Amit Kumar Tiwari V. The Income Tax Officer, Ward 4(4) and The Additional Commissioner of Income Tax, Range 4 and Sri Harish Kumar Neotia and Smt. Manisha Neotia

CWJC/12065/2019

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Amit Kumar Tiwari filed multiple writ petitions challenging the assessment orders passed by the Income Tax Officer under Sections 144/147 of the Income Tax Act, 1961, for the assessment years 2011-12, 2012-13, and 2013-14. The primary legal issue was the maintainability of the writ petitions given the availability of a statutory remedy of appeal. The respondents argued that the petitioner should utilize the statutory appeal process provided under Section 246A of the Income Tax Act, 1961, instead of seeking redress through writ petitions. The court agreed with the respondents, highlighting the principle that statutory remedies should be exhausted before approaching the court under its extraordinary writ jurisdiction.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 796838 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 15-11-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA
• Assessee Lawyers: PRADEEP KUMAR
• Keywords: Assessment Order; Income Tax; Maintainability; Statutory remedy; Writ petition
• Section: 147; 144; 246A

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.12065 of 2019 ====================================================== Amit Kumar Tiwari, S/o Shri Prabhu Nandan Tiwari, Permanent resident of Village and PO Bakharpur, P.S. Pipraiti, Town and District - Bhagalpur ... ... Petitioner Versus 1. The Income Tax Officer, Ward 4(4), Lok Nayak Jay Prakash Bhawan, Dak Bunglow Chowraha, Patna-800001 2. The Additional Commissioner of Income Tax, Range 4, Central Revenue Building, Beer Chand Patel Path, Patna-800001 3. Sri Harish Kumar Neotia, S/o Sri Gauri Shankar Neotia, Resident of House No.95, C/o Ahay Kumar, Drab Toli, Chowk Sikarpur, Near R.P.M. College, Post Begampur, Patna City, Patna-800009 4. Smt. Manisha Neotia, W/o Sri Harish Kumar Neotia, Resident of House No./95, C/o Ahay Kumar, Drab Toli, Chowk Sikarpur, Near R.P.M. College, Post Begampur, Patna City, Patna-800009 ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 12085 of 2019 ====================================================== Amit Kumar Tiwari, S/o Shri Prabhu Nandan Tiwari, Permanent Resident of Village and P.O.- Bakharpur, P.S.- Pirpaiti, Town and District - Bhagalpur. ... ... Petitioner Versus 1. The Income Tax Officer, Ward 4 (4), Lok Nayak Jay Prakash Bhawan, Dak Bunglow Chowraha, Patna- 800001. 2. The Additional Commissioner of Income Tax, Range 4, Central Revenue Building, Beer Chand Patel Path, Patna- 800001. 3. Sri Harish Kumar Neotia, Son of Sri Gauri Shankar Neotia, Resident of House No. 95, C/o Ahay Kumar, Drab Toli, Chowksikarpur, Near R.P.M. College, Post- Begampur, Patna City, Patna- 800009. 4. Smt. Manisha Neotia, Wife of Sri Harish Kumar Neotia, Resident of House No. 95, C/o Ahay Kumar, Drab Toli, Chowksikarpur, Near R.P.M. College, Post- Begampur, Patna City, Patna- 800009. ... ... Respondents ====================================================== with Civil Writ Jurisdiction Case No. 11632 of 2019 ====================================================== Amit Kumar Tiwari, S/o Shri Prabhu Nandan Tiwari, Permanent resident of Village and P.O.-Bakharpur, P.S.-Pipraiti, Town and District - Bhagalpur. ... ... Petitioner Patna High Court CWJC No.12065 of 2019(3) dt.15-11-2019 2/3 Versus 1. The Income Tax Officer, Ward 4(4), Lok Nayak Jay Prakash Bhawan, Dak Bunglow Chowraha, Patna-800001. 2. The Additional Commissioner of Income Tax, Range 4, Central Revenue Building, Beer Chand Patel Path, Patna-800001., 3. Sri Harish Kumar Neotia, Son of Sri Gauri Shankar Neotia, Resident of House No. 95, C/o Ahay Kumar, Darb Toli, Chowk Sikarpur, Near R.P.M. College, Post.-Begampur, Patna City, Patna-800009, 4. Smt. Manisha Neotia, Wife of Sri Harish Kumar Neotia, Resident of House No/95, C/o Ahay KUmar, Darb Toli, Chowk Sikarpur, Near R.P.M. College, Post.-Begampur, Patna City, Patna-800009. ... ... Respondent/s ====================================================== Appearance : (In Civil Writ Jurisdiction Case No. 12065 of 2019) For the Petitioner/s : Mr.Pradeep Kumar For the Respondent/s : Ms.Archana Sinha @ Archana Shahi (In Civil Writ Jurisdiction Case No. 12085 of 2019) For the Petitioner/s : Mr.Pradeep Kumar For the Respondent/s : Ms.Archana Sinha @ Archana Shahi (In Civil Writ Jurisdiction Case No. 11632 of 2019) For the Petitioner/s : Ms.Pradeep Kumar For the Respondent/s : Mr.Archana Sinha @ Archana Shahi ====================================================== CORAM: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH and HONOURABLE MR. JUSTICE ANIL KUMAR SINHA ORAL ORDER (Per: HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH) 3 15-11-2019 These writ petitions have been filed by the petitioner challenging the assessment orders passed by the respondent no. 1 under Section 144/147 of the Income Tax Act, 1961, pertaining to assessment years 2011-12, 2012-13, 2013-14 respectively. A preliminary objection has been raised on behalf of the respondents regarding maintainability of these writ petitions on the ground of avail of statutory remedy of appeal under Patna High Court CWJC No.12065 of 2019(3) dt.15-11-2019 3/3 Section 246A of the Income Tax Act, 1961. Regard being had to the availability of an equally efficacious statutory remedy of appeal for the redressal of the grievances, we are not inclined to entertain these applications in extra-ordinary writ jurisdiction. Accordingly, they are dismissed with liberty to the petitioner to assail the impugned assessment orders by way of filing statutory appeal in accordance with law. Prabhakar Anand/- (Ashwani Kumar Singh, J.) ( Anil Kumar Sinha, J.) U √ "