Lalit Construction Pvt. Ltd. and Deepak And Associates and Mastrine Pharmaceuticals Pvt. Ltd. and Bihar Surgico Medico Agency and Samarpan Veterinary Enterprise and Anil Kumar Sinha and Sunil Kumar Sinha and Sri Baba Chemical Works and Manas Sales Corporation V. The Union of India and Income Tax Settlement Commission (IT & WT) and Commissioner of Income Tax, Central Patna and Commissioner of Income Tax, Appeal-1, Patna and Dy. Commissioner of Income Tax, Central- Circle-03, Patna and Asstt. Commissioner of Income Tax, Central Circle-1, Patna

CWJC/135/2009

AI Insights

This case involves multiple writ petitions filed by various petitioners, including Lalit Construction Pvt. Ltd., Deepak And Associates, Mastrine Pharmaceuticals Pvt. Ltd., and others, against the Union of India and other respondents challenging certain statutory provisions incorporated in the Income Tax Act. The petitions were filed in the context of disputes related to income tax assessments and settlements. However, over the years, the petitioners failed to appear in court to prosecute their cases, leading to the dismissal of all petitions on the grounds of want of prosecution.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 803370 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 01-08-2017
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1956
• Result in Favour of: Revenue
• Court: HIGH COURT
• Assessee Lawyers: RISHI SINHA; ARCHANA PRASAD; ALOK KUMA R; SHALINI BIHARI
• Keywords: Civil Writ Jurisdiction; Dismissal for want of prosecution; Income Tax; Statutory provisions

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6689 of 2008 ====================================================== Lalit Construction Pvt.Ltd., a Private Limited, a Company Registered under Companies Act, 1956, having its registered office at B.N. Apartment, Kankarbagh, Patna-800020 through its Managing Director Sri Satyendra Kumar .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi- 110001 2. Income Tax Settlement Commission (IT & WT) Additional Bench, 10C, Middleton Row, 2nd Floor, Kolkotta- 700071 3. Commissioner of India Tax, Central Patna 4. Commissioner of Income Tax, Appeal-1, Patna 5. Dy. Commissioner of Income Tax, Central- Circle-03, Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.7109 of 2008 ====================================================== M/S Deepak And Associates, a partnership firm a Private Limited, having its office at E/111, P.C. Colony, Kankarbagh, Patna- 800020 through its Managing Partner Sri Anand Kishore Deepak .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi -110001 2. Income Tax Settlement Commission (1I & WT) Additional Bench, 10C, Middleton Row, 2nd Floor, Kolkotta- 700071 through the Secretary 3. Commissioner of Income Tax, Central, Patna 4. Commissioner of Income Tax, Appeal-1, Patna 5. Dy. Commissioner of Income Tax, Central- Circle-03, Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.18669 of 2008 ====================================================== Mastrine Pharmaceuticals Pvt. Ltd., a Private Limited Company incorporated under the Companies Act, 1956, having its office at Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpua, Patna through its Director, Sri Tripurari Mohan Prasad, son of Bashista Narain Sinha, resident of Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, Central Secretariat, North Block, New Delhi- 110001 2. Income Tax Settlement Commission (IT & WT), Additional Bench, 10C Patna High Court CWJC No.6689 of 2008 (10) dt.01-08-2017 2/4 Middleton Row, 2nd Floor, Kolkata- 700071 3. Commissioner of Income Tax, Central Patna 4. Asstt. Commissioner of Income Tax, Central Circle-1, Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.19015 of 2008 ====================================================== Bihar Surgico Medico Agency, having its office at Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna through its Proprietor, Sri Tripurari Mohan Prasad, son of Sri Bashista Narain Sinha, resident of Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, Central Secretariat, North Block, New Delhi – 110001 2. Income Tax Settlement Commission (IT & WT), Additional Bench, 10C Middleton Row, 2nd Floor, Kolkata- 700071 3. Commissioner of Income Tax, Central Patna 4. Asstt. Commissioner of Income Tax, Central Circle-1, Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.22 of 2009 ====================================================== Samarpan Veterinary Enterprise, having its office at Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna through its Proprietor Sri Sushil Kumar, son of Sri Bashista Narain Sinha, resident of Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, Central Secretariat, North Block, New Delhi -110001 2. Income Tax Settlement Commission (IT & WT) through Chairman, Additional Bench, 10C Middleton Row, 2nd Floor, Kolkata- 700071 3. Commissioner of Income Tax, Central, Patna 4. Asstt. Commissioner of Income Tax, Central Circle-1, Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.23 of 2009 ====================================================== Anil Kumar Sinha, son of Sri Bashista Narain Sinha, resident of Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, Central Secretariat, North Block, New Delhi 110001 2. Income Tax Settlement Commission (IT & WT), Additional Bench, Patna High Court CWJC No.6689 of 2008 (10) dt.01-08-2017 3/4 10C, Middleton Row, 2nd Floor, Kolkata- 700071 3. Commissioner of Income Tax, Central Patna 4. Asstt. Commissioner of Income Tax, Central Circle-1, Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.135 of 2009 ====================================================== Sunil Kumar Sinha, son of Sri Bashista Narain Sinha, resident of Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, Central Secretariat, North Block, New Delhi 110001 2. Income Tax Respondent No. 2 (IT & WT) through Chairman, Additional Bench, 10C, Middleton Row, 2nd Floor, Kolkata- 700071 3. Asst. Commissioner of Income Tax, Central Circle-1, Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.136 of 2009 ====================================================== Sri Baba Chemical Works, having its office at Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna through its Partner, Sri Sunil Kumar Sinha, son of Sri Bashista Narain Sinha, resident of Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, Central Secretariat, North Block, New Delhi- 1100001 2. Income Tax Settlement Commission (IT & WT), Additional Bench, 10C Middleton Row, 2nd Floor, Kolkata- 700071 3. Commissioner of Income Tax, Central Patna 4. Asstt. Commissioner of Income Tax, Central Circle-1, Patna .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.138 of 2009 ====================================================== Manas Sales Corporation, a partnership firm having its office at Samarpan House, Rajender Path, P.S. Shastrinagar, Sheikhpura, Patna through its partner, Sri Tripurari Mohan Prasad, son of Sri Bashista Narain Sinha, resident of Samarpan House, Rajendra Path, P.S. Shastrinagar, Sheikhpura, Patna .... .... Petitioner/s Versus 1. The Union of India through the Secretary, Department of Revenue, Ministry of Finance, Govt. of India, Central Secretariat, North Block, New Delhi- 110001 2. Income Tax Settlement Commission (IT & WT) through Chairman, Patna High Court CWJC No.6689 of 2008 (10) dt.01-08-2017 4/4 Additional Bench, 10C, Middleton Row, 2nd Floor, Kolkata- 700071 3. Commissioner of Income Tax, Central Patna 4. Asstt. Commissioner of Income Tax, Central Circle-1, Patna .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : For the Respondent/s : Mr. Rishi Raj Sinha, Sr. Standing Counsel Mrs. Archana Prasad, A.C. to Sr. S.C. Mr. Alok Kumar, Advocate Mrs. Shalini Bihari, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 10 01-08-2017 None appears for the petitioners. These petitions are pending since 2008 and validity to certain statutory provisions incorporated in the Income Tax Act are challenged in these petitions. As the matter is listed for consideration continuously for the last more than four weeks and none is appearing for the petitioners, it seems that the petitioners are no more interested in the lis. Therefore, the writ petitions are dismissed for want of prosecution. P.K.P. (Rajendra Menon, CJ) (Anil Kumar Upadhyay, J) U "