HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 14.10.2015 + W.P.(C) 21054/2005 JOGINDER SINGH BAGGA ..... Petitioner versus UNION OF INDIA & ORS. ..... Respondents Advocates who appeared in this case: For Petitioner : Mr Kunal Aganpal. For Respondents : None. CORAM: DR. JUSTICE S. MURALIDHAR MR. JUSTICE VIBHU BAKHRU JUDGMENT VIBHU BAKHRU, J 1. petitioner has filed present petition, inter alia, praying as under:- Issue writ in nature of mandamus or directions to respondents for release of balance reward amount in sum of Rs.72,42,392/- (Rupees Seventy Two Lacs Fourty Two Thousand & Three Hundred Ninety Two Only) due to petitioner in light of above averments and in interest of justice. 2. It is petitioner s case that he had supplied information to Income Tax Authorities regarding alleged tax evasion by All India Personality Enhancement and Cultural Society for Scholars (AIPECCS W.P.(C) 21054/2005 Page 1 of 4 Society)/Col. Satsangi Kiran Memorial Group. It is further submitted that pursuant to information provided, search under Section 132(1) of Act was conducted at certain premises of AIPECCS Society. It is stated that pursuant to search, certain cash was seized and further assessment to extent of `12,80,66,150/- was made in respect of AIPECCS Society and demand of `7,68,69,690/- was raised by Income Tax Authorities. Accordingly, petitioner claims that as per present policy he is entitled to be rewarded for information provided by him. 3. petitioner was paid interim award of `1Lac on 24th April, 2000 and sub-committee was constituted to examine if information provided by petitioner was directly co-related with disclosure made and tax realised from Assessee. On 1st March, 2002, Reward Committee concluded that petitioner was entitled to award of `4,41,577/- being 8% of undisputed taxes of `55,19,717/- realized till that date and, after reducing interim amount, further sum of `3,41,577/- was paid to petitioner on 28th March, 2003. 4. Since assessment made under Section 158BC of Income Tax Act, 1961 was challenged by AIPECCS Society, no further amount was W.P.(C) 21054/2005 Page 2 of 4 found payable to petitioner at that stage. As petitioner was not rewarded in respect of entire assessment made in case of AIPECCS Society, petitioner filed petition under Article 226 of Constitution of India being W.P.(C) 7904/2003 which was disposed of by this Court on 31st August, 2004. While disposing of said petition, this Court noted stand of Income Tax Authorities that matter relating to assessment made in respect of AIPECCS Society was pending final adjudication and in event any amount was recovered finally, petitioner would be paid as per policy. In view of Revenue s stand as stated above, this Court declined to interfere at that stage. 5. petitioner has filed present petition as according to petitioner, respondents have failed to provide any further information thereafter. 6. Assessee, AIPECCS Society had successfully challenged assessment made under Section 158BC of Act before Income Tax Appellate Tribunal; by order dated 28th September, 2007, Tribunal had set aside assessment made. Revenue appealed against aforesaid decision, in appeal filed under Section 260A of Income W.P.(C) 21054/2005 Page 3 of 4 Tax Act, 1961, being ITA No. 705/2008. By judgment dated 7th October, 2015, this Court upheld Tribunal s order dated 28th September, 2007 and rejected Revenue s appeal. 7. Since assessment framed in respect of AIPECCS Society pursuant to search conducted on 15th January, 1999 has been quashed, petitioner would not be entitled for any reward in respect of said assessment. Accordingly, present petition is dismissed. 8. In circumstances, parties are left to bear their own costs. VIBHU BAKHRU, J S. MURALIDHAR, J OCTOBER 14, 2015 RK W.P.(C) 21054/2005 Page 4 of 4 JOGINDER SINGH BAGGA v. UNION OF INDIA & ORS