PANI BAI KOTHARI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX

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WPT/157/2019HC ChhattisgarhCGHC01043683201906 January 2020Author: HON'BLE SHRI JUSTICE P. SAM KOSHY2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that in view of the fact that a final assessment order has been passed on December 18, 2019, the matter has become of only academic interest. Consequently, the writ petition stands disposed of. The Court left open the questions raised by the petitioner to be agitated in an appropriate proceeding, including an appeal against the assessment order. No specific finding was given on the merits of the challenge to the Section 148 notice itself, as the Court deemed it academic. The operative direction was to dispose of the writ petition with liberty to the petitioner to pursue appellate remedies.

What were the facts?

The petitioner, Pani Bai Kothari, filed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The writ petition was filed on December 7, 2019. During the pendency of the writ petition, the Income Tax Department passed a final assessment order on December 18, 2019. The Department's counsel informed the Court that this subsequent order is appealable under Section 246A of the Income Tax Act. The Department produced the assessment order dated December 18, 2019, which was taken on record by the Court.

What were the issues?

1. Whether the writ petition challenging the notice under Section 148 of the Income Tax Act has become infructuous due to the subsequent passing of the final assessment order by the Revenue. The Petitioner's contention is not recorded. The Revenue's contention is that the passing of the final assessment order renders the challenge to the Section 148 notice infructuous, as the assessment order is an appealable order under Section 246A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 148,Section 246A

AI-generated summary — verify with the full judgment below

1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 157

of 2019 Pani Bai Kothari 21, Mahavir Colony, Durg Chhattisgarh ---- Petitioner Versus

1.

The Principal Commissioner Of Income Tax Raipur - 2, Central Revenue Building, Civil Lines, Raipur Chhattisgarh.

2.

The Income Tax Officer Ward - 1(4), Bhilai, District Durg Chhattisgarh. ---- Respondents For Petitioner : Mr. Mool Chand Jain, Advocate along with Mr. Ashok Patil, Advocate For Respondents : Ms. Naushina Afrin Ali, Advocate along with Mr. Ajay Kumrani, Advocate Hon'ble Shri Justice P. Sam Koshy Order on Board 07/01/2020

1.

The challenge in the present writ petition was the notice issued under Section 148 of the Income Tax Act.

2.

The writ petition was filed on 07.12.2019. Today, when the matter is taken up, the learned counsel for the Department submits that the Department has in the meanwhile passed the final assessment order itself and as such the issue involved in the case has become infructuous and the subsequent order passed on 18.12.2019 is itself an appealable order under Section 246A of the Income Tax Act.

3.

The counsel for the Department produced the order dated 18.12.2019 to the Court, the said order is taken on record.

4.

In view of the fact that an assessment order has since been passed on 18.12.2019, in the opinion of this Court the matter as such has become of only academic interest. Accordingly, the present writ petition stands disposed of leaving open the questions, which were 2 raised by the petitioner in this petition to be agitated in an appropriate proceeding including appeal, which the petitioner may prefer challenging the assessment order.

5.

With the aforesaid observations and liberty, the present writ petition stands disposed of. (P. Sam Koshy) Judge Ved

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