DELHI DEVELOPMENT AUTHORITY Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition by the Delhi Development Authority ('DDA') against the Union of India seeks to challenge an order dated 9.9.2005 issued by the Additional Commissioner of Income Tax, Range 32, New Delhi requiring the petitioner to get the accounts of the DDA audited as per the provisions of Section 142 (2A) of the Income Tax Act, 1961 ('Act').

(2.) On 5.10.2005, this Court directed notice to issue in this writ petition and stayed further proceedings in the meanwhile. On 25.7.2006, this Court directed the learned counsel for the parties to find out whether the dispute raised in the case is referable to the Committee on Disputes (COD). In the meanwhile, the respondents filed an application being CM 9291 of 2006 on 27.7.2006 seeking extension of time for completion of assessment since the limitation would be expiring by 28.7.2006. On 31.7.2006 this Court directed notice to issue in the said application.

(3.) On 13.9.2006 the learned counsel for the DDA-petitioner sought further time to find out whether the COD clearance was required in the present case. This Court clarified that "time spent in this litigation will not be counted towards the period of completion of assessment."