Case Law › High Court › Wpms/928/2014 Of Ramesh Batta v. Deputy...

Wpms/928/2014 Of Ramesh Batta v. Deputy Commissioner Of Income Tax And Another

High Court 24 Aug 2017 In favour of: Assessee

Forum / Bench

High Court · ukhcucis_pg

Parties

Date of order

24 Aug 2017

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In Wpms/928/2014 Of Ramesh Batta v. Deputy Commissioner Of Income Tax And Another, the High Court (2017) allowed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

WPMS No.928 of 2014, 933/14, 945/14 and 946/14 Hon’ble Rajiv Sharma, J. Mr. Chetan Joshi, Advocate, for the petitioner. Mr. H.M. Bhatia, Advocate, for the respondents. Since the common questions of law and facts are involved in all these petitions, the same have been taken up together and decided by this common order. The Commissioner of Income Tax commenced the proceedings u/s 263 of the Income Tax Act. Petitioner assailed that order before the Income Tax Appellate Tribunal (ITAT). The ITAT passed the stay order on 26.12.2013. However, despite the stay order dated 26.12.2013, the Assessing Officer passed the order on 14.3.2014. Once the stay had been granted by the ITAT on 26.12.2013, the order dated 14.3.2014 could not be passed. Moreover, the ITAT has also quashed the entire proceedings u/s 263 of the Act. Accordingly, the writ petitions are allowed. Orders, under challenge, are quashed and set aside. Pending application, if any, stands disposed of. Rdang (Rajiv Sharma, J.) 24.08.2017

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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