Bachh Raj Bamalwa V. Union of India and Central Board of Direct Taxes and Assistant Director of Income Tax (INV) Dibrugarh and Principal Commissioner of Income Tax Dibrugarh and Director of Income Tax (Investigation) (NER) Dibrugarh

I.A.(Civil)/263/2021

AI Insights

The case involves Bachh Raj Bamalwa, who filed a writ petition (WP(C)No.7254/2018) against the Union of India and other respondents, challenging a search and seizure operation conducted by the Income Tax Department on 20.11.2017. Initially, this petition was closed along with several others due to a clerical error, as they were all listed under issues related to the transfer of income tax files to Kolkata. However, the petitioner clarified that WP(C)No.7254/2018 was unrelated to the file transfer issue, leading to the filing of an interlocutory application to recall the closure order. The court accepted the petitioner's clarification and restored the writ petition to ensure it was adjudicated separately from the others.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 800915 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 25-02-2021
• Assessment Year: misc
• Other Referred Cases: WP(C)/7254/2018
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANKIT TODI
• Assessee Lawyers: PS CHAKRABORTY
• Keywords: Income Tax; Interlocutory Application; Search and seizure; Transfer of Files

Judgement Text

"Page No.# 1/5 GAHC010017872021 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/263/2021 BACHH RAJ BAMALWA S/O. LATE NEMI CHAND BAMALWA, R/O. MAHALAYA ROAD, DIBRUGARH- 789006, ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECY. TO THE MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DLEHI 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) GOVT. OF INDIA NORTH BLOCK NE WDELHI- 110001. 3:ASSISTANT DIRECTOR OF INCOME TAX (INV) DIBRUGARH UNIT-2 (3) DIBRUGARH ASSAM 786003. 4:PRINCIPAL COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH Page No.# 2/5 ASSAM- 786003. 5:DIRECTOR OF INCOME TAX (INVESTIGATION) (NER) UNIT-2 (2) 1ST FLOOR DR. R.K.BORKOTOKY BUILDING DR. LILA GOGOI PATH MILAN NAGAR DIBRUGARH ASSAM PIN - 786003 Advocate for the Petitioner : MS. P S CHAKRABORTY Advocate for the Respondent : SC, INCOME TAX Linked Case : WP(C)/7254/2018 BACHH RAJ BAMALWA S/O LATE NEMICHAND BAMALWA BY OCCUPATION BUSINESS C/O MAHALAYA ROAD DIBRUGARH- 789006 ASSAM VERSUS UNION OF INDIA AND 4 ORS. REP. BY THE SECRETARY TO THE MINISTRY OF FINANCE GOVT. OF INDIA NEW DLEHI-01. 2:CENTRAL BOARD OF DIRECT TAXES REP. BY ITS CHAIRPERSON UNDER THE MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Page No.# 3/5 GOVT. OF INDIA NORTH BLOCK NE WDELHI- 110001. 3:ASSISTANT DIRECTOR OF INCOME TAX (INV) DIBRUGARH UNIT-2 (3) DIBRUGARH ASSAM 786003. 4:PRINCIPAL COMMISSIONER OF INCOME TAX DIBRUGARH C.R. BUILDING DIBRUGARH ASSAM- 786003. 5:DIRECTOR OF INCOME TAX (INVESTIGATION) (NER) UNIT-2 (2) 1ST FLOOR DR. R.K.BORKOTOKY BUILDING DR. LILA GOGOI PATH MILAN NAGAR DIBRUGARH ASSAM PIN - 786003. ------------ Advocate for : DR ANKIT TODI Advocate for : SC INCOME TAX appearing for UNION OF INDIA AND 4 ORS. BEFORE HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA ORDER Date : 25-02-2021 Heard Ms. PS Chakraborty, learned counsel for the petitioner. Also heard Mr. S Sarma, learned counsel for the respondents No.3, 4 and 5 being the authorities in the Income Tax Department and Mr. K Gogoi, learned counsel for the respondents No.1 and 2. Page No.# 4/5 2. WP(C)No.7254/2018 was instituted by the applicant Bachhraj Bamalwa assailing the search and seizure dated 20.11.2017 by the respondent Income Tax Department. The writ petition was listed for consideration in the cause-list dated 11.01.2021 as item No.44. The same writ petition was listed with several other writ petitions from items No.21 to 41 of the same cause-list. 3. When the matter was called on 11.01.2021, Ms. P Chakraborty, learned counsel for the petitioner made a statement that 20 writ petitions included in the said series pertained to transfer of income tax files to the Office at Kolkata. As the transfer of the files had been re-transferred to the office of the Principal Commissioner of Income Tax, Dibrugarh, therefore, a statement is made that no further adjudication is required and such writ petitions assailing the transfer may be closed. Accordingly, the order dated 11.01.2021 was passed closing such writ petitions. 4. This interlocutory application is instituted on the grievance that while closing the writ petitions pertaining to transfer of income tax files, inadvertently, the petitioner also mentioned the connected writ petition being WP(C)No.7254/2018 to be closed, although this writ petition does not pertain to a transfer of the income tax files. Realizing such inadvertent mistake, this interlocutory application is instituted for recalling the order dated 11.01.2021 in respect of WP(C)No.7254/2018. 5. We accept the statement of the learned counsel for the petitioner to the extent that the prayer for closure of the aforesaid writ petition resulting in the order dated 11.01.2021 was on the basis that such writ petitions pertained to transfer of the income tax files to the Office at Kolkata. But as already noticed, the order assailed in WP(C)No.7254/2018 is against order of search and seizure dated 20.11.2017. 6. The two issues are obviously unconnected with each other and, therefore, the statement of the petitioner that WP(C)No.7254/2018 was inadvertently mentioned for closure with the other writ petitions can be accepted. 7. Accordingly, the order dated 11.01.2021 for the closure of the writ petition pertaining to WP(C)No.7254/2018 stands recalled and WP(C)No.7254/2018 be restored to file. Page No.# 5/5 8. Registry to list WP(C)No.7254/2018 in due course. 9. The interlocutory application stands allowed and disposed of. JUDGE Comparing Assistant "