Smt. Janak Kapoor vs. Assistant Commissioner Of Income Tax (Tds)

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WP/19508/2011HC Madhya Pradesh05 November 2012Bench: HON'BLE SHRI JUSTICE KRISHN KUMAR LAHOTI1 pages
For Petitioner: Sumit NemaFor Respondent: S.Lal
AI SummaryWithdrawn

What did the High Court hold?

The Court allowed the petition to be withdrawn. While permitting the withdrawal, the Court granted the respondent authorities an extended time period for passing the assessment order, in accordance with the specific provisions contained in Section 153 of the Income Tax Act, 1961. This extension was granted because an interim order had been in place against the final assessment order. The petition was accordingly dismissed as withdrawn, with no order as to costs. The Court did not decide on the merits of the original challenge, only on the procedural aspect of withdrawal and consequential time extension for assessment.

What were the facts?

The petitioner, Smt. Janak Kapoor, filed a Writ Petition (W.P.No.19508/2011) challenging an action by the Assistant Commissioner of Income Tax and other respondents. The petition was filed seeking interim orders. During the pendency of the petition, an interim order was passed by the Court on 22.11.2011. The respondents' counsel stated they had no objection to the withdrawal of the petition. However, they prayed for an extension of the time period for passing the assessment order, citing the provisions of Section 153 of the Income Tax Act, 1961, due to the interim order.

What were the issues?

1. Whether the petition should be permitted to be withdrawn. (Mixed law and fact, relating to procedural aspects of the appeal process). 2. Whether the time period for passing the assessment order should be extended under Section 153 of the Income Tax Act, 1961, in light of the interim order passed by the Court. (Mixed law and fact, concerning the application of statutory time limits). Assessee's Contention: The petitioner sought to withdraw the petition. Revenue's Contention: The respondents had no objection to the withdrawal of the petition but prayed for an extension of the time period for passing the assessment order under Section 153 of the Income Tax Act, 1961, due to the interim order passed by the Court.

Which sections of the Income-tax Act were involved?

Section 153

AI-generated summary — verify with the full judgment below

1 W.P.No.19508/2011 Smt.Janak Kapoor Assistant Commissioner of Income Tax & others

5.11.2012 Shri Sumit Nema, Counsel for petitioner. Shri Sanjay Lal, Counsel for respondents. I.A.No.14337/12

for withdrawal of the petition

Learned counsel appearing for respondents submits that he has no objection in respect of withdrawal of the petition. He prays that the time period for assessment order may be extended in view of the provisions under Section 153 of the Income Tax Act, 1961 because there was interim order passed by this Court in this petition on 22.11.2011. Prayer of Shri Lal is allowed. While permitting this petition to be withdrawn, the respondent authorities are allowed time period in view of specific provisions as contained in Section 153 of the Income Tax Act, 1961 as there was interim order against final assessment order. With the aforesaid clarification, this petition is dismissed as withdrawn with no order as to costs.

(Krishn Kumar Lahoti)

(Smt.Vimla Jain) Judge

Judge C.

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