NIIT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) ALL these writ petitions are preferred by the same petitioner, namely, NIIT Ltd. In WP (C) No. 4722/2008, challenge is laid to the order dated 19.6.2008 passed by the Commissioner of Income Tax (Central- II) (hereinafter referred to as the Commissioner), who is the respondent No.4 herein, under Section 263 of the Income Tax Act, 1961 (for short, the "Act"). Vide this order, he has formed the opinion that the assessment order dated 1.6.2006 passed by the Assessing Officer (AO) under Section 143(3)/153A of the Act in respect of assessment year 1999-2000 is erroneous and prejudicial to the interest of the Revenue because of the reason that certain issues, highlighted in the said order, were not considered at the time of framing of the issues. Consequently, the assessment order has been set aside with direction to the AO to frame the assessment afresh after affording the assessee an opportunity of being heard and after making proper enquiries and verifications. According to the petitioner, this order is illegal and mala fide.

(2.) AS far as the other writ petitions are concerned, only show-cause notice under Section 263 of the Act in respect of different assessment years, i.e. from assessment years 2000-01 to 2005-06 have been issued, which are challenged, but admittedly no orders under Section 263 of the Act have been passed so far. In these circumstances, it is but proper to first deal with WP (C) No. 4722/2008 on merits as the consequences from the outcome of this writ petition will determine the fate of other writ petitions as well.

(3.) THE petitioner is a company incorporated under the Indian Companies Act, 1956 and claims to be a global training corporation providing learning and knowledge solutions and imparting computer education and training to clients in over 30 countries. As per the averments made in the petition, it is a leading service provider in Information Technology training in India and the only Indian Information Technology Training Services Company outside Europe and India in the 20 global IT training institutes. It offers complete range of learning solutions, including learning strategy formulation, custom content development, technology and outsourced services amongst the top 10 Fortune 500 companies. The petitioner company is ranked No. 16 among Global IT Training Companies and amongst such companies outside UK and US.