Cwjc/17412/2017 Of Satyendra Kumar Construction Pvt. Ltd v. Commissioner Of Income Tax-Ii

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.17412 of 2017 ====================================================== Satyendra Kumar Construction Pvt. Ltd, a Private Limited Companyincorporated under the Companies Act, 1956 having its office at 202, HeraEnclave New Dak Bunglow Road Patna - 800001 through its Director DipakKumar son of Shri Narayan Prasad, resident of Opp. Patel Hostel, BhiknaPahari, P.O. Mahendru, P.S. Pirbahore, Patna. ... ... Petitioner/s Versus 1.Commissioner of Income Tax-II having its office at Central RevenueBuilding, Bir Chand Patel Path, Patna.Building, Bir Chand Patel Path, Patna. 2.Joint Commissioner of Income Tax, Range II, Patna. 3.Dy. Commissioner of Income Tax, Circle II, Patna. 4.Asst. Commissioner of Income Tax, Circle II, Patna. ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr.D.V.Pathy, AdvocateFor the Respondent/s: Mr.Archana Sinha @ Archana Shahi====================================================== CORAM: HONOURABLE MR. JUSTICE JYOTI SARAN and and HONOURABLE MR. JUSTICE ANJANI KUMAR SHARANORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE JYOTI SARAN) Date : 18-06-2019 Mr. D.V. Pathy, learned counsel for the petitionerwhile questioning the proceedings initiated under Section 148 ofthe Income Tax Act, 1961 by service of notice dated 31.03.2017impugned at Annexure 10 seriessubmits that the issue which israised in the writ petition is covered by the judgements of thisCourt and Supreme Court and which does not permit theStatutory Authority to reopen the matter repeatedly. Accordingto. Mr. D.V. Pathy, it is for the third time that the assessment has been reopened in the present case. Having heard learned counsel for the parties andconsidering that it is at the very stage of issuance of notice thatthe petitioner has rushed to this Court on the grounds notedabove, we are certainly not persuaded to express ourselves at thenotice stage rather would leave the matter open for discussionbefore the Statutory Authority who shall apply his mind to theobjections raised by the petitioner on the reopening of theproceeding in the backdrop of the legal position settled and takethe matter to its logical end within three months from the date ofreceipt/production of a copy of this order. With this observation, this writ petition is disposed of. (Jyoti Saran, J) ( Anjani Kumar Sharan, J) Nasimul/Amit AFR/NAFRNAFRCAV DATEN/AUploading Date27-06-2019Transmission DateN/A