SHREE RAMNIWAS GOYAL MEMORIAL TRUST AND ANR. vs. INCOME TAX OFFICER (EXEMPTION), WARD-1(1), KOLKATA AND ANR.

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WPO/99/2020HC CalcuttaWBCHCO000421202014 December 2020Author: HON'BLE JUSTICE SHEKHAR B. SARAF2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court observed that the rectification application was made by the petitioner prior to June 2020. Consequently, the respondent no. 1 (Income Tax Officer) was directed to grant an opportunity of hearing to the petitioner. Following the hearing, the officer is to pass a reasoned order with regard to the rectification application within six weeks from the date of communication of the order. The reasoned order must be communicated to the petitioner within four weeks thereafter. The writ petition was disposed of on these directions. Since no affidavits were exchanged, the allegations in the writ petition were deemed not admitted by the respondents.

What were the facts?

The writ petitioner, Shree Ramniwas Goyal Memorial Trust and Anr., filed an application under Section 154 of the Income Tax Act, 1961, on January 10, 2020. The petitioner was aggrieved by the inaction of the respondent authorities in considering this application. The respondent authorities contended that a new application form was required for Section 154 applications from June 1, 2020. The petitioner's application was filed prior to this date. The High Court was hearing the application under Article 226 of the Constitution of India.

What were the issues?

1. Whether the respondent authorities have failed to consider the rectification application filed by the petitioner under Section 154 of the Income Tax Act, 1961, made on January 10, 2020. Assessee's Contention: The petitioner argued that the respondent authorities were in inaction regarding their Section 154 application filed on January 10, 2020. Revenue's Contention: The respondent authorities submitted that a new application form was mandated for Section 154 applications from June 1, 2020. However, they did not dispute that the petitioner's application was filed before this date.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

OD 3 WPO 99 of 2020 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE SHREE RAMNIWAS GOYAL MEMORIAL TRUST AND ANR. VERSUS INCOME TAX OFFICER (EXEMPTION), WARD-1(1), KOLKATA AND ANR.

BEFORE: The Hon'ble JUSTICE SHEKHAR B. SARAF Date : 14th December, 2020. APPEARANCE: Mr. R.N.Dutt,Adv. Ms. Sutapa Roychoudhury,Adv. Mr. Abhijit Das,Adv. Mr. S.R.Choudhury,Adv. Mr. Soumen Bhattacharjee,Adv. The Court:- This is an application under Article 226 of the Constitution of India wherein the writ petitioner was aggrieved by inaction on the part of the respondent authorities in considering his application under Section 154 of the Income Tax Act, 1961 made on January 10,2020. I have heard Counsel appearing on behalf of both the parties. Counsel appearing on behalf of the respondent submits that from 1st June, 2020 a new application form is required to be filled in for application under Section 154 of the Income Tax, 1961. However, on a perusal of the record, it is clear that the rectification application was made by the petitioner prior to June, 2020 and, accordingly, the officer concerned, being the respondent no. 1 is directed to grant an opportunity of hearing to the petitioner and thereafter pass a reasoned order with regard to the rectification application made by the petitioner within a period of six weeks from the date of communication of this order. The reasoned order should be communicated to the petitioner within a period of four weeks. The writ petition is thus disposed of. Since no affidavits have been exchanged, the allegations contained in the writ petition are deemed not to have been admitted by the respondents. (SHEKHAR B. SARAF,J.) S.Chandra 2

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