Mohammad Anees Khan vs. Assistant Commissioner Of Income Tax

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WP/19509/2011HC 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The Tribunal allowed the petition to be withdrawn. The Tribunal also granted the prayer of the revenue to extend the time period for passing the assessment order. The reasoning was that an interim order had been passed by the Court on November 22, 2011, which had the effect of staying the final assessment order. Therefore, in view of the specific provisions contained in Section 153 of the Income Tax Act, 1961, which deals with the time limits for completion of assessments, the period during which the interim order was in effect would be excluded from the computation of the time limit. The operative direction was that the petition was dismissed as withdrawn with no order as to costs, subject to the clarification regarding the extension of time for the assessment order.

What were the facts?

The petitioner, Mohammad Anees Khan, filed a writ petition (W.P.No.19509/2011) challenging an action by the Assistant Commissioner of Income Tax and others. The case came up for hearing on November 5, 2012. An interlocutory application (I.A.No.14340/12) was filed for withdrawal of the petition. The counsel for the respondents stated they had no objection to the withdrawal but requested an extension of time for the assessment order, citing an interim order passed by the Court on November 22, 2011, and provisions of Section 153 of the Income Tax Act, 1961.

What were the issues?

1. Whether the petitioner is permitted to withdraw the writ petition? (Question of procedure) 2. Whether the time period for passing the assessment order should be extended in view of the interim order dated 22.11.2011 and Section 153 of the Income Tax Act, 1961? (Question of law and fact) Assessee's contention: The petitioner sought to withdraw the petition. Revenue's contention: The revenue had no objection to the withdrawal of the petition but prayed for an extension of time for the assessment order under Section 153 of the Income Tax Act, 1961, due to the interim order passed by the Court. The revenue relied on the provisions of Section 153 of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 153

AI-generated summary — verify with the full judgment below

1 W.P.No.19509/2011 Mohammad Anees Khan Assistant Commissioner of Income Tax & others

5.11.2012 Shri Sumit Nema, Counsel for petitioner. Shri Sanjay Lal, Counsel for respondents. I.A.No.14340/12

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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