M/S Anand Sagar Real Estate Pvt. Ltd. Through Shri Varjinder Singh Chhabra vs. Deputy Commissioner Of Income Tax 1(1)

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WP/6776/2019HC Madhya Pradesh03 April 2019Bench: HON'BLE SHRI JUSTICE S.C.SHARMA2 pages
For Petitioner: Ashish GoyalFor Respondent: Veena Mandlik
AI SummaryDismissed

What did the High Court hold?

The High Court declined to interfere with the order passed by the Deputy Commissioner. The Court noted that the petitioner had already preferred an appeal against the final assessment order. It was held that the petitioner would be free to raise all the grounds, including those raised in the present writ petition, before the appellate authority while assailing the assessment order. The appellate authority was deemed capable of considering the facts presented in the writ petition. Therefore, the Court found no reason to exercise its writ jurisdiction as an alternative remedy in the form of an appeal was available and already availed by the petitioner. The admission of the writ petition was declined.

What were the facts?

The petitioner, M/s Anand Sagar Real Estate Pvt. Ltd., filed a writ petition before the High Court of Madhya Pradesh, Indore Bench, challenging an order dated 14.12.2018 passed by the Deputy Commissioner of Income Tax. This order dismissed the petitioner's objection concerning the reasons recorded for assessment under Section 147 of the Income Tax Act, 1961, for the assessment year 2011-12. The petitioner also informed the Court that a final assessment order had been passed and that an appeal against this assessment order had already been preferred by the petitioner.

What were the issues?

1. Whether the High Court should entertain a writ petition challenging an order dismissing objections to reasons for reassessment under Section 147 of the Income Tax Act, 1961, when a final assessment order has been passed and an appeal against it is pending before the appellate authority? (Question of law and fact, concerning Section 147 of the Income Tax Act, 1961). Assessee's contention: The petitioner sought to challenge the dismissal of their objections regarding the reasons for reassessment. Revenue's contention: The revenue did not explicitly record any contentions in the judgment. However, the Deputy Commissioner passed the order dismissing the petitioner's objections.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

W.P. No.6776/2019 1 HIGH COURT OF MADHYA PRADESH: BENCH AT INDORE W.P. No.6776/2019 M/s Anand Sagar Real Estate Pvt. Ltd. v/s Deputy Commissioner of Income Tax -1(1) Indore, dated 03.04.2019 Shri Ashish Goyal, learned counsel for the petitioner. Ms. Veena Mandlik, learned counsel for the respondent. The petitioner before this Court has filed this present petition being aggrieved by the order dated 14.12.2018 passed by the Deputy Commissioner, Income Tax Department, by which, the objection of the petitioner regarding reasons recorded for assessment under Section 147 of the Income Tax Act, 1961 for the assessment year 2011-12 has been dismissed. Another important aspect of the case is that a final assessment order has also been passed in the matter and the petitioner himself has stated before this Court that he has preferred an appeal in the matter. As the petitioner has already preferred an appeal against the assessment order, the petitioner shall certainly be free to raise all ground, as raised in the present writ petition, while assailing the appeal preferred against the assessment order. In light of the aforesaid, this Court does not find any reason to interfere with the assessment order passed by the competent authority, as an appeal is already pending and the appellate authority can certainly look into the aforesaid fact also. W.P. No.6776/2019 2 Resultantly, the admission is declined. Certified copy, as per rules. (S.C. SHARMA) (S.K. AWASTHI) J U D G E J U D G E Ravi Digitally signed by Ravi Prakash Date: 2019.04.04 17:52:19 +05'30'

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