Bhandari Hospital And Research Centre Thr. Dr. Mahak Bhandari vs. Deputy Commissioner Of Income Tax 3(1)

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WP/22143/2017HC Madhya Pradesh15 December 2017Bench: HON'BLE SHRI JUSTICE P.K. JAISWAL2 pages
For Petitioner: Gagan Tiwari
AI SummaryRemanded

What did the High Court hold?

The High Court, without entering into the merits of the case, directed that the Income Tax Appellate Tribunal shall decide the petitioner's appeal (Appeal No. 355/IND/2017) in accordance with law after hearing all concerned within a period of six months from the date of receipt of the certified copy of the order. Furthermore, the Court ordered that till the appeal is decided by the Tribunal, further assessment proceedings in pursuance of the order under Section 263 of the Act shall remain stayed. The Writ Petition was disposed of with these directions. No issue was expressly left undecided.

What were the facts?

The petitioner, Shri P.M. Choudhary, filed a Writ Petition No. 22143/2017 before the High Court of Madhya Pradesh, Indore Bench. The petitioner's grievance was that an appeal, Appeal No. 355/IND/2017, filed under Section 254(1) of the Income Tax Act, 1961, was pending before the Income Tax Appellate Tribunal (ITAT). The petitioner sought a stay on reassessment proceedings and further actions while the appeal was pending before the ITAT. The respondents were represented by Ms. Vina Mandlik. The High Court heard the matter on 15.12.2017.

What were the issues?

1. Whether further assessment proceedings in pursuance of an order under Section 263 of the Income Tax Act, 1961, should be stayed pending the decision of an appeal filed before the Income Tax Appellate Tribunal? (Question of law and fact, turning on Section 254(1) and Section 263 of the Income Tax Act, 1961). Assessee's contention: The petitioner argued that since their appeal (Appeal No. 355/IND/2017) was pending before the ITAT, steps for reassessment and further action should be stayed. Revenue's contention: The judgment records no specific contention from the revenue.

Which sections of the Income-tax Act were involved?

Section 254(1),Section 263

AI-generated summary — verify with the full judgment below

HIGH COURT OF MADHYA PRADESH BENCH AT INDORE. W.P. No.22143/2017 Indore, Dt.15.12.2017 Shri P.M.Choudhary, learned Senior Counsel with Shri Gagan Tiwari, learned counsel for the petitioner. Ms. Vina Mandlik, learned counsel for the respondents on advance notice. Heard. The sole contention of the learned counsel for the petitioner that Appeal No.355/IND/2017 is pending before the Income Tax Appellate Tribunal. The appeal is filed under Section 254(1) of the Income Tax Act, 1961. The grievance of the petitioner is that pending finalization of the appeal steps for reassessment and further action thereof should be stayed. Keeping in view the fact that the appeal filed by the petitioner is pending before the Appellate Tribunal, therefore, without entering into merit of the case it is directed that the Appellate Tribunal shall decide the appeal of the petitioner in accordance with law after hearing all concerned within a period of six months from the date of receipt of the certified copy of this order. Till the appeal is not decided by the Tribunal, further assessment proceeding in pursuance of the order under Section 263 of the Act shall remain stayed. With the aforesaid directions, the Writ Petition is disposed of. C.c. As per rules.

(P.K. Jaiswal) (Virender Singh) Judge Judge ns Neeraj Sarvate Digitally signed by Neeraj Sarvate DN: c=IN, o=High Court of Madhya Pradesh, ou=Administration, postalCode=452001, st=Madhya Pradesh, 2.5.4.20=1de5ec9deb10706ff5d36 eb3e8f79e1db6b2b26800a815e3f 0377420c0156e39, cn=Neeraj Sarvate Date: 2017.12.22 14:31:52 +05'30'

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