Smt. Sadhna Kapoor vs. Assistant Commissioner Of Income Tax

PDF · subscribers
WP/19520/2011HC 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The Tribunal permitted the writ petition to be withdrawn.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 for an extension of the time period for passing the assessment order. The reasoning was based on the specific provisions contained within Section 153 of the Income Tax Act, 1961, which allows for an extension of time where an interim order has been passed against the final assessment order. The Court clarified that the withdrawal was granted with this extension of time for the assessment order. The petition was dismissed as withdrawn, with no order as to costs.

What were the facts?

The petitioners, Smt. Sadhna Kapoor & others, filed a writ petition (W.P.No.19520/2011) against the Assistant Commissioner of Income Tax & others. The petition was filed seeking withdrawal. The respondents' counsel had no objection to the withdrawal. However, the respondents prayed for an extension of the time period for passing the assessment order, citing an interim order passed by the Court on 22.11.2011, which they contended had impacted the assessment timeline under Section 153 of the Income Tax Act, 1961. The Court allowed this prayer.

What were the issues?

1. Whether the petitioners are permitted to withdraw their writ petition. 2. Whether the time period for passing the assessment order should be extended in light of the interim order passed by the Court. Assessee's contention: The petitioners sought to withdraw their writ petition. Revenue's contention: The respondents (revenue) had no objection to the withdrawal of the petition but prayed for an extension of the time period for passing the assessment order, invoking the provisions of Section 153 of the Income Tax Act, 1961, due to the interim order granted by the Court on 22.11.2011, which they argued had affected the normal assessment timeline.

Which sections of the Income-tax Act were involved?

Section 153

AI-generated summary — verify with the full judgment below

1 W.P.No.19520/2011 Smt.Sadhna Kapoor & others Assistant Commissioner of Income Tax & others

5.11.2012 Shri Sumit Nema, Counsel for petitioners. Shri Sanjay Lal, Counsel for respondents. I.A.No.14335/12

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.

More judgments on Section 153

All 1,265 judgments and leading authorities on Section 153 →

Recent GST High Court judgments

Search GST case law →