Anju Singh v. The Assistant Commissioner Of Income Tax, Circle-1, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.22225 of 2018 ====================================================== Anju Singh W/o Nawal Kishore Singh, Resident of Shree Bhawan, BudhaColony, Patna, P.O.- G.P.O. and P.S.- Buddha Colony, District- Patna, Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building, Bir Chand Patna-800001Revenue Building, Bir Chand Patna-800001 ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 22327 of 2018 ====================================================== Satish Kumar Singh S/o Shri Samprada Singh, Resident of Shree Bhawan,Budha Colony, Patna., P.O.-GPO and P.S.-Budha Colony, District-Patna,Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building, Bir Chand Patel Marg, Patna-800001.Revenue Building, Bir Chand Patel Marg, Patna-800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 22389 of 2018 ====================================================== Basudeo Narain Singh S/o Late Krut Narayan Singh, Resident of Main road,Budha Colony, Opposite Amitabh Kunj Apartment, Budha Colony, Patna,P.O.-GPO and P.S.-Buddha Colony, Disrict-Patna, Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building, Bir Chand Patel Marg, Patna-800001Revenue Building, Bir Chand Patel Marg, Patna-800001 ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 22552 of 2018 ====================================================== Prabhat Narain Singh S/o Late Prasiddha Narayan Singh, Resident of 103, SriRam Place, East Boring Canal Road, Patna- 800001, P.O.- GPO and P.S.-Buddha Colony, District- Patna, Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building Bir Chand Patel Marg, Patna-800001.Revenue Building Bir Chand Patel Marg, Patna-800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 22674 of 2018 ====================================================== Nawal Kishore Singh S/o Shri Samprada Singh, Resident of Shree Bhawan,Budha Colony, Patna., P.O.-GPO and P.S.-Budha Colony, District-Patna. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building, Bir Chand Patel Marg, Patna-800001. Revenue Building, Bir Chand Patel Marg, Patna-800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 22735 of 2018 ====================================================== Mritunjay Kumar Singh @ Mritunjay Singh Son of Basudeo Narain Singh,Resident of Main Road, Budha Colony, Opposite Amitabh Kunj Apartment,Budha Colony, Patna, P.O.- GPO and P.S.- Buddha Colony, District- Patna,Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building, Bir Chand Patel Marg, Patna-800001.Revenue Building, Bir Chand Patel Marg, Patna-800001. ... ... Respondents ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 22735 of 2018 ====================================================== Mritunjay Kumar Singh @ Mritunjay Singh Son of Basudeo Narain Singh,Resident of Main Road, Budha Colony, Opposite Amitabh Kunj Apartment,Budha Colony, Patna, P.O.- GPO and P.S.- Buddha Colony, District- Patna,Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building, Bir Chand Patel Marg, Patna-800001.Revenue Building, Bir Chand Patel Marg, Patna-800001. ... ... Respondents ======================================================with Civil Writ Jurisdiction Case No. 22825 of 2018 ====================================================== Samprada Singh (HUF) S/o Shri Narayan Singh, Resident of Shree Bhawan,Budha Colony, Patna- 800001, P.O.- GPO and P.S.- Buddha Colony, District-Patna, Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax and Ors Circle Tax, Circle-1,Patna.Patna. 2.The Joint Commissioner of Income Tax Range 1, Patna. 3.The Principal Commissioner of Income Tax-1 Patna 2nd Floor, CentralRevenue Building, Bir Chand Patel Marg, Patna- 800001.Revenue Building, Bir Chand Patel Marg, Patna- 800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 22948 of 2018 ====================================================== Dhananjay Kumar Singh S/O- Bausdeo Narain Singh, R/O- Main Road, Opp.Amitabh Kunj Apartment, Budha Colony, Patna- 800001., P.O- GPO and P.S.-Budha Colony, District- Patna, Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Bulding, Bir Chand Patel Marg, Patna-800001.Revenue Bulding, Bir Chand Patel Marg, Patna-800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 23019 of 2018 ====================================================== Balmiki Prasad Singh S/o Shri Samprada Singh, Resident of Shree Bhawan,Budha Colony, Patna., P.O.- GPO and P.S.-Budha Colony, District-Patna,Bihar at present R/O 101 west more no.02 worli pachkhan Road, WorliMumbai Maharashtra. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna, 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building, Bir Chand Patel Marg, Patna-800001.Revenue Building, Bir Chand Patel Marg, Patna-800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 23091 of 2018 ====================================================== Rajesh Kumar s/o Braj Nandan Sinha, Resident of Sushila Bhawan, BudhaColony, Patna, P. O. -GPO and P.S- Buddha Colony, District- Patna, Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commission of Income Tax,Range 1,Patna. 3.The Principal Commissioner of Income Tax -1,Patna 2nd Floor, CentralRevenue N-Building , Bir Chand Patel Marg, Patna-800001.Revenue N-Building , Bir Chand Patel Marg, Patna-800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 23392 of 2018 ====================================================== Manju Singh W/o Shri B.P. Singh Resident of Shree Bhawan, Budha Colony,Patna, P.O.- GPO and P.S.- Buddha Colony, District- Patna, Bihar ... ... Petitioner Versus 1.The Assistant Commissioner of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commission of Income Tax,Range 1,Patna. 3.The Principal Commissioner of Income Tax -1,Patna 2nd Floor, CentralRevenue N-Building , Bir Chand Patel Marg, Patna-800001.Revenue N-Building , Bir Chand Patel Marg, Patna-800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 23392 of 2018 ====================================================== Manju Singh W/o Shri B.P. Singh Resident of Shree Bhawan, Budha Colony,Patna, P.O.- GPO and P.S.- Buddha Colony, District- Patna, Bihar ... ... Petitioner Versus 1.The Assistant Commissioner of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building, Bir Chand Patel Marg, Patna-800001. Revenue Building, Bir Chand Patel Marg, Patna-800001. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 23562 of 2018 ====================================================== Late Rekha Singh W/o Basudeo Narain Singh, through legal heir BasudeoNarain Singh, Resident of Main Road, Budha Colony, opposite Amitabh KunjApartment, Budha Colony, Patna, P.O.- GPO, and P.S.- Buddha Colony,District - Patna, Bihar. ... ... Petitioner Versus 1.The Assistant Commissioner Of Income Tax, Circle-1, Patna. 2.The Joint Commissioner of Income Tax, Range 1, Patna. 3.The Principal Commissioner of Income Tax-1, Patna 2nd Floor, CentralRevenue Building Bir Chand Patel Marg, Patna-800001. Revenue Building Bir Chand Patel Marg, Patna-800001. ... ... Respondents ======================================================Appearance :(In Civil Writ Jurisdiction Case No. 22225 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, Advocate Ms. Smriti Singh, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi (Sr. Standing Counsel, Income Tax) Mr. Sanjeev Kumar, (Jr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 22327 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 22389 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 22552 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 22674 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 22735 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 22825 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 22948 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 23019 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax)(In Civil Writ Jurisdiction Case No. 23091 of 2018)For the Petitioner: Mr.Ajay Kumar Rastogi, AdvocateFor the Respondents: Mrs.Archana Sinha @ Archana Shahi, (Sr. Standing Counsel, Income Tax) (In Civil Writ Jurisdiction Case No. 23392 of 2018) ====================================================== CORAM: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH and (In Civil Writ Jurisdiction Case No. 23392 of 2018) ====================================================== CORAM: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH and HONOURABLE MR. JUSTICE ANIL KUMAR SINHAORAL JUDGMENT(Per: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH)Date : 14-11-2019 The aforementioned cases involve more or lessidentical facts and issues of law. Hence, they are being dealtwith and disposed of by this common order. 2. In all the writ petitions, a challenge has been madeto the respective impugned orders dated 26.10.2018 ascontained in Annexure-1 passed by the Deputy Commissioner ofIncome Tax, Circle-1, Patna (for short ‘DCIT, Circle-1, Patna’)under Section 143(3) read with Section 260A of the Income TaxAct, 1961 (for short ‘the Act’) whereby and whereunderassessment order demands have been raised against therespective petitioners for the Assessment Year 2015-2016. 3.The petitioners, in all the cases, are individualassessees to tax at Patna and have been assessed by the DCIT,Circle-1, Patna. They were regularly filing their returns underthe Act. They filed their return of income for the AssessmentYear 2015-16 on 27.08.2015 declaring income from salary, income from other sources and income from long term capitalgains on sale of shares of different companies. They declaredtheir income and paid tax for the relevant year after permissibleexemptions. Assessing Officer passed respective assessmentorders under Section 143(3) on 31.12.2017 and separatedemands were raised against the petitioners. The assessmentorders in case of each of the petitioners were challenged inCWJC No. 1391 of 2018 and analogous cases before this Court.This Court, vide its common order dated 25.01.2018, allowedthe writ petitions by quashing the respective assessment ordersas the same were passed in violation of principle of naturaljustice. The matter was remanded by this Court to the AssessingOfficer for taking up the assessment proceeding afresh.However, the respondent authorities challenged the commonorder dated 25.01.2018 passed by this Court in CWJC No. 1391of 2018 and analogous cases before the Supreme Court. TheSupreme Court, vide its order dated 09.07.2018, whilecondoning delay in filing the application stayed the operation ofthe order of this Court dated 25.01.2018. The said appeal is stillpending before the Supreme Court. In the meantime, the DCIT,Circle-1, Patna has passed the respective assessment orders incase of the petitioners under Section 143(3) read with Section 260A of the Act on 26.10.2018. 4.Mr. Ajay Kumar Rastogi, learned counselappearing for the petitioners submitted that in view of theinterim order of stay of the order passed by this Court grantedby the Supreme Court, the assessment proceedings ought not tohave been taken by the Assessing Officer in case of thepetitioners afresh. He submitted that the impugned orders ascontained in Annexure-1 to each of the writ petitions dated26.10.2018 are illegal and unsustainable in law. He contendedthat there cannot be two assessment orders for the same year inthe case of the assessees. 5.Mrs. Archana Sinha, learned counsel appearing forthe respondents has conceded that the impugned orders dated26.10.2018 have been passed by the Assessing Officerinadvertently as he was unaware of the fact of stay order grantedby the Supreme Court. She submitted that the respondents arenot in a position to defend the impugned assessment orders. 6.The respondents have filed counter affidavit ineach writ petition. Paragraph 2 and 6 of the respective counteraffidavits filed on behalf of respondents are common. 7.They read as under:- “2.That the petitioner by filing a writpetition has invoked the writ of certiorari for 5.Mrs. Archana Sinha, learned counsel appearing forthe respondents has conceded that the impugned orders dated26.10.2018 have been passed by the Assessing Officerinadvertently as he was unaware of the fact of stay order grantedby the Supreme Court. She submitted that the respondents arenot in a position to defend the impugned assessment orders. 6.The respondents have filed counter affidavit ineach writ petition. Paragraph 2 and 6 of the respective counteraffidavits filed on behalf of respondents are common. 7.They read as under:- “2.That the petitioner by filing a writpetition has invoked the writ of certiorari for quashing the order dated 26.10.2018. It ishumbly submitted that the order dated26.10.2018 was passed mistakenly as theAssessing Officer was unaware of the factof stay of operation of the Hon’ble ApexCourt of the impugned order of thehonorable Patna High Court dated25.01.2018. The fact that Hon’ble ApexCourt has stayed the operation was notknown to the Assessing Officer and, hence,the mistake was committed. 6.That in reply of paragraph number 9,10 of the writ petition it is stated that theassessing officer was not aware of the orderdated 20.07.2018 of the Hon’ble Apex Court.The assessing officer was also not aware oforder dated 09.07.2018 passed by theHon’ble Apex Court by which the Hon’bleCourt has stayed the operation of theimpugned Hon’ble High Court order dated25.01.2018. Hence, inadvertently mistakeof passing the assessment order wascommitted.”(emphasis mine) 8.The effect of the order of the Supreme Courtwhereby the order dated 25.01.2018 passed by this Court inCWJC No. 1391 of 2018 and analogous cases has been stayed isthat the earlier Assessment Order dated 31.12.2017 passed bythe Assessing Officer for the Assessment year 2015-16 in case of each petitioner is intact till the matter is finally decided by theSupreme Court. Hence, there could not have been anotherAssessment Order for the Assessment Year 2015-16 in case ofthe petitioners. 9.Moreover, since the respondents have themselvesadmitted that the orders impugned dated 26.10.2018 werepassed by the Assessing Officer mistakenly due to inadvertenceand lack of knowledge of the order of the Supreme Court, theycannot be sustained. 10.Accordingly, the respective Assessment Ordersdated 26.10.2018 passed by the DCIT, Circle-1, Patna underSection 143(3) read with Section 260A of the Act as containedin Annexure-1 to the respective writ petitions whereby demandshave been raised against the petitioners are hereby set aside. 11.The writ petitions stand allowed. 12.There shall be no order as to costs. (Ashwani Kumar Singh, J) ( Anil Kumar Sinha, J) Kanchan/- AFR/NAFRNAFRCAV DATENAUploading Date19.11.2019Transmission DateNA