Cwjc/10457/2019 Of Smt. Sangeeta Singh v. Principal Chief Commissioner Of Income Tax Patna

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.10457 of 2019 ====================================================== Smt. Sangeeta Singh W/o Shri Sushil Kumar Singh C/o Nawnil Kumar Singh,503, Shivam Apartment, Road No. 5 D, North S.K. Puri, Patna-800013. AtPresent, House of Pasupati Singh, Balihari Lane, Tagore Hill Road, Morabadi,Ranchi-834008 (Jharkhand) ... ... Petitioner/s Versus 1.Principal Chief Commissioner of Income Tax Patna. 2.Principal Commissioner of Income Tax-2, Patna. 3.Joint Commissioner of Income Tax, Range-6, Patna. 4.Income Tax Officer, Ward-6(4), Patna. ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Mr. Aman Raja Mr. Sanjeev Kumar, Advocates For the Respondent/s: Mr.Rishi Raj Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE S. KUMAR) Date : 24-11-2020 Heard the parties. Petitioner has prayed for following reliefs:- “a. For issuance of appropriate writ/direction(s)to prevent the respondents from exceeding its jurisdictionand/or acting contrary to the rule of natural justice, wherethe defect of jurisdiction is apparent on the fact of theproceeding and/or there is an abuse of power. b. For issuance of writ of certiorari or any otherappropriate writ(s), order(s) or direction(s) quashing thenotice issued by the respondent no.4 under Section 148 ofIncome Tax Act, 1961 (hereinafter called “the Act”) dated24/09/2018 (Annexure-3) as the notice issued by therespondent no.4 is wholly illegal and without jurisdiction inas much as the condition precedent to invocation ofjurisdiction under the said provisions of the Act isconspicuously absent and is also against the settledprinciples of natural justice c. For issuing the appropriate order, direction or writin the nature of certiorari for dropping the Assessment proceedings initiated under Section 147 of the Act as theproceeding initiated under the said provision is illegal andwithout jurisdiction and completely stands in violation ofthe settled law. d. For issuance of other writ/ direction(s) while thepetitioner may in the fact and circumstances of the case tobe found entitled to. e. For grant such other relief(s) as deem fit andproper by issuing an appropriate writ(s), rule(s) ordirection(s) as deem fit and proper.” This writ petition was directed to be tagged with C.W.J.C. No.3364 of 2019 (Anant Kumar Verma Vs. Principal Chief Commissioner of Income Tax and others) as issue raisedin present writ petition is similar to that of issue raised inC.W.J.C. No.3364 of 2019 (Anant Kumar Verma Vs. PrincipalChief Commissioner of Income Tax and others). It has been brought to the notice of this Court thatC.W.J.C. No.3364 of 2019 (Anant Kumar Verma Vs. PrincipalChief Commissioner of Income Tax and others)has beendisposed of by order dated 16.01.2020 and present writ petitionis squarely covered by said judgment and order and is disposedof in similar terms. Writ petition is disposed of with liberty to petitioner tofile appeal before the appellate authority within two weeks andappellate authority shall decide the appeal within four weeksfrom the date of filing of such appeal. The delay in filing appealshall be condoned by the appellate authority as the matterremained pending before this Court and appellate authority shall decide the appeal on its own merit within aforesaid period asindicated above. (Sanjay Karol, CJ) ( S. Kumar, J) Sanjay/- AFR/NAFRNAFRCAV DATENAUploading Date30.11.2020Transmission DateNA