Bihar Yoga Bharati V. The Principal Chief Commissioner of Income Tax Bihar and Jharkhand and The Income Tax Officer, Ward- 4(1), Patna

CWJC/7835/2022

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The case involves Bihar Yoga Bharati, a society registered under the Societies Registration Act, 1860, represented by its president, Swami Shivadhyanam Saraswati, challenging the procedural validity of an income tax order. The petitioner argued that the notice issued by the Income Tax Officer did not provide the required 'seven clear days' for response as stipulated under Section 148A of the Income Tax Act, 1961. The court found that the notice was issued on 23rd March 2022, requiring a response by 29th March 2022, which did not comply with the statutory requirement of providing a minimum of seven days for the petitioner to respond. The court referenced a similar decision by the Delhi High Court to support its ruling.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 794407 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 21-06-2022
• Assessment Year: misc
• Other Referred Cases: Shri Sai Co-operative Thrift and Credit Society Ltd. Vs. The Income Tax Officer, Ward 43-6
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: RISHI RAJ SINHA
• Assessee Lawyers: SMRITI SINGH
• Keywords: Income Tax; Legal Procedure; Notice; Opportunity to Respond
• Section: 148; 148A

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7835 of 2022 ====================================================== Bihar Yoga Bharati a Society registered under Societies Registration Act, 1860, through its President, Swami Shivadhyanam Saraswati, son of Virendra Thaper, aged 46 years, Male, resident of Bihar Yoga Bharati, Yoga Vidya Campus, Fort Area, Munger, P.O.- Ganga Darshan, P.S.- Kotwali, District- Munger (Bihar), Pin- 811201. ... ... Petitioner/s Versus 1. The Principal Chief Commissioner of Income Tax Bihar and Jharkhand. 2. The Income Tax Officer, Ward- 4(1), Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Ms. Smriti Singh, Advocate For the Respondent/s : Mr. Rishi Raj Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 21-06-2022 Heard learned counsel for the parties. The petitioner has prayed for the following relief/s :- Patna High Court CWJC No.7835 of 2022 dt.21-06-2022 2/4 In the attending facts and circumstances, we are Patna High Court CWJC No.7835 of 2022 dt.21-06-2022 3/4 inclined to allow the present petition, more so, on the ground that petitioner was not afforded adequate opportunity inasmuch as no opportunity of filing reply within seven days, as contemplated under Section 148A of Income Tax Act, 1961 (hereinafter referred to as the ‘Act’), is stipulated. We notice that in the instant case, notice was issued on 23rd of March, 2022, directing the petitioner to respond on or before 29th of March, 2022. No doubt, petitioner did respond but then the obligation cast upon the officer to afford “7 clear days”, as is so stipulated in the section was never afforded to the petitioner. The language of the section is unambiguously clear. There is a mandate to the officer to provide opportunity to the petitioner of filing response and such period being “not less than” seven days. We notice that the respondent authority passed the order on 04.04.2022 which also only exhibits undue haste in passing the order against the assessee. We are persuaded by Ms. Smriti Singh, learned counsel for the petitioner, to take the aforesaid view also on the strength of the decision dated 12th May, 2022 rendered by Delhi High Court in W.P.(C) 7385 of 2022, titled as Shri Sai Co-operative Thrift and Credit Society Ltd. Vs. The Income Tax Officer, Ward 43-6. Patna High Court CWJC No.7835 of 2022 dt.21-06-2022 4/4 Accounting for all the attending facts and circumstances, the order dated 04.04.2022, passed by respondent no.2, namely, the Income Tax Officer, Ward-4(1), Patna is set aside with the authority to issue a fresh notice within 15 days in terms of Section 148 of the Income Tax Act, 1961 and complete the appropriate proceedings in accordance with law. Petitioner through learned counsel undertakes to fully co-operate and respond to the notice within the period stipulated under Section 148A of the Act and/or the period specified in the notice. The officer concerned shall pass an order within a period of two months thereafter. The petition stands disposed of in the aforesaid terms. Interlocutory Application(s), if any, stands disposed of. Ashwini/Sujit (Sanjay Karol, CJ) ( S. Kumar, J) AFR/NAFR NA CAV DATE NA Uploading Date 28.06.2022 Transmission Date NA "