M/S Ashirwad Buildcon vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 1106 Chatt

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              HIGH COURT OF CHHATTISGARH, BILASPUR
                                  Order Sheet
                            WPT No. 34 of 2022
M/s Ashirwad Buildcon Versus Assistant Commissioner Of Income Tax & Ors.
                                       &
                            WPT No. 35 of 2022
M/s Ashirwad Buildcon Versus Assistant Commissioner Of Income Tax & Ors.




02/03/2022         Mr. Manoj Paranjpe and Mr. Siddharth Dubey, counsel for
             the petitioners.
                   Mr. Amit Choudhary with Mr. Ajay Kumrani, counsel for
             respondents No.1 to 6 in WPT No.34 and WPT No.35 of 2022.

Mr. Abhishek C. Gupta, counsel for respondent No.7/Union of India in WPT No.34 of 2022.

Ms. Ayushi Agrawal, counsel for respondent No.7/Union of India in WPT No.35 of 2022.

Heard.

Learned counsel appearing for the respective respondents on advance copy, accept notices.

Mr. Amit Choudhary, learned counsel appearing for respective respondents in WPT No.34 of 2022 and WPT No.35 of 2022 prays for 3 days time to file reply to the writ petition as well as application for grant of interim relief.

Also heard on IA No.1 of 2022, applications for grant of interim relief filed in WPT No.34 of 2022 and WPT No.35 of 2022.

Learned counsel for the petitioners submits that re- assessment proceedings which is initiated is only based on report of District Valuation Officer (DVO). There is no further inquiry conducted by the Assessing Officer after receipt of DVO report,

hence, only on the basis of DVO report, re-assessment proceedings cannot be initiated as it will amount to change of opinion. In support of his contention, he relied upon the judgment of Hon'ble Supreme Court in case of Assistant Commissioner of Income Tax, Gujarat Vs. Dhariya Constructions Company reported in (2010) 15 SCC 251 and judgment passed by High Court of Gujarat in case of Akshar Infrastructure Pvt. Ltd. vs. Income Tax Officer -Ward 1 (1) reported in 2017 SCC OnLine Guj. 456.

Submission of learned counsel for the petitioner is opposed by learned counsel for the respondents and would submit that it is not the case as projected by the petitioner. Report of DVO is being taken for assessment in addition to other inputs with Assessing Officer. After receipt of DVO report, Assessing Officer has conducted further inquiry and, thereafter, opined to initiate proceedings of re-assessment and have issued notices. He also submits that approval for issuing notices under Section 148 of the Income Tax Act, 1961 (for short "t he Act") was also granted by the competent authority as prescribed under Section 151 of the Act and hence, the petitioner is not entitled for grant of interim relief.

I have heard learned counsel for the parties. Considering the submission made by learned counsel for the parties, documents available on record, as also the judgment passed by Division Bench of Gujarat High Court in case of Akshar Infrastructure Pvt. Ltd (supra), it is directed that respondents may proceed in the matter, but final order of assessment shall not be passed till the next date of hearing.

List these cases in the next week.

Sd/-/-

(Parth Prateem Sahu) Judge Praveen