RAS BUILDCON PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX RAIPUR - 1

PDF · subscribers
WPT/146/2021HC ChhattisgarhCGHC01021010202130 July 2026Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition as rendered infructuous. The reasoning was based on the submission made by the learned counsel for the respondents, who stated that the assessment proceedings had already been concluded and an assessment order had been passed. Therefore, the challenge to the notice under Section 148 and the initiation of proceedings had become moot. The Court did not decide on the merits of the original challenge to the Section 148 notice. No specific relief was granted to the petitioner, and no issue was left undecided as the petition itself was disposed of.

What were the facts?

The petitioner, RAS Buildcon Private Limited, through its Director Sanjay Agrawal, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition challenged a notice dated June 30, 2021, issued by the Income Tax Officer Ward 4(1), Raipur, under Section 148 of the Income Tax Act, and the assessment proceedings initiated pursuant to it. The assessment year(s) are not explicitly stated but the notice is dated 2020-21. The petitioner sought to quash this notice and the subsequent proceedings. The respondents are the Principal Commissioner of Income Tax, Raipur – 1, and the Income Tax Officer Ward 4(1), Raipur. The petitioner was absent on two occasions when the matter was called.

What were the issues?

1. Whether the writ petition challenging the notice issued under Section 148 of the Income Tax Act and the proceedings initiated pursuant thereto is maintainable when the assessment proceedings have already been concluded and an assessment order has been passed? (Question of law and fact, concerning the stage of proceedings under Section 148 of the Income Tax Act). Assessee's Contention: The petitioner sought to quash the notice and proceedings. (No specific arguments recorded as the petitioner was absent). Revenue's Contention: The learned counsel for the respondents contended that the proceedings have already been concluded and an assessment order has been passed.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

1

CGHC010210102021

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 146 of 2021 • RAS Buildcon Private Limited Office At FF - 35-36 Milennium Plaza, GE Road, Banstall, Raipur Through Director, Sanjay Agrawal, 58 Yrs. S/o Late Dr. Ramavtar Agrawal, 9B, South Avenue, Chaubey Colony, Raipur.

... Petitioner versus

1.

Principal Commissioner of Income Tax Raipur – 1, New Central Revenue Building, Civil Lines, Raipur, Chhattisgarh.

2.

Income Tax Officer Ward 4(1), Raipur.

... Respondent(s) For Petitioner

: None, in two rounds. For Respondents : Ms. Ankita Gaurha, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 31.07

.2026

1.

By way of this petition, the petitioner has sought the following relief(s):- “10.1 Quashing the impugned DIN & Notice No. ITBA / AST/S/148/2020-21/1033923597 (1) dated 30/06/2021 issued by Income Tax Officer Ward 4 (1), Raipur under Section 148 of the Act and proceedings initiated pursuant thereto (Annexure - P/1).

10.

2 Pass any other order or orders as may be deemed fit in the facts and circumstances of the case.”

2.

It appears that the petitioner has challenged assessment proceedings initiated against him according to the provisions of Section 148 of Income Tax Act. SIDDHANT TAMRAKAR SIDDHANT TAMRAKAR Date: 2026.07.31 16:28:09 +0530

2

3.

Learned counsel appearing for respondents would contend that proceedings have already been concluded and assessment order has been passed.

4.

Having considered submission made by Ms. Ankita Gaurha, Advocate, this petition is dismissed being rendered infructuous.

(Rakesh Mohan Pandey) JUDGE $iddhant

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →