JOGINDER SINGH V. INCOME TAX OFFICER AND ANOTHER

CWP/4290/2024

AI Insights

In this case, Joginder Singh filed a writ petition under Articles 226/227 of the Constitution of India against the Income Tax Officer, seeking copies of the assessment order, penalty order, and notice of demand for the Assessment Year 2011-12. The petitioner argued that these documents were not provided or made available for download, which hindered his ability to file an appeal electronically with the National Faceless Appeal Centre. The court noted that the petitioner had previously received notices and orders but failed to respond or address them adequately. The court also pointed out that the petitioner could have accessed the required documents through the RTI Act or the Income Tax Department's portal. Consequently, the court dismissed the petition as frivolous, emphasizing the availability of alternative legal remedies.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 759967 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 26-02-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, RTI Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: MANOJ KUMAR
• Keywords: Assessment Order; Certiorari; Certiorari; Faceless Appeal; Legal rights; Mandamus; Notice of demand; Penalty order; RTI Application
• Section: 147; 148; 144; 271(1)(c); 246; 246A; 271F; 142

Judgement Text

"132 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:026112-DB CWP-4290-2024 Date of Decision: 26.02.2024 Joginder Singh …Petitioner Vs. Income Tax Officer and another …Respondents CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present Mr. Manoj Kumar, Advocate for the petitioner. *** SANJEEV PRAKASH SHARMA, J.(Oral) 1. The petitioner by way of this writ petition has prayed as under:- Writ Petition under Article 226/227 of the constitution of India seeking issuance of writ, in the nature of mandamus and/or certiorari or any other appropriate writ/order/direction to Respondent to supply the copy of assessment order (for A.Y.2011- 12) passed u/s 144 r/w 147 of Income Tax Act and copy of penalty order (for A.Y.2011-12) passed u/s 271 (1) (C) of Income Tax Act and notice of demand (for A.Y.2011-12) which may have passed in lieu thereof, for the Assessment year 2011-12, so as to enable the petitioner to file appeal u/s 246/246A of Income Tax Act, 1961 against the aforesaid orders, as without uploading aforementioned Assessment/penalty orders & Notice of demand, appeal cannot be filed before National Faceless Appeal Centre electronically, as the Respondent has neither supplied copy of aforesaid orders to petitioner, by any means nor uploaded on the web portal of Income Tax Department and same is not available for download, which curtailing statutory legal rights to file appeal, available to petitioner under Income Tax Laws; AND/OR With further prayer to stay the operation of assessment order & penalty order (both for A.Y. 2011-12) and notice of demand dated 28.06.2019 (Annexure P-10)) for the assessment year 2011-12 (as neither assessment order received by petitioner nor the same is not available for download at income tax web portal during the pendency of the present writ petition.” RAJESH KUMAR 2024.02.28 10:46 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. CWP-4290-2024 [2] 2024:PHHC:026112-DB 2. Apparently, the petitioner was served with a notice along with additional demand on 28.06.2019 and before that an order was also passed on 14.06.2019 under Section 271F of the Income Tax Act, 1961. However, the petitioner has failed to answer the notice and even prior thereto proceedings under Section 148 of the Income Tax Act were undertaken but the petitioner did not response. In order to cover up all these aspects, he has taken in his chews that he never received any of the documents and that he has also moved an application under the RTI Act, and, therefore, prays to direct the respondents to supply documents relating to notice U/s 142 of the Income Tax Act and notice of demand. While there is always a provision available under the RTI Act to apply and receive a copy. Even otherwise, an order passed is also available on the portal. Be that as it may, this Court would not enter into the said aspect and find that the prayers made are not required to be answered by this Court especially when the form for getting the copy is available under the RTI Act. 3. The writ petition is wholly frivolous and is dismissed accordingly. 4. All pending misc. application(s) also stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE (SUDEEPTI SHARMA) JUDGE 26.02.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable? : Yes/No RAJESH KUMAR 2024.02.28 10:46 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. "