DELHI DEVELOPMENT AUTHORITY Vs. UOI

JUDGEMENT

(1.) Delhi Development Authority, a statutory body/authority was created by the Delhi Development Act, 1957, to promote and secure development of Delhi, has filed these writ petitions against the Income Tax Authorities namely Assessing Officer and the Director of Income Tax (Exemptions)/Commissioner of Income Tax (Exemptions) who have given directions or approval for initiation of special audit under Section 142(2A) of the Income Tax Act, 1961 (Act, for short).

(2.) These writ petitions relate to assessment years 2003-04 to 2009- 10, as in respect of each of these assessment years, direction for special audit has been issued. The grounds for initiation of special audit in most of the years are similar. It is also the contention of the petitioner assessee that the order of special audit in respect of 2003-04 forms the basis of the subsequent orders. We have heard and are disposing of the said writ petitions by this common judgment. For the sake of convenience, we have treated Writ Petition (Civil) No. 19746-47/2005, as the lead case as the said writ petition pertains to assessment year 2003-04 and is against the first order directing special audit. Wherever required, facts peculiar to each assessment year have been noticed and dealt with.

(3.) We may note that earlier Writ Petition (Civil) No. 19746-47/2005 was disposed of vide order dated 29 th November, 2006 on the ground that clearance/approval of Committee of Disputes had not been obtained, but on Appeal by Special Leave filed by the petitioner herein, the said order was set aside and the matter remanded for fresh decision on merits in view of the judgment of the Supreme Court in Rajesh Kumar and Ors. v. Deputy CIT and Ors., 2007 2 SCC 181.