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
CM APPL. 51747/2026 (for exemption) in W.P.(C) 13880/2024
1. Allowed, subject to all just exceptions.
2. The present applications stand disposed of.
CM APPL. 51742/2026 (for revival of main case) in W.P.(C) 12166/2024
CM APPL. 51745/2026 (for revival of main case) in W.P.(C) 13880/2024
3. The instant applications have been filed by the petitioners under Section 151 of the Code of Civil Procedure, 1908, seeking revival of the present writ petitions.
4. According to us, the applications are mis-conceived, inasmuch as by virtue of the order of Hon’ble the Supreme Court passed on 16.07.2026, the writ petitions have been restored.
5. The present applications, seeking revival of the writ petitions, stand rejected.
6. The present applications are, therefore, dismissed.
CM APPL. 51743/2026 (for amendment of writ petition) in W.P.(C) 12166/2024
CM APPL. 51746/2026 (for amendment of writ petition) in W.P.(C) 13880/2024
7. The instant applications have been filed by the petitioners under Order VI Rule 17 read with Section 151 of the Code of Civil Procedure, 1908, seeking permission to amend the writ petitions in terms of orders/judgment passed by Hon’ble the Supreme Court in SLP(C) No. Diary No. 2196/2026.
8. For the reasons stated in the applications, the amendments as prayed by the petitioners, are allowed.
9. Amendment writ petitions filed by the petitioners along with the applications are taken on record.
10. The respondents may file their replies within a period of two weeks.
11. Status-quo in relation to recovery and penalty proceedings shall be maintained till then.
12. The present applications stand disposed of, accordingly.
CM APPL. 60079/2025 (for impleadment of applicant) in W.P.(C) 13880/2024
13. The instant application has been filed by the applicant, claiming himself to be a person at whose behest, the Income Tax Department has sprung into action and re-assessment proceedings/proceedings under Section 148 of the Income Tax Act, 1961, were initiated. He prayed that since the proceedings were initiated at his instance, he is a necessary party.
14. Having heard learned Counsel for the applicant, we are of the view that the applicant is nothing more than a complainant and he has no locus to intermingle in the proceedings.
15. The petitioner has challenged the action taken by the respondent/Assessing Officer and it is the AO, who has to defend the action taken by him.
16. The application being misconceived is, therefore, rejected.
W.P.(C) 12166/2024 & CM APPL. 51744/2026
W.P.(C) 13880/2024 & CM APPL. 51747/2026
17. List these cases on 24.08.2026.
