India Trade Promotion Organisation v. Director Of Income-tax

India Trade Promotion Organisation v. Director Of Income-tax

(High Court Of Delhi)

WRIT PETITION (CIVIL) NO. 3486 OF 2008 | 06-05-2008

1. Out attention has been drawn to a letter dated 21-4-2008, sent by the Office of the Deputy of Income-tax (Exemptions) informing the assessee that in case the payment of the special audit fee of Rs. 37,10,408 (including service tax) is not made, the assessee is liable to be treated as an assessee in default and the amount recovered as per law.

2. The assessee was also asked to furnish a reply and to explain why it should not be treated as an assessee in default and a reply should be given by the assessee by 28-4-2008.

3. Learned counsel for the assessee submits that a reply was sent to this letter but that has not been placed on record because the writ petition was filed on 25-4-2008. Learned counsel for the assessee should place the reply on record.

4. Since the matter is, in a sense pending before the Deputy Director of Income-tax (Exemptions), it is directed that the petitioner should appear before the said Deputy Director on 8-5-2008 at 11.00 a.m.

5. Learned counsel for the assessee says that at best, Respondent No. 3 would be entitled to an amount of Rs. 7-8 lakhs as its fees. This is without prejudice to the contention of learned counsel that the appointment of the special auditor was a nullity.

6. By way of an interim order, we direct the assessee to deposit in the Registry of this Court an amount of Rs. 7 lakhs by way of a cheque drawn in favour of the Registrar General of this Court within three days from today.

7. List of 15-5-2008.

8. Dasti.

Advocate List
Bench
  • HON'BLE JUSTICE MANMOHAN SINGH
  • HON'BLE JUSTICE MADAN B. LOKUR
Eq Citations
  • LQ
  • LQ/DelHC/2008/3115
Head Note

Income Tax — Special Audit — Special audit fee — Payment of — Petitioner assessee seeking to deposit Rs 7 lakhs with Supreme Court Registry as interim measure — Income Tax Act, 1961 — S. 44AB — Constitution of India, Art. 32