WPMS/819/2021
2021 Latest Caselaw 2360 UK

IN THE HIGH COURT OF UTTARAKHAND
                     AT NAINITAL
         ON THE 12TH DAY OF JULY, 2021
                         BEFORE:
 HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI


     WRIT PETITION (M/S) No. 819 of 2021

BETWEEN:

Doon Defence Academy & others.            ....Petitioners
     (By Mr. Sahil Mullick, Advocate)

AND:
The Central Board of
Direct Taxes & others.                  ....Respondents
     (By Mr. H.M. Bhatia, Advocate)


                      JUDGMENT

This writ petition has been filed seeking the following reliefs:

"a. issue a writ, order or direction, in the nature of mandamus, directing the Ld. ITSC (respondent no. 2), to register the Income Tax Settlement Application dated 06.02.2021 (received on 12.02.2021) (Annexure No. 7 (without annexures)); and to proceed with the same in accordance with law;

b. issue a writ, order or direction, in the nature of mandamus directing the respondent no. 3 & 4, not to proceed with the Block assessment proceedings for the Assessment Year 2013-14 to 2018-19, concerning all the petitioners u/s 153C r/w 153A of the Income Tax Act, 1961; and to stay the proceedings qua the issuance of notices to all the petitioners for the Block assessment (Annexure No. 5 (colly)), till pendency of the petition;"

2. This writ petition was filed in the first week of April, 2021. After filing of writ petition, assessment order has been passed by Competent Authority under Section 153A/143(3) of Income Tax Act, 1961. Thus, petitioners have a remedy to challenge the assessment order in Appeal under Section 246 of Income Tax Act, 1961.

3. Thus, the reliefs, as claimed in the writ petition, do not survive. Accordingly, the writ petition stands dismissed.

4. Petitioners have now filed an Amendment Application (I.A. No. 3 of 2021) on 31.05.2021. Perusal of the amendment application reveals that petitioners now want to challenge the validity of Finance Act, 2021, whereby the provision regarding settlement of cases under Chapter XIX-A of the Income Tax Act has been removed. The said amendment has been made effective from 01.02.2021.

5. Since the said amendment was made by the Finance Act, 2021, which was notified on 28.03.2021, therefore, petitioners could have challenged the validity of the Finance Act, 2021 at the time of filing of writ petition and now petitioners cannot be permitted to throw challenge to the Finance Act, 2021, by amending this writ petition.

6. Accordingly, the amendment application is rejected. However, petitioners shall be at liberty to throw challenge to the Finance Act, 2021, by filing fresh writ petition.

(MANOJ KUMAR TIWARI, J.) Arpan