Cwjc/7835/2022 Of Bihar Yoga Bharati v. The Principal Chief Commissioner Of Income Tax Bihar And Jharkhand

IN THE HIGH COURT OF JUDICATURE AT PATNACivil Writ Jurisdiction Case No.7835 of 2022 ====================================================== Bihar Yoga Bharati a Society registered under Societies Registration Act,1860, through its President, Swami Shivadhyanam Saraswati, son of VirendraThaper, aged 46 years, Male, resident of Bihar Yoga Bharati, Yoga VidyaCampus, Fort Area, Munger, P.O.- Ganga Darshan, P.S.- Kotwali, District-Munger (Bihar), Pin- 811201. ... ... Petitioner/s Versus 1.The Principal Chief Commissioner of Income Tax Bihar and Jharkhand. 2.The Income Tax Officer, Ward- 4(1), Patna. ... ... Respondent/s ====================================================== Appearance :For the Petitioner/s: Ms. Smriti Singh, AdvocateFor the Respondent/s: 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 Heard learned counsel for the parties. The petitioner has prayed for the following relief/s :- In the attending facts and circumstances, we are inclined to allow the present petition, more so, on the ground thatpetitioner was not afforded adequate opportunity inasmuch as noopportunity of filing reply within seven days, as contemplatedunder Section 148A of Income Tax Act, 1961 (hereinafterreferred to as the ‘Act’), is stipulated. We notice that in the instant case, notice was issued on23[rd] of March, 2022, directing the petitioner to respond on orbefore 29[th] of March, 2022. No doubt, petitioner did respond butthen the obligation cast upon the officer to afford “7 clear days”,as is so stipulated in the section was never afforded to thepetitioner. The language of the section is unambiguously clear.There is a mandate to the officer to provide opportunity to thepetitioner of filing response and such period being “not less than”seven days. We notice that the respondent authority passed theorder on 04.04.2022 which also only exhibits undue haste inpassing the order against the assessee. We are persuaded by Ms. Smriti Singh, learned counselfor the petitioner, to take the aforesaid view also on the strengthof the decision dated 12[th] May, 2022 rendered by Delhi HighCourt in W.P.(C) 7385 of 2022, titled as Shri Sai Co-operativeThrift and Credit Society Ltd. Vs. The Income Tax Officer,Ward 43-6. Accounting for all the attending facts andcircumstances, the order dated 04.04.2022, passed by respondentno.2, namely, the Income Tax Officer, Ward-4(1), Patna is setaside with the authority to issue a fresh notice within 15 days interms of Section 148 of the Income Tax Act, 1961 and completethe appropriate proceedings in accordance with law. Petitioner through learned counsel undertakes to fullyco-operate and respond to the notice within the period stipulatedunder Section 148A of the Act and/or the period specified in thenotice. The officer concerned shall pass an order within aperiod of two months thereafter. The petition stands disposed of in the aforesaid terms. Interlocutory Application(s), if any, stands disposed of. (Sanjay Karol, CJ) Ashwini/Sujit AFR/NAFRNACAV DATENAUploading Date28.06.2022Transmission DateNA ( S. Kumar, J)