SANJAY TARAKANT JHA vs. INCOME TAX OFFICER, WARD 8

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SCA/23271/2019HC GujaratGJHC24083185201906 October 2021Author: HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI,HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide on the merits of the case. After hearing arguments from both sides for some time, the learned advocate for the petitioner sought permission to withdraw the present petition. The Court granted this request, disposing of the petition as withdrawn. Any interim relief granted earlier was vacated. The Court explicitly stated that it had chosen not to enter into the merits of the matter. Therefore, no finding was reached on the validity of the Section 148 notice or the alleged violation of natural justice. The ratio decidendi is that a party can withdraw their petition to pursue alternative remedies.

What were the facts?

The petitioner, Sanjay Tarakant Jha, filed a Special Civil Application before the High Court of Gujarat challenging the Income Tax Officer's action of issuing a notice under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2012-2013. The reassessment was for income beyond four years. The petitioner also challenged the consequent final order under Section 143 read with Section 147 of the Act, alleging it was passed without providing an opportunity to dispose of objections and in violation of natural justice principles. The matter was heard by a division bench of the High Court.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, for reassessment of income beyond four years for Assessment Year 2012-2013 was valid. 2. Whether the consequent final order under Section 143 read with Section 147 of the Income Tax Act, 1961, was passed in violation of the principles of natural justice by not disposing of the petitioner's objections. The petitioner argued that the notice and subsequent order were issued without affording him an opportunity to be heard on his objections, thus violating natural justice. The revenue's contentions are not recorded in the judgment. The petitioner sought to challenge the validity of the reassessment proceedings initiated after a significant period.

Which sections of the Income-tax Act were involved?

Section 148,Section 143,Section 147

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/SCA/23271/2019 ORDER DATED: 06/10/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 23271 of 2019 ========================================================== SANJAY TARAKANT JHA Versus INCOME TAX OFFICER, WARD 8 ========================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 MRS KALPANAK RAVAL WITH MR NIKUNT RAVAL (1046) for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE SONIA GOKANI and HONOURABLE MR. JUSTICE RAJENDRA M. SAREEN Date : 06/10/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1.

The petitioner is before this Court seeking to challenge the action of the respondent authority in issuing the notice under Section 148 of the Income Tax Act,1961 for the Assessment Year 2012-2013 for reassessing the income beyond four years with a further request of consequent final order under section 143 r/w 147 of the Income Tax Act, 1961, which according to him, was without availing the opportunity of disposing of the objections C/SCA/23271/2019 ORDER DATED: 06/10/2021 and by violating the principles of natural justice.

2.

We have heard the learned counsels on both the sides.

3.

After arguing for some time, learned advocate, Mr.Hardik Vora appearing for the petitioner seeks withdrawal of the present petition for taking the alternative recourse of appeal.

4.

Present petition stands disposed of as withdrawn. Interim relief, if any, stands vacated. We have chosen not to enter into the merits of the matter. (SONIA GOKANI, J) (RAJENDRA M. SAREEN,J) M.M.MIRZA

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