Case name-Title: INDIAN NATIONAL CONGRESS v. DEPUTY COMMISSIONER OF INCOME TAX and other connected matters
On Thursday, the Delhi High Court dismissed pleas submitted by the Indian National Congress regarding the commencement of income tax re-assessment proceedings for four consecutive years (2017-18, 2018-19, 2019-20, and 2020-21) by tax authorities. A division bench comprising Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav rejected four pleas filed by the Indian National Congress, mirroring the court’s earlier judgment, which similarly dismissed identical pleas from the political party.
Previously, the court had upheld the order passed by the Income Tax Appellate Tribunal (ITAT) on March 08, which refused to stay a demand notice issued to the political party for the recovery of outstanding tax exceeding Rs. 100 crores for the assessment year 2018-19. However, the court granted the Indian National Congress the liberty to file a fresh application for stay before the ITAT, considering the developments that had occurred in the interim, including the recovery of Rs. 65.94 crores.
The bank accounts of Congress were attached by the income tax authorities. A demand was pending against them.
