Vikramdhirani v. Director Of Income Tax Investigation (Ii) & Ors. Through

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9082/2017 VIKRAMDHIRANI ..... Petitioner Through: Mr.Ved Kumar Jain, Ms.Devina Sharma, Advocates versus DIRECTOR OF INCOME TAX INVESTIGATION (II) & ORS. Through: ..... Respondents Mr.Asheesh Jain, SSC for Revenue CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R05.03.2018 % Respondents have not filed counter affidavit. Counsel for the respondents seeks permission to place on record copy of letter dated 6[th] December, 2017 addressed by the Income Tax Officer (Judicial-II) enclosing therewith communication dated 16[th] November, 2017 written by Assistant Commissioner of Income Tax, Central Circle-07, New Delhi. As per the said communication, the respondent accepts that the issue raised and prayer made in the writ petition are covered by the decision of this High Court dated 22[nd] August, 2018 passed in W.P.(C) No.6491/2016 Latika Datt Abbot vs. Director of Income Tax, Investigation, Unit-II & Others. The period in question is prior to amendment of Section 132B of the Income Tax Act, 1961 with effect from 1[st] July, 2013. Accordingly, credit of the seized money for the AY 2012-13 would be given in terms of the decision in Latika Datt Abbot (supra). The respondents would, however, be entitled to recover the demand, if any, for the AY 2007-08 or for any other assessment year, even AY 2012-13 in accordance with law. Recording the aforesaid, the writ petition is disposed of without any order as to costs. SANJIV KHANNA, J MARCH 05, 2018 pk CHANDER SHEKHAR, J