Veena Devi Karnani v. Income Tax Officer

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P(C) No. 7540/2018 & CM Appl. No. 7282/2019 (stay) VEENA DEVI KARNANI ..... Petitioner Through None.

versus INCOME TAX OFFICER ..... Respondent Through Mr. Zoheb Hossain, Sr. Standing counsel for Revenue.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE A.K.CHAWLA

O R D E R

% 27.05.2019 CM Appl. No. 7281/2019 (delay)

1. For the reasons stated in the application, the delay of 106 days in filing the review petition is condoned and the application is disposed of. Review Petition No. 63/2019

2. The review petition has been examined. The Court is not inclined to interfere with the order dated 14th September 2018 insofar as it directs quashing of the re-assessment notice as well as order under Sections 144/148 of the Act. However, the Court directs the deletion of the following sentences from the order dated 14th September, 2018: "The omissions of the AO deserves, therefore, to be not only

adversely noticed but appropriately reflected in his or her confidential reports and appropriate proceedings initiated by the Revenue authorities, which is so directed. The concerned Commissioner, Principal Commissioner or other superior authorities, as the case may be, are directed to file a report in this regard within eight weeks from today."

3. It is further clarified that the order dated 14th September, 2018 will not be treated as a precedent.

4. The review petition is disposed of.

W.P(C) No. 7540/2018 & CM Appl. No. 7282/2019 (stay)

5. The writ petition and application are disposed of in terms of the order dated 14th September 2018 as modified by this order. S. MURALIDHAR, J.

A.K. CHAWLA, J.

MAY 27, 2019 mw