M/S Satya Vidya Real Estate Private Limited A Company Duly Registeredunder The Provisions Of The Companies Act v. Assistant Commissioner Of Income Tax Central Circle, Bilaspur, Incometax Department

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WA No. 217 of 2022 M/s Satya Vidya Real Estate Private Limited A Company Duly RegisteredUnder The Provisions Of The Companies Act, 1956, Having ItsRegistered Office At, Hatari Bazar Road, Sakti -495689, Chhattisgarh,Through Its Director Arun Kumar Agrawal ---- Appellant Versus Assistant Commissioner Of Income Tax Central Circle, Bilaspur, IncomeTax Department, Having Its Office At, Aayakar Bhawan, Vyapar Vihar,Bilaspur, District - Bilaspur – 495001, Chhattisgarh ---- Respondent (Cause-title taken from Case Information System) For AppellantFor Respondent : Mr. Ankit Singhal, Advocate: Mr. Amit Chaudhari, Advocate Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri Rajendra Chandra Singh Samant, Judge Judgment on Board Per Arup Kumar Goswami, Chief Justice 02.05.2022 Heard Mr. Ankit Singhal, learned counsel for the appellant. Alsoheard Mr. Amit Chaudhari, learned counsel, appearing for the solerespondent. 2.This appeal is presented against an order dated 30.03.2022 passedby the learned Single Judge in Writ Petition (T) No.87 of 2022, wherebythe learned Single Judge declined to entertain the writ petition as the Anu appellant has efficacious alternative remedy under Section 246A of theIncome Tax Act, 1961 (for short, ‘Act of 1961’). 3.The challenge in the writ petition was to a notice issued under Section 153C of the Act of 1961. The grievance expressed was that theassessing officer who handed over materials seized to the assessingofficer having jurisdiction did not record any satisfaction. 4.Though it was not disputed by Mr. Singhal as recorded by thelearned Single Judge that the assessee having submitted an applicationbefore the assessing officer, he supplied reasons recorded by him beforeissuance of notice under Section 153C of the Act of 1961, Mr. Singhalsubmits that recording of satisfaction by the other assessing officer wasnot supplied along with other materials. 5.During the pendency of the writ petition, assessment order waspassed on 21.03.2022 (digitally signed on 26.03.2022). 6.In the attending facts and circumstances of the case, we are of theconsidered opinion that no interference is called for with the order of thelearned Single Judge and, accordingly, the writ appeal is dismissed. Sd/- Sd/- (Arup Kumar Goswami)(Rajendra Chandra Singh Samant) Chief Justice Judge