M/S Siddharth Kapoor Infrastructured Pvt. Ltd vs. Assistant Commissioner Of Income Tax

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WP/19510/2011HC 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The Tribunal permitted the writ petition to be withdrawn. The Tribunal also allowed the prayer of the respondents to extend the time period for passing the assessment order, in view of the specific provisions contained in Section 153 of the Income Tax Act, 1961. This extension was granted because an interim order had been passed against the final assessment order during the pendency of the petition. The operative direction was to dismiss the petition as withdrawn with no order as to costs, subject to the clarification regarding the extension of time for assessment. No specific issue on merits was decided.

What were the facts?

The petitioner, M/s Siddharth Kapoor Infrastructures Pvt. Ltd., filed a writ petition (W.P.No.19510/2011) challenging an action by the Assistant Commissioner of Income Tax & others. The petition was filed in 2011. During the pendency of the petition, an interim order was passed by the Court on 22.11.2011. The petitioner sought to withdraw the petition, and the respondents had no objection. The respondents, however, requested an extension of time for passing the assessment order, citing the interim order and 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) Assessee's Contention: The petitioner sought to withdraw the petition. Revenue's Contention: The revenue had no objection to the withdrawal of the petition. However, the revenue contended that the time period for passing the assessment order should be extended in view of the interim order passed by the Court on 22.11.2011, as per 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.19510/2011 M/s Siddharth Kapoor Infrastructures Assistant Commissioner of Income Pvt. Ltd. Tax & others

5.11.2012 Shri Sumit Nema, Counsel for petitioner. Shri Sanjay Lal, Counsel for respondents. I.A.No.14339/12

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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