Delhi HC rejected the Congress plea against the ITAT order- PDF of Judgment
Summary of Delhi HC judgment over Congress party plea-
The Delhi High Court recently made a decision to dismiss pleas filed by the Indian National Congress regarding the initiation of income tax re-assessment proceedings against it for the years 2014-15, 2015-16, and 2016-17. The division bench, consisting of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav, stated that the Congress party had opted to approach the court only shortly before the deadline for assessment completion was due to expire.
The court noted that this action occurred at the “proverbial fag end of the proceedings,” indicating that the timing of the Congress party’s move was late in the process.
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The court continued by stating, “We consequently find no justification to interdict the assessment proceedings at this belated stage by invoking our jurisdiction under Article 226 of the Constitution. However, whether the asserted delay in commencement of proceedings would be fatal to the assessment itself is a question that we leave open to be urged at an appropriate juncture.”
This indicates that while the court declined to intervene in the assessment proceedings due to the timing of the Congress party’s approach, it did not rule out the possibility of revisiting the issue of the delay’s impact on the assessment in the future.
Additionally, the court noted that the income tax authorities seemed to have compiled substantial and concrete evidence warranting further scrutiny. This suggests that the authorities have gathered enough evidence to justify continuing with the assessment proceedings.
The bench highlighted that the material considered in the Satisfaction Note, as drafted by the assessing officer, contains detailed references to unaccounted transactions related to the Lok Sabha Elections of 2019 and the MP Assembly Elections of 2018 and 2013.
Furthermore, the material includes information about disbursements made to candidates participating in upcoming elections, along with signed receipts. The court noted that there is also a detailed reference to payments allegedly made to Members of Parliament (MPs) and Members of Legislative Assembly (MLAs).
This indicates that the assessing officer’s documentation includes specific instances of financial transactions related to electoral activities, which are being scrutinized as part of the assessment proceedings.
Read the judgment here-
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