Neena Wadhwa Vs PCIT-18 & Anr. (Delhi High Court)
The Delhi High Court considered applications in two writ petitions challenging income-tax proceedings. Applications seeking revival of the writ petitions under Section 151 CPC were rejected as misconceived because the Supreme Court had already restored the writ petitions by order dated 16.07.2026. Applications seeking amendment under Order VI Rule 17 read with Section 151 CPC, in terms of the Supreme Court’s orders/judgment in SLP(C) No. Diary No. 2196/2026, were allowed and the amended writ petitions were taken on record. The respondents were granted two weeks to file replies, and status quo regarding recovery and penalty proceedings was directed to be maintained until then.
An application for impleadment filed by a person claiming that reassessment proceedings under Section 148 of the Income Tax Act, 1961 had been initiated at his instance was also rejected. The Court held that the applicant was merely a complainant and had no locus to participate in the proceedings, as the Assessing Officer was required to defend the action challenged by the petitioner. The two writ petitions were directed to be listed in August 2026.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
CM APPL. 51744/2026 (for exemption) in W.P.(C) 12166/2024
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