Siddharath Kapoor vs. Assistant Commissioner Of Income Tax

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WP/19519/2011HC 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The Tribunal permitted the petition to be withdrawn. Consequently, the petition was dismissed as withdrawn. The Tribunal also allowed the prayer of the respondents (Revenue) for an extension of the time period for passing the assessment order. This extension was granted in view of the specific provisions contained in Section 153 of the Income Tax Act, 1961, acknowledging that the interim order passed by the Court had affected the finalization of the assessment. The Tribunal clarified that the extension was granted due to the existence of the interim order against the final assessment order. No order as to costs was made.

What were the facts?

The petitioner, Siddharth Kapoor, filed a Writ Petition (W.P.No.19519/2011) before the Income Tax Appellate Tribunal (ITAT) challenging an action by the Assistant Commissioner of Income Tax and others. The petition was filed on or before November 5, 2012. An interim order was passed by the Court on November 22, 2011. The Revenue, represented by Shri Sanjay Lal, had no objection to the withdrawal of the petition but prayed for an extension of the time period for passing the assessment order, citing the interim order and Section 153 of the Income Tax Act, 1961. The Court allowed this prayer.

What were the issues?

1. Whether the petitioner's Writ Petition should be permitted to be withdrawn. (Mixed question of fact and law) 2. Whether the time period for passing the assessment order should be extended in light of the interim order passed by the Court and Section 153 of the Income Tax Act, 1961. (Question of law) 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 the time period for assessment order under Section 153 of the Income Tax Act, 1961, due to the interim order passed by the Court on November 22, 2011.

Which sections of the Income-tax Act were involved?

Section 153

AI-generated summary — verify with the full judgment below

1 W.P.No.19519/2011 Siddharth 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.14332/12

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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