C.I.T.JALANDHAR vs. KISHAN KUMAR C/O CHAMAN LAL&SONS

PDF · subscribers
ITR/165/1996HC Punjab & HaryanaPHHC01034970199619 September 2007Author: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE M.M. KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court returned the question of law unanswered. The Court noted that the Revenue had requested time to produce an order passed under Section 146 of the Income Tax Act, 1961, but failed to do so despite being granted two opportunities. Furthermore, the Revenue stated that the ITAT's order dated 24.11.1994 was not available in the office of the Commissioner of Income Tax, Jalandhar. In light of the Revenue's inability to produce the necessary documents and the unavailability of the order under challenge, the High Court could not decide the reference. No finding was given on the merits of the ITAT's decision to quash the reassessment proceedings.

What were the facts?

The Commissioner of Income Tax, Jalandhar (Revenue) filed an Income Tax Reference (ITR) No. 165 of 1996 before the High Court of Punjab and Haryana at Chandigarh. The reference arose from an order dated 24.11.1994 passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, in ITA No. 1685/ASR/1989 concerning assessment year 1983-84. The Revenue sought the opinion of the High Court on a question of law. During the proceedings, the Revenue requested time to produce an order passed under Section 146 of the Income Tax Act, 1961, but failed to do so despite two opportunities. The Revenue also stated that the ITAT's order dated 24.11.1994 was not available in the CIT's office.

What were the issues?

1. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in quashing the reassessment proceedings initiated under Section 147(a) of the Income-tax Act, 1961? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The issue is presented as a question of law referred by the ITAT at the instance of the Revenue. Revenue's Contention: The Revenue sought to have the question of law answered, implying they disagreed with the ITAT's decision to quash the reassessment proceedings. They attempted to produce an order under Section 146 of the Income Tax Act, 1961, to support their case, but failed to do so.

Which sections of the Income-tax Act were involved?

Section 147(a),Section 146

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH Date of Decision:19.9.2007 Commissioner of Income Tax, Jalandhar --Petitioner Vs. Sh. Krishan Kumar --Respondent Coram: Hon'ble Mr. Justice M.M.Kumar Hon'ble Mr. Justice Ajay Kumar Mittal *** Present: Mr. Sanjiv Bansal, Advocate for the revenue. *** M.M.Kumar, J. At the instance of the revenue, Income Tax Appellate Tribunal, Amritsar Bench, Amritsar has referred the question of law for opinion of this Court which is stated to have arisen from its order dated 24.11.1994 passed in ITA No. 1685/ASR/1989 pertaining to the assessment year 1983-84. The questions is as under:- “Whether on the facts and in the circumstances of the case, the Tribunal is right in law in quashing the reassessment proceedings initiated under Section 147 (a) of the Income-tax Act, 1961?” When the matter came up for consideration on 11.7.2007, learned counsel for the revenue requested for some time to produce order dated 28.2.1985 passed under Section 146 of the Income Tax Act, 1961. Despite granting two opportunities, the order has not been produced. It has, however, been stated by referring to letter dated 30.8.2007 that the order -2- dated 24.11.1994 is not available in the office of the CIT, Jalandhar. A copy of the letter has been taken on record as mark 'A'. In view of the above, the question is returned unanswered. (M.M.KUMAR) JUDGE (AJAY KUMAR MITTAL) JUDGE September 19, 2007 paramjit

More judgments on Section 147(a)

All 43 judgments and leading authorities on Section 147(a) →

Recent GST High Court judgments

Search GST case law →