NORD ANGLIA EDUCATION LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT. TAX 2(2) (2), NEW DELHI

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W.P.(C)/2686/2026HC DelhiDLHC01007445202626 February 2026Author: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court quashed the impugned order dated 14.02.2026 and the Tax Withholding Certificate issued under Section 197 of the Income Tax Act, 1961. This decision was based on the assurance given by the Assessing Officer that a fresh order would be passed within seven days, in accordance with the law and the court's previous directions dated 14.01.2026. The court also noted the fact that assessment orders had been set aside by the Income Tax Appellate Tribunal. The Assessing Officer was directed to pass a fresh order on or before 05.03.2026. The writ petition and pending applications were disposed of accordingly.

What were the facts?

The petitioner, Nord Anglia Education Limited, challenged an order dated 14.02.2026 (also referred to as 23.12.2025) passed by the Deputy Commissioner of Income Tax Circle Int. Tax 2(2)(2), New Delhi, under Section 197 of the Income Tax Act, 1961. The petitioner contended that this order was contrary to the binding directions previously issued by the Delhi High Court on 14.01.2026 in an earlier writ petition. The petitioner argued that the impugned order was demonstrably illegal and arbitrary. The Assessing Officer, who was present in court, acknowledged the mistake and undertook to pass a fresh order within seven days, adhering to the court's prior directions and considering that assessment orders had been set aside by the Income Tax Appellate Tribunal.

What were the issues?

1. Whether the order dated 14.02.2026 (also referred to as 23.12.2025) passed by the Assessing Officer under Section 197 of the Income Tax Act, 1961, is illegal and arbitrary, in contravention of the Delhi High Court's order dated 14.01.2026. The Assessee (Petitioner) argued that the impugned order was in direct violation of the High Court's prior directions and was therefore illegal and arbitrary, warranting quashing. The Revenue (Respondent) did not explicitly record arguments against this contention, but the Assessing Officer present in court acknowledged a mistake and undertook to rectify it.

Which sections of the Income-tax Act were involved?

Section 197

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2686/2026, CM APPL. 13042/2026 & CM APPL. 13043/2026 NORD ANGLIA EDUCATION LIMITED .....Petitioner Through: Dr. Shashwat Bajpai & Mr. Mayank Chaturvedi, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE INT. TAX 2(2) (2), NEW DELHI .....Respondent Through: Mr. Shlok Chandra, SSC with Ms.Naincy Jain, JSC, Ms. Madhavi Shukla, JSC and Mr Udit Dad, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

26.02.

2026

1.

Dr. Bajpai, learned counsel for the petitioner argued that the impugned order dated 14.02.2026 (mentioned as 23.12.2025), passed by the respondent-Assessing Officer under Section 197 of the Income Tax Act, 1961, is in the teeth of the binding directions issued by this Court on 14.01.2026 in petitioner’s earlier writ petition being W.P.(C) 13473/2025 titled Nord Anglia Education Limited v. Deputy Commissioner of Income Tax Circle Int. Tax 2(2) (2), New Delhi. He argued that the order dated 23.12.2025 being demonstrably illegal, falls within the ambit of arbitrariness and, therefore, deserves to be quashed.

2.

On a perusal of the order, we have called for the author of the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/02/2026 at 12:47:09

impugned order, who is present in the Court

3.

The Officer, having realized his mistake, undertakes to pass a fresh order within a period of 7 days from today, in accordance with law, more particularly, keeping in mind the directions issued by this Court vide order dated 14.01.2026 and the fact that the assessment orders passed by the Assessing Officer stood set aside by the Income Tax Appellate Tribunal.

4.

The impugned order dated 14.02.2026 so also the Tax Withholding Certificate dated 14.02.2026 issued under Section 197 of the Income Tax Act, 1961 are hereby quashed at the assurance so given by the Assessing Officer and in light of what we have observed in paragraph no.3 above.

5.

The Assessing Officer is directed to pass a fresh order in accordance with law on or before 05.03.2026. 6. The writ petition along with pending application stands disposed of, accordingly. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 26, 2026 kk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/02/2026 at 12:47:09

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