Himatsingka Agencies Private ... vs Union Of India
2022 Latest Caselaw 654 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.16625 of 2021
     ======================================================

Himatsingka Agencies Private Limited a company incorporated under the Companies Act, 1956 having its Head Office at C-1 Patliputra Industrial Area, Patliputra, Patna through its Director Shyam Sunder Khadria (Male) (aged about 75 years) Son of Late Prahlad Rai Khadria resident of 201 Ravi Mansion, Tarkeshwar Path, Opp. Vindhyachal Apartment, East Boring Canal Road, Patna, Bihar - 800001.

... ... Petitioner/s Versus

1. Union of India through its Secretary, Ministry of Finance, Department of Revenue, having its office at North Block, New Delhi.

2. Central Board of Direct Taxes through its Chairman, having its office at North Block, New Delhi.

3. Principal Chief Commissioner of Income Tax, Patna having its office at Central Revenue Building, Bir Chand Patel Marg, Patna.

4. Asst. Commissioner of Income Tax, TDS Circle, Patna having its office at Central Revenue Building, Bir Chand Patel Marg, Patna.

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

For the Petitioner/s : Mr. D.V. Pathy, Advocate For the Respondent/s : Mr. Dr. Krishna Nandan Singh, ASG Mrs. Archana Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) ======================================================= (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) =======================================================

Date : 25-01-2022

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.16625 of 2021 dt.25-01-2022

Shri D.V. Pathy, learned counsel for the petitioner

invites our attention to the contents of Paragraph No. 12 of Patna High Court CWJC No.16625 of 2021 dt.25-01-2022

the affidavit dated 23rd of November, 2021 filed by Shri

Santosh Kumar Verma, posted as Assistant Commissioner

of Income Tax, TDS Circle, Patna, which is reproduced as

under:

"12. That in reply to paragraph no. 27 of the writ petition it is stated that: As regards, reduction in the compounding fees, it is stated that the Para 13.10 of the Compounding Guidelines dated 14.06.2019 provides that '... in extreme and exceptional cases of genuine financial hardship, the compounding charges may be suitably reduced with the approval of the Finance Minister'. Therefore the assessee can move a petition before the Hon'ble Finance Minister through the Competent Authority, for considering the matter of reduction of compounding fees on merits."

Shri D.V. Pathy, learned counsel for the petitioner

states that petitioner shall be content if petition is disposed

of reserving liberty to the petitioner to take recourse to the

compounding guidelines dated 14th of June, 2019,

reproduced supra. However, the only assistance which the

petitioner wants from the Revenue is to immediately Patna High Court CWJC No.16625 of 2021 dt.25-01-2022

forward the application to the competent authority for

consideration in accordance with law.

Well, we see no objection in allowing such payer

made on behalf of the petitioner.

As such, petition stands disposed of in the

following terms:-

(a). Shri Pathy states that petitioner shall file an

application within a period of two weeks from today;

(b) If so desired, petitioner shall take recourse to

the mechanism provided under the compounding

guidelines dated 14.06.2019;

(c) Respondent No. 3 namely Principal Chief

Commissioner of Income Tax, Patna having its office at

Central Revenue Building, Bir Chand Patel Marg, Patna,

shall ensure that the petitioner's application is forwarded

expeditiously, in accordance with law;

(d) We are hopeful that the competent authority

shall take a decision thereupon expeditiously, as per law;

(e) We have not expressed any opinion on the merit

of the case. All issues of fact and law are left open.

The instant petition stands disposed of in the Patna High Court CWJC No.16625 of 2021 dt.25-01-2022

aforesaid terms.

Interlocutory Application(s), if any, stands

disposed of.

(Sanjay Karol, CJ)

(S. Kumar, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 27.01.2022 Transmission Date