Full Text
W.P.(C)1619/2013
DEVKIDEVIFOUNDATION Petitioner
Through:Mr.M.S.Syali,Senior Advocate with Mr.MayankNagi,Ms.Husnal Syali,Mr.Tarun
Singh and Mr.Anand Chaudhari,Advocates.
Through:Mr.Zoheb Hussain,Junior Standing counsel for Mr.Dileep Shivpuri,Senior Standing counsel.
DEVKI DEVIFOUNDATION Petitioner Mr.MayankNagi,Ms.Flusnal Syali, Mi".Tarun
And W.P.(C)1619,1624,1623/2013 Page 1 of4 2016:DHC:9249-DB
DEVKIDEVIFOUNDATION Petitioner Mr.Mayank Nagi,Ms.Husnal Syali,Mr.Tarun
15.02.2016
ORDER
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 ofthe Income Act 1961 ('Act'). That order ofthe 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 Page2of[4]
2. This Court has today by a separate order in ITA No.484 of2015 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 ofthe 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 ofthe said appeal pending before it, which has to be re-heard and decided afresh pursuantto ah order passed today in ITA NO. 484 of2015,the Respondent will not take any further step pursuant to the notices issued to the Petitioner under Section 147/148 ofthe 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 ofthe Act.
4. It will be open to the Petitioner to approach to this Court for reliefas and when the occasion arises for revival ofthe notices issued to it under Section 147/148 ofthe Act. W.P.(C)1619,1624,1623/2013 Page3of[4]
5. The writ petitions are disposed ofin the aboveterms.
FEBRUARY 15,2016 Rk S.MURALIDHAR,J VIBHU BAKHRU,J