PUSTIKAR LAGHU V.P.B.E.S.S.S. LTD. JOD., vs. COMMISSIONER OF INCOME TAX AND ORS

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CW/6942/2015HC RajasthanRJHC01067943201502 August 2024Author: SHREE CHANDRASHEKHAR,KULDEEP MATHUR2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. The decision was based on a joint submission by the learned counsel for both parties. They informed the Court that the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, had passed an order on March 15, 2016, in ITA Nos. 146 to 149/JODH/2015. In this order, the ITAT had set aside the order of the Assessing Authority and directed the Assessing Authority to grant the petitioner deduction under Section 80P of the Income Tax Act. Consequently, the High Court disposed of the writ petition in terms of this ITAT order.

What were the facts?

The petitioner, Pustikar Laghu Vyaparik Pratishhan Bachat Evam Sakh Sahkari Samiti Ltd., filed a writ petition challenging assessment orders for assessment years 2007-08, 2010-11, and 2011-12, appellate orders for the same years, and an order of attachment notice dated June 30, 2015, issued by the Income Tax Officer to the Jodhpur Central Cooperative Bank Ltd. The petitioner sought to quash these orders and sought other appropriate relief. The respondents were the Commissioner of Income Tax (Appeals), the Income Tax Officer, and the Branch Manager of the Jodhpur Central Cooperative Bank Ltd. The writ petition was filed in 2015.

What were the issues?

1. Whether the assessment orders for assessment years 2007-08, 2010-11, and 2011-12, the appellate orders for the same years, and the attachment notice dated June 30, 2015, are liable to be quashed and set aside. (Question of law and fact, turning on the validity of the assessment and appellate proceedings and the attachment notice). Assessee's contention: The petitioner sought to quash the assessment orders, appellate orders, and the attachment notice, implying they believed these actions were legally flawed or unjustified. Specific grounds for challenge were not detailed in the provided text. Revenue's contention: The revenue, through the Income Tax Officer and Commissioner of Income Tax (Appeals), had passed the impugned orders. Their contentions in defense of these orders were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 80P

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2024:RJ-JD:32172-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6942/2015 Pustikar Laghu Vyaparik Pratishhan Bachat Evam Sakh Sahkari Simiti Ltd., Jodhpur through its Chief Executive Officer Amarchand Prohit s/o Shri Shyam Sundar Purohit, aged about 71 years, r/o 4-F-71 New Power House Road, Jodhpur, ----Petitioner Versus 1. Commissioner Of Income Tax (Appeals), Income Tax Department, Jodhpur 2. Income Tax Officer, Ward-1(5), Income Tax Department, Jodhpur 3. The Branch Manager, Jodhpur Central Cooperative Bank Ltd, Branch Nai Sarak, Jodhpur ----Respondents For Petitioner(s) : Mrs. Abhilasha Bora For Respondent(s) : Mr. K.K. Bissa HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR

Order 02/08/2024 The Writ Petition has been preferred by the petitioner with the following prayer :- “It is, therefore, most respectfully prayed that the writ petition filed by the petitioner may kindly be allowed and - (I) The order of attachment notice dated 30-06-15 No. ITO/W- 1(5)/JU/2015-16 (Annexure P-31) given to the Branch Manager, Jodhpur Central Cooperative Barnk Ltd, Nai Sarak Branch, by Income Tax Officer, Ward 1(5) maybe quashed. (II) The assessment order for the year 2007-08 (Annexure P-6), the assessment order for the year 2010-11(Annexure P-14) and assessment order for the year 2011-12 (Annexure P-22) may be quashed and set aside. (III) The appellate order for the assessment year 2007-08 (Annexure P-8), the appellate order for the assessment year

[2024:RJ-JD:32172-DB] (2 of 2) [CW-6942/2015] 2010-11 (Annexure P-16) and Appellate order for the assessment year 2011-12 (Annexure P-24) maybe quashed and set aside. (IV) Any other appropriate order or direction which may be deemed just and proper in the facts and circumstances of the case may also be passed in favour of the petitioner.”

2.

Learned counsel for the parties jointly submitted that during pendency of the present writ petition, the Income Tax Appellate Tribunal Jodhpur Bench, Jodhpur vide its order dated 15th March 2016 passed in ITA Nos.146 to 149/JODH/2015 has set aside the order of the Assessing Authority and directed the Assessing Authority to allow deduction to the petitioner under section 80P of the Act.

3.

In view of the aforesaid submission made at Bar by learned counsel for the parties, D.B. Civil Writ Petition No.6942/2015 stands allowed. (KULDEEP MATHUR),J (SHREE CHANDRASHEKHAR),J 33-Ajaysingh/-

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