Chitranjan Tiwari v. The Principal Chief Commissioner Of Income Tax Birchand Patel Margepatna.patna

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.7705 of 2022 ====================================================== Chitranjan Tiwari, S/o Shree Braj Kishore Tiwari, Resident of PirmohaniKadamkuan Patna, Proprietor M/S Tiwary Hardware Store Shop no-10 SriRam Place, Station Road Patna. Versus ... ... Petitioner/s 1.The Principal Chief Commissioner of Income Tax Birchand Patel MargePatna.Patna. 2.Deputy Director of Income Tax (inv) Unit-1 Patna. 3.Income Tax Officer Ward-4(3) Patna. 4.Additional/Joint/Deputy/Assistant Commissioner of Income Tax, Inclme TaxOfficer, National Faceless Assessment Center, Delhi.Officer, National Faceless Assessment Center, Delhi. ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Mr. Sachida Nand Kishore Pd. Sinha, Advocate For the Respondent/s : Mrs.Archana Sinha @ Archana Shahi, Advocate Mr. Sanjeev Kumar, Advocate Mr. Alok Kumar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 20-06-2022 Petitioner has prayed for the following relief(s): “For issuance of a writ of mandamus or any otherwrit or writs or order or orders, direction or directionor for quashing of the order dated 31-03-2022 passedby the respondents no.-4 by which the entire10709228 deposit in current account of the petitionerhas been treated as total income of the petitioneragainst the total income as per Income tax return Rs.6248660.00 on baseless and arbitrary manner which is illegal and not sustainable in law or may pass anyother order or orders as your Lordship may deem fitand proper in the facts and circumstances of this casefor which relief the petitioner is entitled to get.” After the matter was heard for some time, learnedcounsel for the petitioner seeks permission to withdraw thepresent petition reserving liberty to prefer an appeal. Mrs. Archana Sinha, learned counsel for therespondents, states that if the appeal were to be preferred withina period of four weeks from today, the issue of limitation shallnot be allowed to come in the way and the appeal shall be heardand decided on merits. We are hopeful that the petitioner shall fully co-operate and not take any unnecessary adjournment and as andwhen the appeal is preferred, the same shall be considered anddecided expeditiously and in accordance with law. We are also hopeful that petitioner's request forinterim relief shall be considered by the appellateauthority/assessing officer. We clarify that we have not expressed any opinion onfacts and law. All issues are left open. The present petition stands disposed of with the liberty aforesaid. Interlocutory application, if any, shall also stand disposed of. (Sanjay Karol, CJ) ( S. Kumar, J) Sujit/Ashwini AFR/NAFRCAV DATEUploading Date23.06.2022Transmission Date