Opposite Party v. Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income Tax Ofïcer, National Faceless Assessment Center, Delhi In A Time Bound Period As Contain

-Court No. 3 Case :- WRIT TAX No. - 206 of 2024Petitioner :- Smt. Kusum MaheshwariRespondent :- Union Of India Thru. Secy. MinistryOf Finance , Income Tax Deptt. , New Delhi And Others Counsel for Petitioner :- Neeraj Kumar Rai,Raj Kumar Singh,Shachindra Pratap SinghCounsel for Respondent :- A.S.G.I.,Kushagra Dikshit Hon'ble Mrs. Sangeeta Chandra,J.Hon'ble Shree Prakash Singh,J. Heard learned counsel for the petitioner, learnedStanding Counsel and Shri Kushagra Dixit alongwith Shri Neerav Chitravanshi, learned counselappearing on behalf of respondents no.2 to 5. This petition has been filed with the following mainprayers :- i. To issue a writ, order or direction in thenature of certiorari for quashing theAssessment Order dated 21.03.2022, Noticedated 21.3.2022, under section 156 of theIncome Tax Act, 1961 for the Assessmentyear 2016-2017, demanding a sum ofRs.6688652/- (Rupees Sixty Eight Lacs EightyEight Thousand Five Hundred Sixty Two) andnotice under Section 221 (1) of the IncomeTax Act, 1961 dated 27.05.2024 as containedin Annexure No.1, 2 and 3 to this writpetition.nature of certiorari for quashing theAssessment Order dated 21.03.2022, Noticedated 21.3.2022, under section 156 of theIncome Tax Act, 1961 for the Assessmentyear 2016-2017, demanding a sum ofRs.6688652/- (Rupees Sixty Eight Lacs EightyEight Thousand Five Hundred Sixty Two) andnotice under Section 221 (1) of the IncomeTax Act, 1961 dated 27.05.2024 as containedin Annexure No.1, 2 and 3 to this writpetition. ii. To issue a writ, order or direction in thenature of mandamus to be issued to theRespondents to drop the penalty underSection 221 (1) of the Income Tax Act, 1961and rectify the Assessment Order afterobtaining Final Report of DepartmentalValuation OfÏcer of the Income TaxDepartment.nature of mandamus to be issued to theRespondents to drop the penalty underSection 221 (1) of the Income Tax Act, 1961and rectify the Assessment Order afterobtaining Final Report of DepartmentalValuation OfÏcer of the Income TaxDepartment. iii.To issue a writ, order or direction in thenature of mandamus commanding thenature of mandamus commanding the opposite party no.3, for expeditious disposalof the appeal filed under section 246 (A) ofthe Income Tax Act, 1961 bearing Appeal No.NFAC/2015-16/10118836 (Kusum Maheshwarivs. Additional/ Joint/ Deputy/ AssistantCommissioner of Income Tax/ Income TaxOfÏcer, National Faceless Assessment Center,Delhi in a time bound period as contained inAnnexure No.4 to this writ petition." It is the case of the petitioner that she had filedher return of the Income tax under Section 139 on08.10.2016 declaring a total income ofRs.8,91,210/-. The case of the petitioner was selected for scrutinyby the Department and notice was issued underSection 148 of the Income Tax Act on 30.3.2021. Itwas alleged that the petitioner had filed a returnfor Rs.8, 91, 210/- but she had bought property ofamount of Rs.1,50,00000/-, the circle rate of whichwas Rs.2,50,00000/-. The petitioner filed a reply.She denied the allegations made. The matter was referred to the Valuation OfÏcerunder Section 153 but before the report could besubmitted by the Valuation OfÏcer the impugnedorder has been passed. It has been submitted that petitioner file an appealchallenging the order dated 21.3.2022 but suchappeal has remained pending and interim reliefprayed by the petitioner has not been consideredand recovery orders have been issued on27.5.2024, hence, this petition has been filed. The matter was referred to the Valuation OfÏcerunder Section 153 but before the report could besubmitted by the Valuation OfÏcer the impugnedorder has been passed. It has been submitted that petitioner file an appealchallenging the order dated 21.3.2022 but suchappeal has remained pending and interim reliefprayed by the petitioner has not been consideredand recovery orders have been issued on27.5.2024, hence, this petition has been filed. Learned counsel for the petitioner has pointed outthe apparent error in passing of the order on21.3.2022 where mention has been made that thematter was referred to the Valuation OfÏcer andthe report was awaited but still ignoring theexplanation 1 (v) of Section 153, it has beenobserved that the limitation was expiring on31.3.2022 and the assessing ofÏcer has, therefore,hurriedly passed the order impugned. The counsel for the respondent on the basis ofinstructions says that the petitioner has not filed any application for interim relief in the appeal. This petition is disposed of with the direction tothe petitioner to file an application for interimrelief in the pending appeal within one week fromtoday. If such an application is moved theappellate authority shall consider the applicationfor interim relief on its merits and decide the samewithin a period of three weeks thereafter. Order Date :- 5.8.2024mks