Bihar Combined Entrance Competitive Examination Board v. Commissioner Of Income Tax-1

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.19382 of 2010 With Interlocutory Application No.729 of 2011 ====================================================== Bihar Combined Entrance Competitive Examination Board having its office at IAS Bhawan, Near Airport, Patna, through its Controller of Examination Alok Kumar Sinha, S/o Late R.S. Sinha, R/o M-10, Strand Road, P.O. and P.S.- Patna Airport, Patna-800014. .... .... Petitioner Versus 1. Commissioner of Income Tax-1, having its office at Central Revenue Building, Beerchand Patel Marg, Patna. 2. Dy. Commissioner of Income Tax, Circle-1, having its office at 3rd Floor, Jai Prakash Narain Bhawan, Dak Bungalow Road, Patna. .... .... Respondents ====================================================== With Civil Writ Jurisdiction Case No.19520 of 2010 With Interlocutory Application No.728 of 2011 ====================================================== Bihar Combined Entrance Competitive Examination Board having its office at IAS Bhawan, Near Airport, Patna, through its Controller of Examination Alok Kumar Sinha, S/o Late R.S.Sinha, R/o M-10, Strand Road, P.O.& P.S.Patna Airport, Patna-800014. .... .... Petitioner Versus 1. Commissioner of Income Tax-1 having its office at Central Revenue Building, Beerchand Patel Marg, Patna. 2. Dy. Commissioner of Income Tax, Circle -1 having its office at 3rd Floor, Jai Prakash Narain Bhawan, Dak Bungalow Road, Patna. .... .... Respondents ====================================================== Appearance :(In both Petitions) For the Petitioner : Mr. D.V.Pathy, Advocate. For the Respondents : Mr. Harshwardhan Prasad, Advocate Mrs. Archana Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 12. 10-09-2012 The petitioner, Bihar Combined Entrance Competition Examination Board, has filed this pair of Petitions to challenge the notice issued under Section 148 of the Income tax Act, 1961 for the years 2004-05 up to 2008-09. The challenge is manifold. Pending the Petitions, the reassessment process has been completed; orders of reassessment are made on 30[th]December 2010. Admittedly, against the order of reassessment a statutory appeal lies before the Commissioner of Income Tax (Appeals). It is also admitted that the appellate authority is competent to entertain and decide each issue including the question of jurisdiction of the assessing officer. In view of the alternative statutory remedy available to the writ petitioner, these Appeals are disposed of. We clarify that we have not considered the merits of the challenge to notice issued under Section 148 of the Act. Registry will maintain copy of this order in each Petition. Interlocutory Applications stand disposed of. (R.M. Doshit, CJ) Pawan/- (Ahsanuddin Amanullah, J)