Patna High Court
M/S Patna Guinea House vs The Principal Chief Commissioner ... on 9 May, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.6620 of 2022
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M/s Patna Guinea House Shop and office at Ashok Raj Path, P.O. and P.S.-
Bankipur, Town and District-Patna, The proprietor of the shop is Bijay Kumar
Gupta (H.U.F.), Resident of Lal Bahadur Shastri Nagar, District-Patna
Womens College, P.O.-Shastri Nagar, P.S.-Shastri Nagar, District-Patna.
... ... Petitioner/s
Versus
1. The Principal Chief Commissioner Income Tax Central Revenue Building,
Veerchand Patel Path, Patna.
2. The Principal Commissioner of Income Tax-2, Central Revenue Building,
Veerchand Patel Path, Patna.
3. The Joint Commissioner of Income Tax, Range-4 Lok Nayak Bhawan, Near
Dak Banglow, Patna.
4. Deputy/Assistant Commissioner/Income Tax Officer, Circle-4, Patna.
5. The Assistant Director, Investigation Unit-II, Revenue Building, Bir Chand
Patel Path, Patna.
6. The Income Tax Officer, National Faceless Assessment Center.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Krishna Mohan Mishra, Advocate
For the Respondent/s : Mrs.Archana Sinha @ Archana Shahi, Advocate
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 09-05-2022
Petitioner has prayed for the following relief(s):-
i. To quash and set aside the notice issued under
section 147/148 of the Income Tax Act dated
31.03.2021 as well as order of re-assessment
dated 29.03.2022 whereby the respondent no.6
has levied tax of Rs. For the assessment year
2017-18 but the said order has been passed
without providing opportunity of hearing to the
Patna High Court CWJC No.6620 of 2022 dt.09-05-2022
petitioner as is admitted by assessing officer in
the re-assessment order dated 29.03.2022.
ii. To hold and declare that the imitation of
proceeding of re-assessment under section
147/148 of the Income Tax Act is bad and illegal
as petitioner had already disclosed bank account
in the profit and loss account and balance sheet
which filed with return of income.
iii. To hold and declare that there is not
escapement of income and tax within the
meaning of section 147 of the Act in view of the
fact that petitioner had disclosed the deposit and
bank account vide bank account no.
911020021375951 (Axis Bank) and Account no.
3049258724 (SBI) in the return and the profit
and loss account which filed by petitioner before
issuing notice u/s 148, as such, reassessment
order passed on 29.03.2022 u/s 147 is amount to
change of opinion and review as per the
order/judgment passed by Hon'ble Apex Court
in CIT vs Kalivinator, (2010) 320 ITR 561 and
order of The Hon'ble High Court in the case of
Ravindra Kumar (HUF) vs CIT, Patna reported
in (2019) 419 ITR page-308.
iv. To pass any writ/writs, order/orders,
direction/directions as deemed fit and proper."
After the matter was heard for some time, finding
the Court not in favour of the submissions made by the learned
counsel for the petitioner, learned counsel for the petitioner,
Patna High Court CWJC No.6620 of 2022 dt.09-05-2022
under instructions, states that the petitioner shall be content if
the petition is disposed of, with liberty to file an appeal before
the appropriate forum and to take recourse to such other
alternate remedies which are equally efficacious in law.
Smt. Archana Sinha @ Shahi, learned counsel for
the respondents, states that limitation shall not be allowed to
come in the way if the petitioner prefers such an appeal within
four weeks from today.
Statement accepted and taken on record.
Prayer allowed.
The petition is disposed of with the liberty
aforesaid.
Interlocutory application(s), if any, shall also stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
K.C.Jha/-
AFR/NAFR
CAV DATE
Uploading Date 12.05.2022
Transmission Date
