Mr. Sahil Mahajan V. Union of India through Finance Secretary, Ministry of Finance and Central Board of Direct Taxes and The Deputy Commissioner of Income Tax and Assessment Unit/Verification Unit/Technical Unit/Review Unit National Faceless Assessment Centre and Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer National Faceless Assessment Centre

WP(C)/1554/2023

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The case involves a writ petition filed by Mr. Sahil Mahajan, the legal heir of the late Sneh Gupta, challenging an assessment order dated 31st May 2023 for the assessment year 2014-2015. The petitioner contended that the order was passed in violation of the principles of natural justice. However, the respondents clarified that all notices were properly served to Mr. Sahil Mahajan. The court examined whether the assessment order was passed by a competent authority and if there was any breach of natural justice. Finding that the notices were appropriately served and the assessment was made by the correct authority, the court dismissed the petition, directing the petitioner to pursue the statutory appeal under the Income Tax Act.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 800038 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 23-12-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: SURAJ WAZIR
• Assessee Lawyers: SACHIN SHARMA
• Keywords: Assessment Order; Income Tax; Legal heir; Natural Justice
• Section: 142(1); 246 A

Judgement Text

" HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU Case: WP(C) No.1554/2023 Lt Sh. Sneh Gupta through Legal Heir Mr. Sahil Mahajan, Age 45 years S/o Lt. Sh. Sneh Gupta 62 A/D Gandhi Nagar, Jammu-180004. ..... Petitioner(s) Through :- None. Vs 1. Union of India through Finance Secretary, Ministry of Finance, North Block, New Delhi-110001. 2. Central Board of Direct Taxes Secretariat building, Department of Revenue, North Block, New Delhi- 110001. 3. The Deputy Commissioner of Income Tax DCIT/ACIT Circle 1, Ayakar Bhawan Railhead Complex Panama Chowk Jammu-180012. 4. Assessment Unit/Verification Unit/Technical Unit/Review Unit National Faceless Assessment Centre North Block New Delhi-110001. 5. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income-Tax Officer National Faceless Assessment Centre North Block New Delhi-110001. .....Respondent(s) Through :- Mr. Suraj Singh Wazir, Advocate CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MR. JUSTICE PUNEET GUPTA, JUDGE Sr. No. 43 2 WP(C) No.1554/2023 ORDER 23.12.2024 01. Vide order dated 18.12.2024, Mr. Sachin Sharma, learned counsel appearing for the petitioner was asked to obtain instructions from his client as to whether prior to 29.05.2023, any notice under Section 142(1) of the Income Tax Act, 1961 was issued and served upon legal heirs of the Assessee-Late Sneh Gupta. He was also called upon to apprise this Court as to the persons who had received notices issued by the Assessing Authority dated 17.01.2023 and 28.02.2023 under Section 142(1) of the Income Tax Act, 1961. 02. Mr. Sachin Sharma, Advocate has not come present. However, Mr. Suraj Singh Wazir, Advocate appearing for the respondents submits that the Assessee-Late Sneh Gupta had died in the year 2015 and, therefore, all notices including those reference to which is made by this Court in order dated 18.12.2024, as per records, have been issued to the legal heir of Lt. Sneh Gupta namely, Sahil Mahajan. 03. In view of the aforesaid position emerging from the official records, it cannot be said by the petitioner Sh. Sahil Mahajan that the order impugned in the writ petition is passed by the Assessing Authority in violation of the principles of natural justice. That being the position, the order of assessment, impugned in this petition, dated 31st May, 2023 for the assessment year 2014- 2015, is appealable before the Commissioner of Income Tax (Appeals) under Section 246-A of the Income Tax Act, 1961. The Act provides hierarchy of different adjudicating authorities for redressal of disputes arising out of and 3 WP(C) No.1554/2023 under the provisions of the Income Tax Act. Even, further appeal before the Income Tax Appellate Tribunal is also provided. 04. The petitioner, without exhausting the statutory remedies provided under the Income Tax Act, has approached this Court directly invoking extraordinary writ jurisdiction vested in this under Article 226 of the Constitution of India. We are aware that availability of alternative remedy is not a complete bar to entertain a petition under Article 226 of the Constitution of India and this Court may, in its discretion, entertain a petition directly against an order of the assessment, provided it is demonstrated that the impugned order of Assessment is passed by an incompetent authority or that the same suffers from violation of the principles of natural justice. The writ petition can also be entertained, in case the vires of any statutory provision is subject matter of challenge in the petition. 05. In the instant case, it is the case of the petitioner that the impugned order of Assessment is in violation of the principles of natural justice. We have enquired into this aspect of the matter and as noted above, the notices had been duly served upon Sh. Sahil Mahajan, the legal heir of Late Sneh Gupta, who was well represented before the Assessing Authority. 06. Having considered the matter and perused the material on record, we are of the considered opinion that the instant case does not fall under any of the exceptions enumerated hereinabove. The order impugned is passed by the Assessing Authority having jurisdiction in the matter and that there is no apparent violation of the principles of natural justice. Needless to say that no provision of Income Tax Act is under challenge in this petition. 4 WP(C) No.1554/2023 07. For all these reasons, we are not inclined to entertain this petition and instead relegate the petitioner to the remedy of appeal before the Appellate Authority, in case, he wishes to challenge the impugned order of assessment. 08. The petition is, therefore, dismissed with liberty to the petitioner to avail the remedy of appeal provided under the Income Tax Act. We, however, provide that in case the petitioner chooses to file statutory appeal before the appellate Authority under the Income Tax Act, the period spent by him in this Court shall not be reckoned while computing the period of limitation. (PUNEET GUPTA) (SANJEEV KUMAR) JUDGE JUDGE JAMMU 23.12.2024 Shammi Whether the order is speaking: Yes/No Whether the order is reportable: Yes/No SHAMMI KUMAR 2024.12.26 13:41 I attest to the accuracy and integrity of this document "