THE COMMISSIONER OF INCOME TAX CENTRAL vs. SMT AJANTA SANYAL W/O SRI DIPENDU SANYAL

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T.A./5/2015HC JharkhandJHHC01017930201524 January 2018Bench: HON'BLE MR. JUSTICE D. N. PATEL,HON'BLE MR. JUSTICE AMITAV K. GUPTA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the Tax Appeal had become infructuous. This was because a re-assessment order had already been passed by the Assessing Officer on March 28, 2016, and the respondent-assessee had taken further recourse after receiving a copy of this fresh assessment order. Since the original order under challenge was one of remand, and a fresh assessment had been completed, the appeal against the remand order was no longer relevant. The Court reasoned that the subsequent events rendered the appeal moot. Therefore, the appeal was dismissed as infructuous. No specific issue regarding the merits of the original remand order or the subsequent assessment was decided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Central), Patna, against an order passed by an authority on November 24, 2014. This order had remanded the matter for fresh assessment to the Assessing Officer. The respondent is Smt. Ajanta Sanyal. A re-assessment order was subsequently passed by the Assessing Officer on March 28, 2016. The respondent-assessee took further recourse after receiving a copy of this fresh assessment order. Consequently, the Tax Appeal was rendered infructuous.

What were the issues?

1. Whether the Tax Appeal has become infructuous due to subsequent events, specifically the passing of a re-assessment order and further action taken by the assessee. (Question of fact) The appellant (Revenue) contended that the appeal was filed against an order of remand. The respondent (Assessee) argued, and the Court noted, that a subsequent re-assessment order had been passed and the assessee had taken further steps. The Revenue did not present arguments on the merits of the original remand order, as the appeal was dismissed on the ground of being infructuous.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.02 of 2015 The Commissioner of Income Tax (Central), Patna … Appellant Versus Smt. Ajanta Sanyal … ... … ... ... Respondent ------ CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AMITAV K. GUPTA ----- For the Appellant: M/s. Deepak Roshan, Advocate For the Respondent: M/s. M.K. Choudhary, Advocate ------ 20/Dated: 24th January, 2018 (Oral order) Per D.N. Patel, ACJ. 1) Having heard learned counsels for both sides and looking to the facts and circumstances of the case, it appears that the authority has passed an order on 24th November, 2014, whereby the matter was remanded for fresh assessment to the Assessing Officer. 2) It further appears from the facts that re-assessment order has already been passed by the Assessing Officer on 28th March, 2016 and it is also conveyed that the respondent-assessee has taken further recourse into the matter after receiving copy of the fresh assessment order. Hence, this Tax Appeal has become infructuous and the same is, therefore, dismissed as being infructuous. (D. N. Patel, ACJ) Manoj/

(Amitav K. Gupta, J)

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