SHREE BADE MATHURESH JI vs. INCOME TAX OFFICER AND ORS

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CW/3532/2013HC RajasthanRJHC02020364201309 September 2014Bench: MUNISHWAR NATH BHANDARI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition challenging the notice under Section 148 of the Income Tax Act had become infructuous. This was based on the submission by the respondent that a re-assessment for the accounting year 2006-07 had already been completed pursuant to the impugned notice, and the assessee had subsequently filed an appeal against this re-assessment order. The Court noted that no one appeared for the petitioner to contest these facts. Therefore, the writ petition was dismissed as infructuous. The Court granted liberty to the petitioner to make an application for revival of the writ petition if any issue survived. The stay application was also disposed of.

What were the facts?

The petitioner, Shree Bade Mathuresh Ji Temple Board, filed a writ petition challenging a notice under Section 148 of the Income Tax Act. The assessment year in question was 2006-07. The respondent, Income-Tax Officer & Ors., stated that a re-assessment for the year 2006-07 had already been completed following the notice, and the assessee had filed an appeal against this re-assessment. Consequently, the writ petition challenging the notice under Section 148 was rendered infructuous. The judgment also notes that a related issue for the subsequent assessment year 2008-09 is pending before a Division Bench. No one appeared for the petitioner.

What were the issues?

1. Whether the writ petition challenging the notice under Section 148 of the Income Tax Act has become infructuous, given that a re-assessment for the relevant year (2006-07) has been completed and an appeal has been filed by the assessee. Assessee's contentions: Not recorded as no one appeared for the petitioner. Revenue's contentions: The re-assessment for the accounting year 2006-07 has been made following the notice under Section 148, and an appeal has been filed by the assessee. Therefore, the writ petition challenging the notice has become infructuous. The issue for the subsequent assessment year 2008-09 is pending before a Division Bench.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR S.B. Civil Writ Petition No. 3532/2013 Shree Bade Mathuresh Ji Temple Board Versus Income-Tax Officer & Ors. Date of Order: 09/09/2014 HON'BLE MR. JUSTICE M.N. BHANDARI None present for the petitioner. Mr. Snhas Dabade-OIC-ACIT, Kota, present in person. It is stated that after the notice under Section 148 of the Income Tax Act, re-assessment of the accounting year 2006- 07 has already been made followed by an appeal by the assessee. The writ petition has thus become infructuous for challenge to the notice under Section 148 of the Act. The issue involved therein is otherwise pending before the Division Bench in regard to the subsequent assessment year of 2008-09. In view of the facts given by the respondent and as none appears for the petitioner thus, writ petition is dismissed as rendered infructuous after re-assessment in pursuance to the impugned notice and thereupon appeal has also been preferred. It is however, with the liberty to the petitioner that if anything survives in the writ petition, make an application for

its revival. This disposes of the stay application also.

(M.N. BHANDARI), J. S.R. Kumawat, Jr. P.A. All corrections made in the judgment/order have been incorporated in the judgment/order being emailed. Seva Ram Kumawat Jr.P.A.

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