DESA SINGH vs. UNION OF INDIA & ORS

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CWP/9352/2014HC Punjab & HaryanaPHHC01098419201415 May 2014Bench: MR. JUSTICE SURINDER GUPTA,MR. JUSTICE RAJAN GUPTA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court declined to exercise its writ jurisdiction. The Court noted that the petitioner has an alternative remedy to challenge the initiation of reassessment proceedings under Section 147 of the Income Tax Act, 1961, as well as the order rejecting the objections, by filing an appeal after the reassessment order is passed. Therefore, the Court refrained from intervening in the present case through its writ powers. No decision was made on the merits of the reassessment proceedings or the surcharge levy. The operative direction was to dismiss the writ petition.

What were the facts?

The petitioner, Desa Singh, Proprietor of M/s Monga Filling Station, filed a writ petition challenging a notice dated 21.01.2014 (Annexure P-4) and subsequent orders dated 20.03.2014 (Annexures P-6 and P-7). The notice under Section 147 of the Income Tax Act, 1961, was issued for the block period 01.04.1990 to 29.11.2000. The notice sought to levy surcharge on tax based on a Supreme Court judgment in Commissioner of Income Tax Vs. Rajeev Bhatara. The petitioner submitted objections, which were rejected by the Assessing Officer.

What were the issues?

1. Whether the High Court should exercise its writ jurisdiction to quash the notice issued under Section 147 of the Income Tax Act, 1961, and the order rejecting the petitioner's objections, when an alternative remedy of appeal is available. Assessee's Contention: The petitioner challenged the reassessment proceedings and the rejection of objections through a writ petition. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. However, the court's decision implies that the revenue would have argued for the availability of an alternative remedy.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

CWP No. 9352 of 2014 [ 1 ] IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 9352 of 2014 Decided on : 15.05.2014 Desa Singh, Proprietor of M/s Monga Filling Station, Zira, District Ferozepur. . . . Petitioner Versus Union of India and another . . . Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE JASPAL SINGH PRESENT: Mr. Avneesh Jhingan, Advocate for the petitioner. **** AJAY KUMAR MITTAL, J. (Oral) The challenge in this writ petition filed under Article 226 of the Constitution of India is to quash the notice dated 21.01.2014 (Annexure P-4) and Annexures P-6 and P-7 both dated 20.03.2014. 2. From the perusal of the writ petition, it emerges that the petitioner has been issued notice under Sections 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the block period 01.04.1990 to 29.11.2000. Vide Annexure P-4, respondent No.2 has issued a notice dated 21.01.2014 to the petitioner, seeking reply to the effect as to why the surcharge on the tax be not levied in view of the judgment dated 19.02.2009 of the Hon'ble Supreme Court in the case of Commissioner of Income Tax Vs. Rajeev Bhatara, 310 ITR 105. The petitioner submitted his reply/objections vide Annexure P-5, which was rejected by respondent No.2 vide Annexure P-6, dated 20.03.2014. 3. The petitioner has an alternative remedy of challenging the initiation of reassessment proceedings under Section 147 of the Act including the order rejecting the objections passed by the Assessing Officer Jawala Ram 2014.05.17 11:45 I attest to the accuracy and integrity of this document

CWP No. 9352 of 2014 [ 2 ] in appeal in the event of reassessment order being passed against the assessee. Accordingly, we refrain in exercising writ jurisdiction in the present case. 4. Dismissed. (AJAY KUMAR MITTAL) JUDGE (JASPAL SINGH) May 15, 2014 JUDGE J.Ram

Jawala Ram 2014.05.17 11:45 I attest to the accuracy and integrity of this document

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