Wp/12259/2022 Of Gomti Nandan Educational Society v. Income Tax Officer Ward (1) Sagar

1 IN THE HIGH COURT OF MADHYA PRADESHAT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE VIRENDER SINGHON THE 17[th] OF FEBRUARY, 2023 WRIT PETITION No. 12259 of 2022 BETWEEN:- GOMTI NANDAN EDUCATIONAL SOCIETY THROUGHSECRETARY SHRI VIKAS AGRAWAL S/O SHRI PREMKUMAR AGRAWAL AGE 39 YEARS OCCUPATION JOBVIKAS AGRAWAL CHHOTI BAJA LYA BINA POSTOFFICE BINA TEHSIL BINA SAGAR (MADHYA PRADESH) (BY SHRI ASHISH GOYAL, ADVOCATE) .....PETITIONER AND 1.INCOME TAX OFFICER WARD (1) SAGAR INCOMETAX OFFICE, CIVIL LINES, SAGAR (MADHYAPRADESH)TAX OFFICE, CIVIL LINES, SAGAR (MADHYAPRADESH) 2.PR. CHIEF COMMISSIONER OF INCOME TAX 1,MPCG AAYKAR BHAWAN, ARERA HILLS, BHOPAL (MADHYA PRADESH) (NONE) .....RESPONDENTS This petition coming on for admission this day, JUSTICE SHEEL NAGU passed the following: ORDER Present petition has been filed under Article 226 of the Constitution ofIndia assailing order Annexure P/1 dated 31.03.2022 which is a show causenotice issued u/S 148 of Income Tax Act, 1961 (for brevity 'IT Act'), after theorder u/S 148A(d) of IT Act was issued on 31.03.2022. 2. The solitary contention of learned counsel for petitioner is that thefoundational order u/S 148(A)(b) of IT Act was issued qua PANNo.AABAG4517E which incidentally was surrendered by petitioner way backon 12.11.2014 vide Annexure P/2. 3. After hearing learned counsel for petitioner, it is obvious from the recordand the attending facts that petitioner has been asked to show cause though inrespect of surrendered PAN but competent authority i.e. Assessing Officer isyet to reach a final conclusion.and the attending facts that petitioner has been asked to show cause though inrespect of surrendered PAN but competent authority i.e. Assessing Officer isyet to reach a final conclusion. 4. All the contentions raised by learned counsel for petitioner are availableto be raised before the Assessing Officer.to be raised before the Assessing Officer. 5. This Court has no manner of doubt that Assessing Officer shall take intoaccount all the contentions raised by petitioner including one in respect ofsurrendered PAN No. that thereafter take a considered decision.account all the contentions raised by petitioner including one in respect ofsurrendered PAN No. that thereafter take a considered decision. 6. This Court without commenting upon merit and with aforesaid libertydeclines to entertain this petition which is dismissed in limine.declines to entertain this petition which is dismissed in limine. YS (SHEEL NAGU)JUDGEJUDGE (VIRENDER SINGH)JUDGEJUDGE