Abhiaya Marketing Private ... vs The Deputy/Assistant ...
2021 Latest Caselaw 5193 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.18760 of 2021
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Abhiaya Marketing Private Limited, a Limited Company incorporated under the Companies Act, 1956, having its office at 2nd Floor, Awadhraj Centre, Mitra Compound, Boring Canal Road, Patna, P.O.- GPO, P.S.- Buddha Colony in the Town and District of Patna through its Director, Joydeep Mukherjee, aged about 55 years, Male, Son of Late Gour Hari Mukherjee, resident of Flat No. 102, Mukherjee Enclave, Road No. 40, Anisabad, Patna- 800002, P.O.- Anisabad and P.S.- Gardanibagh, District- Patna.

... ... Petitioner/s Versus

1. The Deputy/Assistant Commissioner of Income Tax Central Circle-3, 6th Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna- 800001.

2. The Additional/ Joint Commissioner of Income Tax Central Range, 6th Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna- 800001.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr. Ajay Kumar Rastogi, Sr. Advocate Mr. Sushil Kumar Singh, Advocate Mr. Parijat Saurav, Advocate For the Respondent/s : Mrs. Archana Sinha, Sr. Standing Counsel Mr. Sanjeev Kumar, Jr. Standing Counsel ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE S. KUMAR)

Date : 15-11-2021

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

"For issuance of writ of certiorari or any other appropriate writ quashing the Notice under section 148 of the Income Tax Act, 1961 ("the Act") dated 31.03.2021, for assessment year 2017-18 issued by the Assistant Commissioner of Income Tax, Central Patna High Court CWJC No.18760 of 2021 dt.15-11-2021

Circle-3, Patna (Respondent No.1) herein and also referred to as the "Assessing Officer" hereinafter) initiating proceedings for reassessment against the Petitioner as being wholly illegal and without jurisdiction as the same has been initiated on mere change of opinion.

ii) For issuance of an appropriate writ quashing the preliminary order dated 18.08.2021 passed in pursuance of the said Notice by Respondent No.1 whereby the petitioner's objection on the issue of assumption of jurisdiction has been rejected by a non-speaking and cryptic order passed only as a formal observance of the procedure laid down by the Hon'ble Supreme Court in the case of GKN Driveshaft (India) vs ITO and Others reported in (2003) 259 ITR 19.

iii) For issuance of an appropriate writ quashing the notices under section 143(2) and 142(1) dated 18.08.2021 by which the petitioner has been directed to furnish certain details along with connected documents as the same is erroneous and without any basis.

(iv) For issuance of any other writ, order or direction which your Lordships may deem fit and proper in the facts and circumstances of the case."

It is submitted on behalf of the petitioner that petitioner's

objection to the initiation of proceedings under Section 147 of the

Income Tax Act, 1961 for the Assessment Years 2013-14, 2016-17 Patna High Court CWJC No.18760 of 2021 dt.15-11-2021

and 2017-18 has been rejected vide order dated 18th of August,

2021 passed by Respondent No. 1, namely the Deputy/Assistant

Commissioner of Income Tax, Central Circle-3, 6th Floor, Central

Revenue Building (Annexe), Beer Chand Patel Marg, Patna- 800

001 (Annexure-2).

It is further submitted on behalf of the petitioner that the

impugned order is a cryptic and non-speaking. No reason has been

assigned on basis of which impugned order has been passed.

There is no consideration of objection raised by the petitioner

against initiation of proceeding. The order does not disclose the

application of mind by the authority who has passed the order.

As such, we dispose of the present petition in the

following terms:-

(a) We quash and set aside the impugned order dated

18th of August, 2021 passed by Respondent No. 1, namely the

Deputy/Assistant Commissioner of Income Tax, Central

Circle-3, 6th Floor, Central Revenue Building (Annexe), Beer

Chand Patel Marg, Patna- 800 001 (Annexure-2);

(b) Matter is remitted to the Assessing Authority;

(c) The Assessing Authority shall pass a fresh order,

dealing with the objections of the petitioner for initiation of

proceedings under Section 147 of the Income Tax Act, 1961;

Patna High Court CWJC No.18760 of 2021 dt.15-11-2021

(d) The Assessing Authority shall consider the written

objection filed by the petitioner and thereafter pass a reasoned

and speaking order, of course after complying with the

principles of natural justice, and in accordance with law;

(e) Petitioner undertakes to appear before the

Assessing Authority on 29th of November, 2021 at 10:30

A.M.;

(f) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and

materials, if so required and desired;

(g) During pendency of the case, no coercive steps

shall be taken against the petitioner.

(h) The Assessing Authority shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(i) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take

unnecessary adjournment;

(j) The Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(k) The Assessing Authority shall pass a speaking Patna High Court CWJC No.18760 of 2021 dt.15-11-2021

order assigning reasons, copy whereof shall be supplied to

the parties;

(l) Liberty reserved to the petitioner to challenge the

order, if required and desired;

The instant petition sands disposed of in the

aforesaid terms.

Interlocutory Application(s), if any, also stands

disposed of.

Learned counsel for the respondents undertakes to

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

( S. Kumar, J) veena/PKP-

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