Case Law Details
The Synodical Board of Health Services Vs DGIT (Delhi HC)- It was held that the principle of res judicata does not apply and for each period the question of grant of exemption has to be examined separately. The competent authority in the said case had brought on record evidence to show that the records and accounts were not properly maintained and were obviously subjected to manipulation which was decipherable. In the present case, we have examined the observations recorded by the respondent and we are not satisfied that the present case can be treated on par with the factual matrix in the cited case. The reasons given by the respondent in the impugned order do not appear to us to be germane to the conclusion he has reached. As indicated the explanation/justification of the petitioner has not been considered.
THE HIGH COURT OF DELHI
W.P.(C) No. 12897/2009
Date of Decision: 9th January, 2012.
The Synodical Board of Health Services
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