Basudeo Narayan Singh, V. The Assistant Commissioner of Income Tax,

CWJC/5041/2022

AI Insights

The case involves two petitioners, Madhurima Singh and Basudeo Narayan Singh, who challenged the orders issued by the Assistant Commissioner and the Additional/Joint Commissioner of Income Tax, Patna. The petitioners requested a personal hearing regarding the draft assessment orders, which was not granted before the issuance of the impugned orders. The legal contention centered around the interpretation and application of Section 144 B (7) (vii) of the Income Tax Act, which provides for a personal hearing upon request when there is a proposed variation in the assessment order. The court's decision emphasized the procedural right of the petitioners to be heard before finalizing the assessment.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 753546 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 14-09-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA; ALOK KUMA R; SANJEEV KUMAR
• Assessee Lawyers: AJAY RASTOGI; SMRITI SINGH
• Keywords: Assessment Order; Income Tax; Personal hearing; Quashed and set aside
• Section: 144B(7)(vii)

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5081 of 2022 ====================================================== Madhurima Singh, Wife of Late Dhananjay Kumar Singh, Permanent resident of Main Road, Buddha Colony, Opp. Amitabh Kunj Apartment, Buddha Colony, Patna - 800001, P.O. - G.P.O., P.S.- Buddha Colony, District - Patna. ... ... Petitioner/s Versus 1. The Assistant Commissioner of Income Tax Circle - 1, Patna. 2. The Additional/Joint Commissioner of Income Tax, Range- 1, Patna. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 5041 of 2022 ====================================================== Basudeo Narayan Singh, Son of Late Krit Narayan Singh, Permanent Resident of Main Road, Buddha Colony, Opp. Amitabh Kunj Apartment, Buddha Colony, Patna - 800001, P.O. - G.P.O., P.S. - Buddha Colony, District - Patna. ... ... Petitioner/s Versus 1. The Assistant Commissioner of Income Tax, Circle-1, Patna. 2. The Additional/Joint Commissioner of Income Tax, Range-1, Patna. ... ... Respondent/s ====================================================== Appearance : (In Civil Writ Jurisdiction Case No. 5081 of 2022) For the Petitioner/s : Mr. Ajay Kr. Rastogi, Sr. Advocate Ms.Smriti Singh, Advocate For the Respondent/s : Ms.Archana Sinha @ Archana Shahi, Advocate Mr. Alok Kumar, Advocate Mr. Sanjeev Kumar, Advocate (In Civil Writ Jurisdiction Case No. 5041 of 2022) For the Petitioner/s : Ms.Smriti Singh, Advocate For the Respondent/s : Ms.Archana Sinha @ Archana Shahi, Advocate Mr. Alok Kumar, Advocate Mr. Sanjeev Kumar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Patna High Court CWJC No.5081 of 2022 dt.14-09-2022 2/4 Date : 14-09-2022 Heard learned counsel for the parties. Petitioners have prayed for following reliefs:- Patna High Court CWJC No.5081 of 2022 dt.14-09-2022 3/4 It is not in dispute that during the course of the proceedings, petitioners had made a request in terms of the statutory provisions, i.e., Section 144 B (7) (vii) of the Income Tax Act, which is quoted below:- “(vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit;.” for affording an opportunity of physical hearing, which request Patna High Court CWJC No.5081 of 2022 dt.14-09-2022 4/4 undisputedly was not considered favourably, prior to the passing of the impugned orders dated 16.03.2022 and 17.03.2022 . As such, on this short ground alone, the aforesaid orders are quashed and set aside, reserving liberty to the respondents to conclude the proceedings, should they desire, strictly in accordance with law. Needless to add, petitioners shall fully co-operate and participate in the proceedings with an endeavor of having the same concluded at the earliest. Date for hearing shall be fixed by the authorities, to be duly intimated, enabling the petitioners to participate therein by way of prescribed mode. Petition stands disposed of in the aforesaid terms. Interlocutory Application(s), if any, stands disposed of. Sanjay/-Ranjan (Sanjay Karol, CJ) ( S. Kumar, J) AFR/NAFR NAFR CAV DATE NA Uploading Date 15.09.2022 Transmission Date NA "