Gaurav Mahna V. Union of India and another

CWP/13837/2021

AI Insights

In the case of Gaurav Mahna versus the Union of India and another, the petitioner challenged the jurisdictional action taken by the respondents under Section 148 of the Income Tax Act, via a notice dated 30.03.2021 for the Assessment Year 2013-14. The petitioner contended that despite requesting the reasons for the re-assessment through the email provided by the respondents, no reasons were supplied. The respondents, in their reply, acknowledged the oversight and stated that the reasons were provided after the filing of the petition. The court, noting the respondents' commitment to consider the petitioner's objections, decided to dispose of the petition on these grounds without delving into the procedural lapses regarding the email communication.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 699388 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 03-02-2022
• Assessment Year: misc
• Other Referred Cases: GKN Driveshafts (India) Ltd. V/s Income Tax Officer and others
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: KUNAL SHARM A
• Assessee Lawyers: RAJESH MEHNA
• Keywords: E-mail; Income Tax; Jurisdiction; Notice; Objections; Re-assessment
• Section: 147; 148; 143(2); 151

Judgement Text

"CWP-13837-2021 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-13837-2021 Date of decision: 03.02.2022 Gaurav Mahna .... Petitioner Versus Union of India and another .... Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Rajesh Mehna , Advocate for the petitioner. Mr. Kunal Sharma, Advocate for the respondents. **** AJAY TEWARI, J (ORAL) On 29.09.2021, the following order was passed:- “CM-13792-CWP-2021 This is an application for placing on record the written statement along with copy of notice dated 13.08.2021 (Annexure R-1). For the reasons stated in the application, the written statement along with copy of notice dated 13.08.2021 (Annexure R-1) is taken on record, subject to all just exceptions. CM stands disposed off. CWP-13837-2021 By this petition, the petitioner has challenged the action of the respondents in seeking to assume jurisdiction under Section 148 of the Income Tax Act, vide notice dated 30.03.2021 (Annexure P-12) for the Assessment Year 2013-14. One of the issue which has arisen is that despite the fact that after filing Income Tax Return, the DEEPAK KUMAR 2022.02.08 13:32 I attest to the accuracy of this document CWP-13837-2021 2 petitioner had specifically sought the copy of the reasons recorded for initiating the proceedings and had made that request at the Email ID specified by the respondents themselves by Annexure P-14 (in terms of judgment of Hon'ble Supreme Court in“GKNDriveshafts (India) Ltd. V/s Income Tax Officer and others” 2002 Supp (4) SCR 359), no reasons were supplied to him. In the reply, a very interesting averment has been made which is as follows:- “It may be noted that the factum of the petitioner's demand qua recorded reasons for issuance of notice under Section 148 of the Act and proof of sanction under Section 151 of the Act came to the knowledge of the answering respondent only after filing of the present petition and in response thereto, same were supplied to the petitioner vide notice dated 13.08.2021. Further as per the law laid down in GKN Driveshafts (Supra) the petitioner/assessee after receiving reasons is entitled to file objections to the issuance of notice and that Assessing Officer is bound to dispose of the same by passing a speaking order.” It has further been stated in the reply that Email dated 16.06.2021 was never received on the portal of the respondents. However, there is no explanation as to why the request which was sent on the official Email ID of the Authority, was not taken cognizance of. Further, learned counsel for the petitioner has pointed out document (Annexure P-15) which is titled 'Notice under Section 143(2) read with Section 147 DEEPAK KUMAR 2022.02.08 13:32 I attest to the accuracy of this document CWP-13837-2021 3 of the Income Tax Act, 1961' . It is his contention that even in this notice, nothing has been mentioned, yet in para 3, the petitioner has been asked to submit his response with supporting documents. As per him, no response could be given if nothing was mentioned. As per learned counsel for the respondents, this document though termed as notice is actually only an acknowledgment. We also need further clarification on this issue. List on 15.12.2021. In the meantime, further proceedings shall remain stayed.” Today, an additional affidavit has been filed, wherein it has been sought to be reiterated that in fact the e-mail sent by the petitioner was not received which fact is strongly flouted by learned counsel for the petitioner. Be that as it may, we do not deem it appropriate to go into this aspect since Mr. Kunal Sharma, Advocate has very fairly stated that in any case, if the petitioner now file his objections, the same will be considered. In this view of the matter, we are inclined to ignore the issue regarding the receipt/non-receipt of the e-mail because the primary grouse of the petitioner in the writ petition was that the objections filed by him were not considered and the reasons for the proposed re-assessment were not supplied. Now that the e-mails are there before the petitioner and the respondents have stated that they shall consider any objections which the petitioner may file, the basic claim of the petitioner has been accepted. We deem it appropriate to dispose of the writ petition on this statement. DEEPAK KUMAR 2022.02.08 13:32 I attest to the accuracy of this document CWP-13837-2021 4 The petitioner may file his objections within 15 days & the same shall be considered as stated by learned counsel for the respondents, and an order be passed in accordance with law. ( AJAY TEWARI ) JUDGE ( PANKAJ JAIN ) JUDGE 03.02.2022 Dinesh Whether speaking/reasoned : Yes Whether Reportable : No DEEPAK KUMAR 2022.02.08 13:32 I attest to the accuracy of this document "