M/S OM SONS ENTERPRISE PVT. LTD vs. INCOME TAX OFFICER AND ANR

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CWP/20487/2016HC Punjab & HaryanaPHHC01085666201621 May 2018Author: MR. JUSTICE SURINDER GUPTA,MR. JUSTICE DR. SHEKHER DHAWAN3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petitions. The Court noted that the notice under Section 148 was challenged in the writ petition, and subsequently, an assessment order dated December 15, 2016, under Sections 143(3)/147 of the Act had been passed. This assessment order was challenged before the CIT(A) and was pending. In light of this procedural development, the Court granted liberty to the petitioner(s) to raise all the pleas that they intended to raise in the writ petitions before the CIT(A), in accordance with the law. The Court did not decide the merits of the original challenge to the Section 148 notice or the objections order.

What were the facts?

The petitioner-assessee, M/s Om Sons Enterprise Pvt. Ltd., filed two writ petitions (CWP-20487 of 2016 and CWP-20488 of 2016) before the High Court of Punjab & Haryana at Chandigarh. The petitions challenged a notice dated March 30, 2016, issued under Section 148 of the Income Tax Act, 1961, and an order dated September 8, 2016, disposing of objections. Subsequently, an assessment order under Section 143(3) read with Sections 147/148 of the Act was passed on December 15, 2016. The assessee had already filed an appeal against this assessment order before the Commissioner of Income Tax (Appeals), Gurgaon, which was pending.

What were the issues?

1. Whether the High Court should entertain the writ petitions challenging the notice under Section 148 and the order disposing of objections, given that an assessment order has been passed and an appeal is pending before the CIT(A)? Assessee's contention: The assessee invoked the writ jurisdiction to quash the notice under Section 148 and the order disposing of objections. The specific grounds for challenge were not detailed in the provided text, but the intent was to seek relief from these actions. Revenue's contention: The revenue, represented by the Income Tax Officer and another, submitted that an assessment order had been framed under Section 143(3) read with Sections 147/148 of the Act on December 15, 2016, pursuant to the notice under Section 148. They further stated that this assessment order was assailed by the petitioner before the CIT(A) and was pending.

Which sections of the Income-tax Act were involved?

Section 148,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

CWP-20487 of 2016 AND

CWP-20488-2016 Date of decision : 21.5.2018

M/S OM SONS ENTERPRISE PVT. LTD.

..... Petitioner

VERSUS

INCOME TAX OFFICER AND ANOTHER

..... Respondents

CORAM: HON’BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA

Present: Mr.Puneet Agrawal, Advocate for the petitioner. Mr.Rajesh Sethi, Senior Standing Counsel with Mr.Arun Biriwal, Mr. Tushar Gera and Ms.Pridhi Jaswinder Sandhu, Advocates for the respondents.

***** AJAY KUMAR MITTAL, ACJ.

This order shall dispose of two writ petitions bearing CWP No.20487 of 2016 and CWP No.20488 of 2016 as identical issues are involved. However, the facts are being extracted from CWP No.20487 of 2016. 2. The petitioner-assessee has invoked the writ jurisdiction of this Court under Articles 226/227 of the Constitution of India for quashing of notice dated 30.3.2016, Kamal Deep Sehra 2018.05.24 13:32 I attest to the accuracy and integrity of this document High Court. Chandigarh

CWP-20487 of 2016 AND

CWP-20488-2016

-2-

Annexure P.2, issued under Section 148 of the Income Tax Act, 1961 (for short, `the Act’) and order disposing of objections dated 8.9.2016, Annexure P.7. 3. On 10.10.2017, learned senior standing counsel had submitted that in pursuance to notice dated 30.3.2016 under Section 148 of the Act, the assessment was framed under Section 143(3) read with Sections 147/148 of the Act on 15.12.2016. It was further submitted that the assessment orders have been assailed by the petitioner before the Commissioner of Income Tax (Appeals), Gurgaon (for short, `the CIT(A)’) on 19.1.2017 which was stated to be pending.

4.

In view of the fact that the notice under Section 148 of the Act has been assailed in the present writ petition and thereafter an order of assessment dated 15.12.2016 under Sections 143(3)/147 of the Act had been passed which has been challenged before the CIT(A) in appeal, we dispose of the writ petitions with liberty to the petitioner(s) to take all the pleas as have been sought to be raised in the

Kamal Deep Sehra 2018.05.24 13:32 I attest to the accuracy and integrity of this document High Court. Chandigarh

CWP-20487 of 2016 AND

CWP-20488-2016

-3-

present writ petitions before the CIT(A), in accordance with law.

(AJAY KUMAR MITTAL)

ACTING CHIEF JUSTICE

May 21, 2018

(TEJINDER SINGH DHINDSA) KD

JUDGE

Whether speaking / reasoned Yes / No Whether Reportable

Yes / No Kamal Deep Sehra 2018.05.24 13:32 I attest to the accuracy and integrity of this document High Court. Chandigarh

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