Cwjc/13808/2022 Of M/S Dbs Constructions Private Limited v. The Principal Commissioner Of Income Tax-1, Patna

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.13808 of 2022 ====================================================== M/s DBS Constructions Private Limited, a company registered under theCompanies Act, 1956 having its registered office at Station Road, Dehri onSone, Dalmia Nagar, Rohtas, P.O.- Dehri, P.S.- Dehri, District- Rohtas(Bihar), Pin- 821115 through its Director namely Sunil Kumar Singh, S/oDaroga Singh, Male, aged about 57 years, resident of New Dillian, SambikaPath, Dilia, P.O.- Dehri, P.S.- Dehri, District- Rohtas- 851307, Bihar. ... ... Petitioner/s Versus 1.The Principal Commissioner of Income Tax-1, Patna. 2.The Income Tax Officer, Ward-3(4), Sasaram. ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr. Ajay Kumar Rastogi, Sr. Advocate Mr. Smith Singh, Advocate Mr. Rakesh Kumar, Advocate For the Respondent/s: Mrs.Archana Sinha, Sr. Standing Counsel, Income Tax ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMARORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 06-04-2023 The petitioner was aggrieved with the proceedingsinitiated under Sections 147 and 148 of the Income Tax Act,1961. As of now, the proceedings have been closed by thecommunication dated 17.01.2023. Learned Senior Counsel isonly concerned with the reservation made in the saidcommunication with respect to reopening of the proceedings, ifthe closure is found to be wrong. Definitely, the petitioner would be entitled to raise all legal contentions against such reopening, if at all attempted. We close the writ petition with the aforesaid liberty. (K. Vinod Chandran, CJ) (Harish Kumar, J) P.K.P./Anushka AFR/NAFRCAV DATEUploading Date07.04.2023Transmission Date