M/S.HOTEL TEJASVI INTERNATIONAL V. PRINCIPAL CHIEF COMMISSIONER OF I.T.

WP(C)/19098/2015

AI Insights

The petitioner challenged the notice issued under Section 148, the re-assessment order under Section 143(3) read with Section 147, and the penalty order under Section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 2010-11. The petitioner had previously approached the court regarding a similar issue, which was dismissed as infructuous, granting liberty to seek alternate remedies. In the current proceedings, the court found that the objections raised by the petitioner were adequately addressed in the assessment order. Consequently, the court dismissed the writ application, advising the petitioner to pursue the statutory appeal.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 732648 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 03-11-2015
• Assessment Year: misc
• Other Referred Cases: Areva T and D India Ltd. [2007] 294 ITR 233 (Mad)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: S K ACHARYA
• Assessee Lawyers: J M PATTNAIK
• Keywords: Alternate remedy; Assessment Order; Penalty order; Re-assessment; Statutory Appeal
• Section: 147; 148; 143(3); 271(1)(c)

Judgement Text

" W.P.(C) No.19098 of 2015 03. 09.11.2015 Heard Mr. J.M. Pattnaik, learned counsel for the petitioner an d Mr. S.K. Acharya, learned Senior Standing Counsel for the Income Tax Department. The petitioner had approached this Court earlier in W.P.(C) No.3799 of 2015 which was disposed of vide order dated 07.10.2015 to the following effect: Heard. Mr.S.Acharya, learned Senior Standing Counsel for the Income Tax Department in forms that the Assessing Authority passed the order of assessment on 24th March, 2015 for the assessment for the year 2009-10 and the said order having been communicated to the petitioner has been received by him on 26th March, 2015; whereas the interim order was passed by this Cou rt on 30.03.2015. Consequentially, by the date of passing of the interim order the assessment or der having been passed and communicated to the petitioner, the interim order has become infruc tuous. Consequently, the writ petition has also become infructuous. Learned counsel for the petitioner seeks liberty to avail alternate remedy as available under law. In view of the above, the writ petition stands disposed of as infructuous givi ng liberty to the petitioner to seek alternate remedy as available under law if so advised.\" The present writ application has come to be filed seeking to challenge s the notice issued under Section 148 of the I.T. Act, the re-assessment order passed under Se ction 143(3) read with Section 147 of the I.T. Act and the penalty order under Section 271(1)( c) of the I.T. Act, 1961 for the assessment year 2010-11. Mr. Pattnaik, learned counsel for the petitioner submits that, althoug h the reasons were furnished by the assessing officer and objections were raised on behalf of the assessee, the same were not separately dealt with and resulted in passing of the impugned order of assessment. In this regard, reliance was placed on the judgment of the Honble Madras High Court in the case of Areva T and D India Ltd., [2007] 294 ITR 233 (Mad). On perusing the aforesaid judgment and applying the fact situation tha t arises in the present case, we are of the considered view that the order impugned before us has dealt with the objections raised by the assessee in course of the proceeding by way of a r easoned order. The petitioner may have any grievance against the conclusion arrived at therein but, the same has to be challenged by way of efficacious alternative remedy under the statuto ry appeal. In view of the above, we refrain from entertaining the present writ ap plication and, accordingly, dismiss the same with the liberty to the petitioner to file a stat utory appeal, if so advised within a period of four weeks from today. If the appeal is filed w ithin the time as undertaken, no coercive action shall be taken against the petitioner till th e aforesaid period and until the interim application before the appellate authority are taken up for disposal. We hope and trust that once the appeal is filed, the appellate authority shal l do well to take up the interim application seeking stay both of tax and penalty expeditiousl y. Certified copy of the impugned order, if filed be returned to the lear ned counsel for the petitioner on being substituted by an authenticated photocopy thereof. Free copy of this order be handed over to the learned counsel for the Income Tax Department for necessary communication and compliance. Urgent certified copy of this order be granted on proper application. ... I. Maha nty,J. .... ..... Dr. D.P. Choudhury,J. 3 "