Patna High Court
Ajit Kumar Jha vs The Union Of India on 5 October, 2024
Bench: Chief Justice, Partha Sarthy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.7995 of 2024
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Ajit Kumar Jha, S/o Sri Raghunath Jha, Resident of 95 Kaultiya Nagar BMP
Road, Patna-14.
... ... Petitioner/s
Versus
1. The Union of India through Ministry of Finance, New Delhi.
2. Secretary, Ministry of Finance, New Delhi.
3. Chief Commissioner of Income Tax Department Bihar Patna Circle.
4. Commissioner Income Tax Department Bihar Patna Circle.
5. Assistant Commissioner Income Tax Department Bihar Patna Circle,
DC/AC Circle-6, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Diwakar Prasad Singh, Advocate
Mr. Amardeep Lokpriya, Advocate
For the Respondent/s : Mrs. Archana Sinha @ Shahi, Sr. SC
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE PARTHA SARTHY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 05-10-2024
The petitioner is concerned with the assessment year
2017-18 on which an assessment order was passed, as per
Annexure-P/6.
2. The allegation, on the basis of which notice was
issued and assessment concluded, was that there was an amount
of Rs. two crores deposited in the account of the petitioner,
which is unaccounted income. The assessment order was
challenged in first appeal unsuccessfully, as is evident from
Patna High Court CWJC No.7995 of 2024 dt.05-10-2024
Annexure-P/9. A further appeal was taken to the Appellate
Tribuanal under the Income Tax Act, as is seen from Annexure-
P/10, which was filed on 12.04.2024. Admittedly, no stay
application was filed in the appeal.
3. Later, the accounts of the petitioner were frozen, on
which the petitioner approached this Court by this writ petition
on 09.05.2024. The addition made as per the assessment was Rs.
2,33,78,605/- with interest of Rs. 15,65,430/-. An amount of Rs.
80 lacs was available in the account, which was withdrawn and
adjusted against the dues.
4. The learned Counsel for the petitioner submits that
the amounts were withdrawn after the writ petition was filed.
However, the facts remain that there was not even an application
for stay filed before the Appellate Tribunal before which an
appeal was filed, as per Annexure-P/10. In the writ petition also,
there was no stay granted.
5. In such circumstances, we do not find any illegality
in the Department having withdrawn the amounts, especially
since not even a stay application was filed before the Appellate
Authority. The writ petition under Article 226 of the
Constitution of India would not be maintainable, especially in
the context of the appellate remedy, as per the statute having
Patna High Court CWJC No.7995 of 2024 dt.05-10-2024
been invoked. We find absolutely no reason to entertain the writ
petition and dismiss the same. The appellate authority will hear
the appeal in accordance with the year of pendency before it.
6. Interlocutory application, if any, shall stand closed.
(K. Vinod Chandran, CJ)
( Partha Sarthy, J)
Sujit/-
AFR/NAFR NAFR
CAV DATE
Uploading Date 07.10.2024
Transmission Date
