M/S SARASWATI AGRO INDUSTRIES V. JOINT COMMISSIONER OF INCOME TAX

WA/192/2022

AI Insights

The case involves M/s Saraswati Agro Industries, a partnership firm, which appealed against the order of the Single Bench of the Chhattisgarh High Court that dismissed their writ petition challenging a reassessment notice and order issued by the Income Tax authorities. The appellant had previously filed a writ petition against the reassessment notice dated 31.03.2021, which was dismissed, and subsequently, their objections were rejected, leading to a reassessment order on 31.03.2022. The appellant then filed a statutory appeal against the reassessment order, which is currently pending. The Division Bench of the High Court decided not to entertain the writ appeal, emphasizing that the issues should be resolved by the Commissioner of Income Tax in the ongoing appellate proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 672515 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 27-08-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: AMIT CHOUDHARY; AJAY KUMRANI
• Assessee Lawyers: ANKIT SINGHAL
• Keywords: Income Tax; Legal error; Reassessment; Statutory Appeal; Writ Appeal
• Section: 148; 2.1; 246 A

Judgement Text

"Page No.1 of 4 IN Writ Appeal No.192 of 2022 2024:CGHC:32455-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WA No. 192 of 2022 [Arising out of order dated 01.04.2022, passed by the Single Bench of this Court in WP(T) No.31 of 2022 (M/s. Saraswati Agro Industries vs. Joint Commissioner of Income Tax and others)] M/s Saraswati Agro Industries, a Partnership Firm, having its Office at Ward No.12, Kesla, Post Bilha, District Bilaspur, (Chhattisgarh), through its Partner, Shri Manish Kumar Agrawal ... Appellant Versus 1 - Joint Commissioner of Income Tax, Range 1, Bilaspur, Income Tax Department, Aayakar Bhawan, Vyapar Vihar, Bilaspur, District Bilaspur -495001, (Chhattisgarh) 2 - The Income Tax Officer/Assessing Officer, having Office at Ward 2(1), Vyapar Vihar, District Bilaspur, (Chhattisgarh) 3- National Faceless Assessment Centre, through Additional/Joint/Deputy/Assistant Commissioner of Income Tax Department, Ministry of Finance (GoI), Room No.356 C.R. Building, IP Estate, New Delhi, Delhi -110002. ... Respondents (Cause-title taken from Case Information System) -------------------------------------------------------------------------------------------- For Appellant : Mr. Ankit Singhal, Advocate For Respondents : Mr. Amit Choudhary and Mr. Ajay Kumrani, Advocates --------------------------------------------------------------------------------------------- Division Bench Hon'ble Shri Justice Sanjay K. Agrawal and Hon'ble Shri Justice Amitendra Kishore Prasad SAIFAN KHAN Digitally signed by SAIFAN KHAN Date: 2024.08.27 17:42:46 +0530 Page No.2 of 4 IN Writ Appeal No.192 of 2022 Order on Board (27.08.2024) Sanjay K. Agrawal, J 1. This writ appeal filed under Section 2(1) of the Chhattisgarh High Court (Appeal to Division Bench) Act, 2006 is directed against order dated 01.04.2022, passed by the learned Single Bench of this Court in WP(T) No.31 of 2022, whereby the writ petition filed by the appellant herein (writ petitioner) has been dismissed. 2. Mr. Ankit Singhal, learned counsel appearing for the appellant would submit that the writ Court has committed grave legal error in dismissing the writ petition of the appellant by recording findings, which are perverse to the record. As such, the impugned order dated 01.04.2022 is liable to be set aside. 3. Per contra, learned counsel appearing for the respondents- Income Tax authorities would submit that against the notice of reassessment dated 31.03.2021, the objection of the appellant was rejected on 21.02.2022 and, thereafter, the order of reassessment has been passed on 31.03.2022. Against which, on 26.04.2022, the appellant has preferred statutory appeal under Section 246-A of the Income Tax Act, 1961 (for short the “IT Act”) before the Commissioner of Income Tax with the leave of this Court, as per order dated 25.04.2022. Therefore, all the questions raised by the appellant in this appeal shall have to be considered and decided by the said statutory appellate authority. As such, this appeal Page No.3 of 4 IN Writ Appeal No.192 of 2022 deserves to be dismissed being not maintainable. 4. We have heard learned counsel appearing for the parties, considered their rival submissions made hereinabove and went through the material available on record with utmost circumspection. 5. It is admitted position on record that the appellant herein (writ petitioner) filed writ petition being WPT-31-2022 before this Court against the notice of reassessment dated 31.03.2021, issued by the respondent No.02, under Section 148 of the IT Act and, during the pendency of the writ petition, on 21.02.2022, his objection against the said notice was also rejected. Thereafter, on 31.03.2022, order of reassessment has also been passed, however, after the leave having been granted by this Court on 25.04.2022, the appellant has preferred statutory appeal under Section 246-A of the IT Act against said reassessment order, which is pending consideration before the Commissioner of Income Tax. 6. In that view of the matter, we are not inclined to entertain this writ appeal and same is liable to be closed. However, liberty is reserved in favour of the appellant to question initiation of reassessment notice, rejection of his objection against the same and validity and correctness of the order of reassessment dated 31.03.2022 before the statutory appellate authority i.e. Commissioner of Income Tax in pending appeal. It is made clear Page No.4 of 4 IN Writ Appeal No.192 of 2022 that the Commissioner of Income Tax shall consider and decide all the questions raised before him in accordance with law on its own merit and without getting influenced by order dated 01.04.2022, passed by the learned Single Bench of this Court. 7. With aforesaid observation/direction, liberty and without expressing any opinion on the merits of the case, this writ appeal stands disposed of. Sd/- Sd/- (Sanjay K. Agrawal) (Amitendra Kishore Prasad) Judge Judge s@if "