Cwjc/18752/2021 Of Abhiaya Marketing Private Limited v. The Deputy/Assistant Commissioner Of Income Tax, Central Circle

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.18752 of 2021 ====================================================== Abhiaya Marketing Private Limited a Limited Company incorporated Underthe Companies Act, 1956, having its Office at 2nd Floor, Awadhraj Centre,Mitra Compound, Boring Canal Road, Patna, P.O.-GPO, P.S.-Buddha Colonyin the town and District of patna through its Director, Joydeep Mukherjee,aged about 55 Years Male, Son of Late Gour Hari Mukherjee, resident of FlatNo.102, Mukherjee Enclave, Road No. 40, Anisabad, Patna-800002, PO-Anisabad and PS-Gardanibagh, District-Patna. ... ... Petitioner/s Versus 1.The Deputy/Assistant Commissioner of Income Tax, Central Circle-3, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna-800001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna-800001. 2.The Additional/Joint Commissioner of Income Tax, Central Range, 6thFloor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna-800001.Floor, Central Revenue Building (Annexe), Beer Chand Patel Marg, Patna-800001. ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Mr. Ajay Kumar Rastogi, Sr. Advocate Mr. Sushil Kumar Singh, Advocate Mr. Parijat Saurav, Advocate For the Respondent/s: Mrs. Archana Sinha, Sr. Standing Counsel Mr. Sanjeev Kumar, Jr. Standing Counsel ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL JUDGMENT(Per: HONOURABLE MR. JUSTICE S. KUMAR) Date : 15-11-2021 Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- “For issuance of writ of certiorari or any otherappropriate writ quashing the Notice under section148 of the Income Tax Act, 1961 ("the Act") dated31.03.2021, for assessment year 2016-17 issued bythe Assistant Commissioner of Income Tax, CentralCircle-3, Patna (Respondent No.1) herein and also referred to as the "Assessing Officer" hereinafter)initiating proceedings for reassessment against thePetitioner as being wholly illegal and withoutjurisdiction as the same has been initiated on merechange of opinion. ii) For issuance of an appropriate writquashing the preliminary order dated 18.08.2021passed in pursuance of the said Notice by RespondentNo.1 whereby the petitioner's objection on the issueof assumption of jurisdiction has been rejected by anon-speaking and cryptic order passed only as aformal observance of the procedure laid down by theHon'ble Supreme Court in the case of GKNDriveshaft (India) vs ITO and Others reported in(2003) 259 ITR 19. iii) For issuance of an appropriate writquashing the notices under section 143(2) and 142(1)dated 18.08.2021 by which the petitioner has beendirected to furnish certain details along withconnected documents as the same is erroneous andwithout any basis. (iv) For issuance of any other writ, order ordirection which your Lordships may deem fit andproper in the facts and circumstances of the case.” It is submitted on behalf of the petitioner that petitioner’sobjection to the initiation of proceedings under Section 147 of theIncome Tax Act, 1961 for the Assessment Years 2013-14, 2016-17 and 2017-18 has been rejected vide order dated 18[th] of August,2021 passed by Respondent No. 1, namely the Deputy/AssistantCommissioner of Income Tax, Central Circle-3, 6[th] Floor, CentralRevenue Building (Annexe), Beer Chand Patel Marg, Patna- 800001 (Annexure-2). It is further submitted on behalf of the petitioner that theimpugned order is a cryptic and non-speaking. No reason has beenassigned on basis of which impugned order has been passed.There is no consideration of objection raised by the petitioneragainst initiation of proceeding. The order does not disclose theapplication of mind by the authority who has passed the order. and 2017-18 has been rejected vide order dated 18[th] of August,2021 passed by Respondent No. 1, namely the Deputy/AssistantCommissioner of Income Tax, Central Circle-3, 6[th] Floor, CentralRevenue Building (Annexe), Beer Chand Patel Marg, Patna- 800001 (Annexure-2). It is further submitted on behalf of the petitioner that theimpugned order is a cryptic and non-speaking. No reason has beenassigned on basis of which impugned order has been passed.There is no consideration of objection raised by the petitioneragainst initiation of proceeding. The order does not disclose theapplication of mind by the authority who has passed the order. As such, we dispose of the present petition in thefollowing terms:- (a) We quash and set aside the impugned order dated18[th] of August, 2021 passed by Respondent No. 1, namely theDeputy/Assistant Commissioner of Income Tax, CentralCircle-3, 6[th] Floor, Central Revenue Building (Annexe), BeerChand Patel Marg, Patna- 800 001 (Annexure-2); (b) Matter is remitted to the Assessing Authority; (c) The Assessing Authority shall pass a fresh order,dealing with the objections of the petitioner for initiation ofproceedings under Section 147 of the Income Tax Act, 1961; (d) The Assessing Authority shall consider the writtenobjection filed by the petitioner and thereafter pass a reasonedand speaking order, of course after complying with theprinciples of natural justice, and in accordance with law; (e) Petitioner undertakes to appear before theAssessing Authority on 29[th] of November, 2021 at 10:30A.M.; (f) Opportunity of hearing shall be afforded to theparties to place on record all essential documents andmaterials, if so required and desired; (g) During pendency of the case, no coercive stepsshall be taken against the petitioner. (h) The Assessing Authority shall pass a fresh orderonly after affording adequate opportunity to all concerned,including the writ petitioner; (i) Petitioner through learned counsel undertakes tofully cooperate in such proceedings and not takeunnecessary adjournment; (j) The Assessing Authority shall decide the case onmerits expeditiously, preferably within a period of twomonths from the date of appearance of the petitioner; (k) The Assessing Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied tothe parties; (l) Liberty reserved to the petitioner to challenge the order, if required and desired; The instant petition sands disposed of in theaforesaid terms. Interlocutory Application(s), if any, also standsdisposed of. Learned counsel for the respondents undertakes tocommunicate the order to the appropriate authority throughelectronic mode. (Sanjay Karol, CJ) veena/PKP- AFR/NAFRNAFRCAV DATENAUploading DateTransmission DateNA ( S. Kumar, J)