Abhay Sharad Chaudhary v. Deputy/Assistant Commissioner Of Income-Tax, Nagpurand Ors

1 962.ca.1708.23.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR C IVIL APPLICATION (W) NO.1708/2023 INWRIT PETITION NO. 2883/2023 Abhay Sharad Chaudhary Vs. Deputy/Assistant Commissioner of Income-Tax, Nagpurand Ors. ….…............................................................................................................................Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order or directions and Registrar's orders ........................................................................................................................................……….. Mr. J. L. Bhoot, Advocate for Petitioner. Mr. B. N. Mohata, Advocate for Respondents. CORAM: A.S.CHANDURKAR AND MRS.VRUSHALI V. JOSHI,JJ..DATED: 19.07.2023 .In view of the pursis dated 03.07.2023, CivilApplication (W) No.1708/2023 is permitted to bewithdrawn. It is disposed of accordingly. CIVIL APPLICATION (W) NO.1986/2023 .The petitioner seeks leave to amend the writpetition by raising a challenge to the assessment order dated30.05.2023 as well as the consequential demand issuedunder Section 156 of the Income Tax Act, 1961. It issubmitted that during the pendency of the presentproceedings, the order of assessment has been passed. Noappeal has been preferred by the petitioner for challengingthe said assessment order. 2.The learned Counsel for the respondentsopposes the amendment by submitting that granting thesame would result in changing the nature of the presentproceedings. 2 962.ca.1708.23.odt 3.Since the petitioner has challenged the noticedated 22.07.2022 issued under Section 148 of the Act of1961, we are inclined to allow the amendment. If thechallenge to the said notice is upheld, the consequentialorder of assessment would also be affected. 4.Hence, Civil Application is allowed. 5.The amendment be carried out within a periodof one week from today. 6.Civil Application is disposed of. WRIT PETITION NO. 2883/2023 .Stand over three weeks to enable therespondents to file reply to the amended writ petition. (MRS.VRUSHALI V. JOSHI, J.) (A.S.CHANDURKAR, J.) RGurnule