Bihar Police Building Construction Corporation Pvt. Ltd. V. Principal Chief Commissioner of Income Tax and Commissioner of Income Tax and Additional Commissioner, Government of India, Ministry of Finance, Income Tax Department, National E-Assessment Centre, Delhi and Joint Commissioner, Government of India, Ministry of Finance, Income Tax Department, National E-Assessment Centre, Delhi and Joint Commissioner of Income tax, Lok Nayak bhawan, Dakbanglow Road Patna and Dy. Commissioner, Government of India, Ministry of Finance, Income Tax Department, National E-Assessment Centre, Delhi and Deputy Commissioner of Income Tax, Lok Nayak Bhawan, Dakbanglow Road, Patna and Assistant Commissioner, Government of India, Ministry of Finance, Income Tax Department, National E Assessment Centre, Delhi and Assistant Commissioner of Income Tax, Lok Nayak Bhawan, Dakbanglow Road, Patna

CWJC/9751/2022

AI Insights

The case involves the Bihar Police Building Construction Corporation Pvt. Ltd., which filed a writ petition against various officials of the Income Tax Department, challenging a demand of Rs. 84,25,621. The petitioner contested the imposition of this liability, arguing that the order was not properly uploaded on the portal and that no notice under section 156 of the Income Tax Act was served. The respondents, represented by Mrs. Archana Sinha, acknowledged the procedural oversight and agreed to provide the necessary documentation to the petitioner. The court's decision focused on procedural compliance rather than the substantive issues of the tax demand.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 807554 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 14-07-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA
• Assessee Lawyers: PRAKASH SAHAY
• Keywords: Liability; Notice; Violation; Quash demand; Legal recourse
• Section: 143(3); 156

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.9751 of 2022 ====================================================== Bihar Police Building Construction Corporation Pvt. Ltd. through its Chief Accounts Officer of Hemant Kumar, 5 B.M.P Campus, P.O. Veterinary College, P.S. Hawai Adda District- Patna, Bihar- 800014 ... ... Petitioner/s Versus 1. Principal Chief Commissioner of Income Tax C.R. Building, Bir Chand Patel Path Patna. 800001. 2. Commissioner of Income Tax, C.R. Building, Bir Chand Patel Path Patna, 800001 3. Additional Commissioner, Government of India, Ministry of Finance, Income Tax Department, National E-Assessment Centre, Delhi 4. Joint Commissioner, Government of India, Ministry of Finance, Income Tax Department, National E-Assessment Centre, Delhi. 5. Joint Commissioner of Income tax, Lok Nayak bhawan, Dakbanglow Road Patna 800001 6. Dy. Commissioner, Government of India, Ministry of Finance, Income Tax Department, National E-Assessment Centre, Delhi. 7. Deputy Commissioner of Income Tax, Lok Nayak Bhawan, Dakbanglow Road, Patna, 800001. 8. Assistant Commissioner, Government of India, Ministry of Finance, Income Tax Department, National E Assessment Centre, Delhi 9. Assistant Commissioner of Income Tax, Lok Nayak Bhawan, Dakbanglow Road, Patna. 800001 ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Prakash Sahay, Advocate For the Respondent/s : Mrs.Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 14-07-2022 Petitioner has prayed for the following relief(s):- “1. For issuance of an appropriate writ/writs, order/orders direction/directions to quash Patna High Court CWJC No.9751 of 2022 dt.14-07-2022 2/3 demand of Rs. 84,25,621 shown on petitioner's portal is fit to be quashed a. whether assessing authority is right in imposing liability of Rs. 84,25,621, when the order has not been uploaded on the portal only amount has been loaded b. Whether respondents are right in posting liability of Rs. 84,25,621 no notice u/s 156 of the Income Tax Act has been served on the petitioner. c. Whether act of the petitioner do not deprive the petitioner in taking any legal recourse as per law. d. Whether action of the authority is not in violation to see 143(3) of the Act.” Seriously disputing the averments made in the petition and without prejudice to the respective rights and contentions of the parties, Mrs. Archana Sinha, learned counsel for the respondents, states that copy of the order, even though uploaded on the site and sent to the petitioner through e-mail, would yet be supplied to the petitioner within next one week from today. Also, copy thereof shall be supplied to the learned counsel for the petitioner. Without going into the merits, present petition is disposed of reserving liberty to the petitioner to initiate Patna High Court CWJC No.9751 of 2022 dt.14-07-2022 3/3 appropriate proceedings in accordance with law. All pleas on fact and law are left open to be taken by the parties and to be adjudicated by the appropriate authority. Interlocutory application, if any, also stands disposed of. Sujit/Ashwini (Sanjay Karol, CJ) ( S. Kumar, J) AFR/NAFR NAFR CAV DATE NA Uploading Date 15.07.2022 Transmission Date NA "