Gomti Nandan Educational Society vs. Income Tax Officer Ward (1) Sagar

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WP/12259/2022HC Madhya Pradesh17 February 2023Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages
For Petitioner: Ashish Goyal
AI SummaryDismissed

What did the High Court hold?

The High Court held that all contentions raised by the petitioner, including the one regarding the surrendered PAN, are available to be raised before the Assessing Officer. The Court expressed no doubt that the Assessing Officer would consider all these contentions, including the one concerning the surrendered PAN No. AABAG4517E, before taking a considered decision. Without commenting on the merits of the case, the Court declined to entertain the petition and dismissed it in limine. The operative direction is that the Assessing Officer shall consider the petitioner's contentions.

What were the facts?

The petitioner, Gomti Nandan Educational Society, filed a writ petition under Article 226 of the Constitution of India challenging a show cause notice dated 31.03.2022 issued under Section 148 of the Income Tax Act, 1961. This notice followed an order passed under Section 148A(d) of the IT Act on the same date. The petitioner's sole contention was that the foundational order under Section 148A(b) was issued concerning PAN No. AABAG4517E, which the petitioner had surrendered on 12.11.2014. The respondents, the Income Tax Officer and the Pr. Chief Commissioner of Income Tax, were not represented.

What were the issues?

1. Whether the show cause notice issued under Section 148 of the Income Tax Act, 1961, is valid when it pertains to a PAN number that has been surrendered by the assessee. The petitioner argued that the entire process, initiated by the order under Section 148A(d) and followed by the show cause notice under Section 148, is flawed because it is based on a surrendered PAN. The petitioner relied on the fact of surrender dated 12.11.2014 as evidence of the invalidity of the subsequent proceedings. The revenue did not present any arguments.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(d),Section 148A(b)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE VIRENDER SINGH ON THE 17th OF FEBRUARY, 2023 WRIT PETITION No. 12259 of 2022 BETWEEN:- GOMTI NANDAN EDUCATIONAL SOCIETY THROUGH SECRETARY SHRI VIKAS AGRAWAL S/O SHRI PREM KUMAR AGRAWAL AGE 39 YEARS OCCUPATION JOB VIKAS AGRAWAL CHHOTI BAJA LYA BINA POST OFFICE BINA TEHSIL BINA SAGAR (MADHYA PRADESH) .....PETITIONER (BY SHRI ASHISH GOYAL, ADVOCATE) AND 1. INCOME TAX OFFICER WARD (1) SAGAR INCOME TAX OFFICE, CIVIL LINES, SAGAR (MADHYA PRADESH) 2. PR. CHIEF COMMISSIONER OF INCOME TAX 1, MPCG AAYKAR BHAWAN, ARERA HILLS, BHOPAL (MADHYA PRADESH) .....RESPONDENTS (NONE) This petition coming on for admission this day, JUSTICE SHEEL NAGU passed the following: ORDER Present petition has been filed under Article 226 of the Constitution of India assailing order Annexure P/1 dated 31.03.2022 which is a show cause notice issued u/S 148 of Income Tax Act, 1961 (for brevity 'IT Act'), after the order u/S 148A(d) of IT Act was issued on 31.03.2022. 1 Signed by: YOGESH KUMAR SHIRVASTAVA Signing time: 2/20/2023 6:57:30 PM Signature Not Verified (SHEEL NAGU) JUDGE (VIRENDER SINGH) JUDGE 2. The solitary contention of learned counsel for petitioner is that the foundational order u/S 148(A)(b) of IT Act was issued qua PAN No.AABAG4517E which incidentally was surrendered by petitioner way back on 12.11.2014 vide Annexure P/2. 3. After hearing learned counsel for petitioner, it is obvious from the record and the attending facts that petitioner has been asked to show cause though in respect of surrendered PAN but competent authority i.e. Assessing Officer is yet to reach a final conclusion. 4. All the contentions raised by learned counsel for petitioner are available to be raised before the Assessing Officer. 5. This Court has no manner of doubt that Assessing Officer shall take into account all the contentions raised by petitioner including one in respect of surrendered PAN No.AABAG4517E that thereafter take a considered decision. 6. This Court without commenting upon merit and with aforesaid liberty declines to entertain this petition which is dismissed in limine. YS

2 Signed by: YOGESH KUMAR SHIRVASTAVA Signing time: 2/20/2023 6:57:30 PM Signature Not Verified

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