Devki Devi Foundation v. Assistant Director Of Income Tax

$~ *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 withMr. MayankNagi, Ms. Husnal Syali, Mr. TarunSingh and Mr. Anand Chaudhari, Advocates. versus ASSISTANT DIRECTOR OF INCOME TAX Respondent Through: Mr. Zoheb Hussain, Junior Standingcounsel for Mr. Dileep Shivpuri, Senior Standingcounsel. With 23 +W.P.(C) 1624/2013 DEVKI DEVI FOUNDATION PetitionerThrough: Mr. M.S. Syali, Senior Advocate withMr. MayankNagi, Ms. Flusnal Syali, Mi". TarunSingh and Mr. Anand Chaudhari, Advocates. versus ASSISTANT DIRECTOR OF INCOME TAX Respondent Through: Mr. Zoheb Hussain, Junior Standingcounsel for Mr. Dileep Shivpuri, Senior Standingcounsel. 24 And + W.P.(C) 1623/2013 DEVKI DEVI FOUNDATION PetitionerThrough: Mr. M.S. Syali, Senior Advocate withMr. Mayank Nagi, Ms. Husnal Syali, Mr. TarunSingh and Mr. Anand Chaudhari, Advocates. versus ASSISTANT DIRECTOR OF INCOME TAX RespondentThrough: Mr. Zoheb Flussain, Junior Standingcounsel for Mr. Dileep Shivpuri, Senior Standingcounsel. CORAM:JUSTICE S.MURALIDHARJUSTICE VIBHU BAKHRU ORDER%15.02.2016 1. These writ petitions have been filed by the Petitioner, Devki DeviFoundation, challenging the initiation of the re-assessment proceedingswhich were commenced pursuant to an order dated 28"^ December 2011passed by the Director of Income Tax (Exemption) ['DIT (E)'] underSection 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') whichwas dismissed by an order dated 3U' March 2015. 2. This Court has today by a separate order in ITA No. 484 of 2015 set asidethe said order of the ITAT and remanded the aforementioned appeal ITANo. 1027/Del/2012 to the ITAT for a fresh decision. 3. The outcome of the said appeal before the ITAT would obviouslydetermine the fate of the proceedings initiated against the Petitioner-Assessee under Section 147/148 of the Act. Instead of keeping the presentwrit petitions pending, the better course would be to direct that till such timethe ITAT does not dispose of the said appeal pending before it, which has tobe 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 thenotices issued to the Petitioner under Section 147/148 of the Act which havebeen challenged in the writ petitions. The ITAT will pass an appropriateorder, while disposing off the aforementioned appeal, in relation to thecontinuation of the proceedings against the Petitioner under Sections147/148 of the Act. 4. It will be open to the Petitioner to approach to this Court for relief as andwhen the occasion arises for revival of the notices issued to it under Section147/148 of the Act. 5. The writ petitions are disposed of in the above terms. S.MURALIDHAR, J FEBRUARY 15,2016Rk VIBHU BAKHRU, J