ambit of arbitrariness and, therefore, deserves to be quashed. 2. On a perusal of the order, we have called for the author of the 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 28/02/2026 at 12:47:09 Printed from counselvise.com impugned order, who is present in the Court 3. The Officer, having realized his mistake, undertakes to pass a fresh order within a period of 7 days from today, in accordance with law, more particularly, keeping in mind the directions issued by this Court vide order dated 14.01.2026 and the fact that the assessment orders passed by the Assessing Officer stood set aside by the Income Tax Appellate Tribunal. 4. The impugned order dated 14.02.2026 so also the Tax Withholding Certificate dated 14.02.2026 issued under Section 197 of the Income Tax Act, 1961 are hereby quashed at the assurance so given by the Assessing Officer and in light of what we have observed in paragraph no.3 above. 5. The Assessing Officer is directed to pass a fresh order in accordance with law on or before 05.03.2026. 6. The writ petition along with pending application stands disposed of, accordingly. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 26, 2026 kk 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 28/02/2026 at 12:47:09 Printed from counselvise.com "