Cwjc/5971/2022 Of Ranbir Singh v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.5971 of 2022 ====================================================== Ranbir Singh, S/o Late J.L. Singh, resident of 28, Montessori School Lane,Boring Road, P.S.-Srikrishnapuri, District-Patna through authorizedrepresentative, Uday Pratap Singh, S/o Ranbir Singh, aged 61 years, Male,resident of B6-503, Alcon Rennaisant, Survey No-54/3/1, Near EON IT Park,Pune, Maharashtra. ... ... Petitioner/s Versus 1.The Union of India through the Principal Chief Commissioner, Income Tax(Bihar and Jharkhand), Revenue Building, Bir Chand Patel Path, Patna.(Bihar and Jharkhand), Revenue Building, Bir Chand Patel Path, Patna. 2.The Principal Chief Commissioner, Income Tax (Bihar and Jharkhand),Revenue Building, Bir Chand Patel Path, Patna.Revenue Building, Bir Chand Patel Path, Patna. 3.The Deputy Commissioner of Income Tax, Circle 4, Lok Nayak Bhawan,Dak Bungalow Chouraha, Patna.Dak Bungalow Chouraha, Patna. 4.The Income Tax Officer, Ward-1 (1), Lok Nayak Bhawan, Dak BungalowChouraha, Patna.Chouraha, Patna. 5.The Deputy Commissioner of Income Tax, National Faceless AssessementCentre, Delhi.Centre, Delhi. ... ... Respondent/s ======================================================Appearance :For the Petitioner/s: Mr. P.N.Shahi, Sr. Advocate Mr.Alok Kumar @ Alok Kr Shahi, Advocate For the Respondent/s: Dr. K.N.Singh, A.S.G. Mr. Rishi Raj Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMARORAL JUDGMENT(Per: HONOURABLE THE CHIEF JUSTICE) Date : 21-06-2022 Petitioner has prayed for the following relief(s):- “a) For issuance of writ of Certiorari, quashingassessment order dated 26.03.2022 passed under Sec.147 read with Sec. 144 read with Sec. 144B ofIncome Tax Act and demand notice dated 26.03.22(Annexure-10 Series) issued by respondent no 5 forAY 2014-15 without considering the reply filed bythe Petitioner, respondent had violated the principles of Natural Justice. b) For any other consequential relief or reliefsfor which the petitioner is found entitled duringcourse of hearing of this writ petition.” On 25.04.2022, we had passed the following order:- “Shri P.N. Shahi, learned senior counsel for thepetitioner, inviting our attention to paragraph no. 2.9(page-77) of the draft assessment order (page 73),submits that the assessee had placed on recordmaterial (page 25) which ought to have beenconsidered by the authority while passing theassessment order dated 26th March, 2022 (page 84).There is proper acknowledgment of the petitionerhaving placed additional material (page 25) whichthe authority ought to have looked into and dealtwith while passing the final order in proposition tobe draft assessment order dated 14th of March, 2022. It is further pointed out that had the authorityaccounted for such material, perhaps the issue ofshort term capital gain would have had a differentbearing on the outcome of the decision i.e. theassessment order dated 26th of March, 2022. Notice. As prayed for, let Reply be positively filed bythe respondents within a period of three weeks fromtoday. Rejoinder thereto, if any, be filed within aperiod of three weeks thereafter. Meanwhile, no coercive steps be taken againstthe petitioner. List this case on 21.06.2022.” The observations made supra are not disputed. In view of the same, the impugned order ofassessment dated 26.03.2022 (Annexure- 10 series, Page 84) isquashed and set aside for the reason that the order stands passed in violation of principles of natural justice; material placed onrecord was neither referred to nor considered and dealt with;entails civil and penal consequences inasmuch as liability standsfastened upon the petitioner. Liberty reserved to the petitioner to placeadditional materials, should the need so arise, within a period oftwo weeks from today. Meanwhile, no coercive steps be taken againstthe petitioner. List this case on 21.06.2022.” The observations made supra are not disputed. In view of the same, the impugned order ofassessment dated 26.03.2022 (Annexure- 10 series, Page 84) isquashed and set aside for the reason that the order stands passed in violation of principles of natural justice; material placed onrecord was neither referred to nor considered and dealt with;entails civil and penal consequences inasmuch as liability standsfastened upon the petitioner. Liberty reserved to the petitioner to placeadditional materials, should the need so arise, within a period oftwo weeks from today. The Assessing Authority shall pass a fresh orderexpeditiously in compliance with the principles of naturaljustice. The instant petition sands disposed of in theaforesaid terms. Interlocutory Application(s), if any, also standsdisposed of. (Sanjay Karol, CJ) Sujit/Ashwini AFR/NAFRCAV DATEUploading Date23.06.2022Transmission Date ( S. Kumar, J)