ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1 (1), RAIPUR vs. SATISH THOURANI

MCC/830/2026HC ChhattisgarhCGHC01033845202602 September 2026Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY2 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court held that the Assessing Officer would be at liberty to conduct the enquiry manually, provided it is done in accordance with the provisions of Section 148A(a) of the Income Tax Act, 1961. The Court considered the facts and the previous direction issued in WPT No.79 of 2024. The reasoning appears to be that while the mechanism for online enquiry might be defunct due to the deletion of the specific provision, the underlying requirement for an enquiry under that section, as directed, can still be fulfilled through manual means, adhering to the spirit of the provision. The MCC was disposed of with this liberty granted.

What were the facts?

The Assistant Commissioner of Income Tax and Principal Commissioner of Income Tax (applicants) filed a Miscellaneous Civil Application (MCC) seeking modification of an order dated July 8, 2026, passed in Writ Petition (Civil) No. 79 of 2024. The original writ petition directed the Assessing Officer to conduct an enquiry in accordance with Section 148A(a) of the Income Tax Act, 1961. The applicants argued that Section 148A(a) had been deleted, making it practically impossible to conduct the enquiry through the ITBA Portal, and requested permission to conduct a manual enquiry. The non-applicants did not object.

What were the issues?

1. Whether the Assessing Officer can be permitted to conduct a manual enquiry under Section 148A(a) of the Income Tax Act, 1961, when the said provision has been deleted. Assessee's Contention: The applicants (Revenue) argued that Section 148A(a) of the Income Tax Act, 1961, has been deleted, rendering it practically impossible to conduct the enquiry through the ITBA Portal. They contended that the Assessing Officer should be permitted to conduct the enquiry manually. Revenue's Contention: The judgment records no specific contention from the Revenue's side in the MCC application, other than their submission through their counsel.

Which sections of the Income-tax Act were involved?

Section 148A(a)

AI-generated summary — verify with the full judgment below

CGHC010338452026

2026:CGHC:38981

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 830 of 2026 1 - Assistant Commissioner Of Income Tax, Circle-1 (1), Raipur Central Revenue Building, Raipur, Chhattisgarh (Resp. No. 2 In The Writ Petition) 2 - Principal Commissioner Of Income Tax, Raipur Central Revenue Building, Raipur, Chhattisgarh (Resp. No. 3 In The Writ Petition) 3 - Chief Commissioner Of Income Tax, Raipur Central Revenue Building, Raipur Chhattisgarh (Resp. No. 4 In The Writ Petition)

... Applicants versus 1 - Satish Thourani S/o Late Shri Mansharam Aged About 52 Years R/o M.M. Niwas, 6 Bungalow, Godriwala City, Baba Gelaram Nagar, Opposite Godriwala Dham, Deopuri, Raipur, Chhattisgarh (Petitioner In The Writ Petition) 2 - Union Of India Through Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi (Resp. No. 1 In The Writ Petition) ---- Respondents For Applicants : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Choudhary, Advocate For Non-applicant No.1 : Mr. Siddharth Dubey, Advocate For Non-applicant No.2 : Mr. Abhishek Banjare, CGC Hon'ble Shri Justice

Rakesh Mohan Pandey

Order on Board 03.09.2026

Heard.

The applicant has filed this MCC application for modification of order dated 08.07.2026 passed in WPT No.79 of 2024. 3. Mr. Kumrani, learned counsel appearing for the applicants would submit that this Court, in the above-referred writ petition, directed REKHA SINGH REKHA SINGH DN: cn=REKHA SINGH, ou=HIGH COURT, o=HIGH COURT OF CHHATTISGARH, st=Chhattisgarh, c=IN Date: 2026.09.03 15:02:50 +0530

-2- the Assessing Officer to conduct an enquiry in accordance with the provisions of Section 148A(a) of the Income Tax Act, 1961. He would submit that said provision has already been deleted and, therefore, it is not practically possible to conduct an enquiry through the ITBA Portal. He would contend that the Assessing Officer may be permitted to conduct an enquiry manually.

No objection from other side.

Heard.

Having considered the facts of the case and the direction issued in WPT No.79 of 2024 dated 08.07.2026, the Assessing Officer would be at liberty to conduct an enquiry manually, but in accordance with the provisions of Section 148A(a) of the Act of 1961. 7. MCC is accordingly disposed of.

(Rakesh Mohan Pandey)

Judge Rekha

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