MUTYALA MOHAN vs. ASSISTANT COMMISSIONER OF INCOME TAX

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MCC/97/2024HC ChhattisgarhCGHC01002121202408 February 2024Author: HON'BLE SHRI JUSTICE NARENDRA KUMAR VYAS2 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court allowed the Misc. Civil Case. It ordered that in the order dated 11.12.2023 in Writ Petition (T) No. 4639/2022, the phrase 'to avail the remedy available under the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 for settlement' shall be read as 'to prefer an appeal under the provisions of Income Tax Act'. The Court directed that the rest of the order passed previously shall remain intact. The modification was made to accurately reflect the applicant's intended course of action under the Income Tax Act, 1961.

What were the facts?

The applicant, Mutyala Mohan, filed a Misc. Civil Case (MCC) seeking modification of an order dated 11.12.2023 passed in Writ Petition (T) No. 272/2023. The applicant's counsel stated that the applicant intended to pursue a remedy under the Income Tax Act, 1961. However, the previous order inadvertently mentioned liberty to avail a remedy under the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. The MCC was filed to correct this specific mention in the earlier order.

What were the issues?

1. Whether the High Court should modify its previous order dated 11.12.2023 to reflect the applicant's intention to avail a remedy under the Income Tax Act, 1961, instead of the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023. Assessee's Contention: The applicant argued that there was an inadvertent error in the previous order, which incorrectly mentioned the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023, whereas the applicant intended to pursue remedies under the Income Tax Act, 1961. Revenue's Contention: The judgment does not record any specific contention from the non-applicant (revenue).

AI-generated summary — verify with the full judgment below

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 97 of 2024 Mutyala Mohan S/o Shri M.K. Swamy, Aged About 63 Years R/o Quarter No. B, Block No. 2, Street No. 10, Sector, -5, Bhilai, Ps Bhilai, Tahsil And District Durg Chhattisgarh. 490001 Pan Ahlpm608d. ---- Applicant Versus Assistant Commissioner Of Income Tax Circle -1 (1) Bunglow No. 32, Bhilai, District Durg Chhattisgarh 491006. ---- Non-applicant For Applicant : Mr. Manoj Kumar Sinha, Advocate For Non-applicant : Mr. Ajay Kumrani, Advocate Hon'ble Shri Justice

Narendra Kumar Vyas Order on Board 09.02.2024

1.

Present Misc. Civil Case has been filed seeking modification in order dated 11.12.2023 passed in Writ Petition (T) No. 272/2023. 2. Learned counsel for the applicant would submit that he intends to avail remedy under the Income Tax Act, 1961 whereas inadvertently in the order dated 11.12.2023 in paragraph No. 1 liberty to avail the remedy available under the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 has been mentioned, which may kindly be corrected.

3.

Accordingly, it is ordered that in the order dated 11.12.2023 in Writ Petition (T) No. 4639/2022 in paragraph No. 1 'to avail the remedy available under the Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 for settlement' shall be read as 'to prefer an appeal under the provisions of Income Tax Act' and rest of the order passed by this Court shall remain intact.

4.

With the aforesaid modification the Misc. Civil Case is allowed. Copy of the order passed in Misc. Civil Case shall also be kept in record of Writ Petition (T) No. 272/2023. (Narendra Kumar Vyas) Judge kishore

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