Omjee Prasad V. Principal Chief Commissioner of Income Tax

CWJC/18445/2022

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The case involves Omjee Prasad, the petitioner, who sought to challenge an order dated 01/08/2022 related to income tax assessments for the financial year 2011-2012. The petitioner argued that the orders from the Assessing Officer and the appellate court were illegal, arbitrary, and exceeded their jurisdiction, violating principles of natural justice. After initial hearings, the petitioner's counsel decided to withdraw the petition, reserving the right to approach other legal forums, including filing an appeal under the Income Tax Act, 1961.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 685777 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 10-01-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA
• Assessee Lawyers: UDAY SINGH
• Keywords: Assessment; Certiorari; Certiorari; Jurisdiction; Natural Justice; Quashing
• Section: 182/PAT/2019

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.18445 of 2022 ====================================================== Omjee Prasad Son of Sri Murari Prasad, Resident of At Saheb Ganj Sonarpati PS Chapra District- Saran. ... ... Petitioner/s Versus 1. Principal Chief Commissioner of Income Tax C.R. Building, Bir Chand Patel Patna- 800001. 2. The Chief Commissioner of Income Tax, C.R. Building, Bir Chand Patel Path, Ranchi. 3. Joint Commissioner of Income Tax, Jamshedpur/Muzaffarpur. 4. Deputy Commissioner of Income Tax, Muzaffarpur. 5. Assistant Commissioner of Income Tax, Jamshedpur/Muzaffarpur. 6. Income Tax Officer, Ward 2(2), Chapra/Saran. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Uday Prasad Singh, Advocate For the Respondent/s : Ms. Archana Sinha @ Archana Shahi, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 10-01-2023 Petitioner has prayed for the following relief(s): “A. For issuance of appropriate writ, rule in the nature of certiorari for quashing the order dated 01/08/2022 passed in I.T.A.No 182/PAT/2019 as contained in Annexure-5, by which the affirmed the order of the Assessing officer as well as order of the appellate court, which are not only illegal but arbitrary exercise by power vested to them as well as without any jurisdiction. B. For quashing the entire proceeding arising Patna High Court CWJC No.18445 of 2022 dt.10-01-2023 2/3 out of assessment made by the assessing officer ignoring the facts /filed return for the period F.Y. 2011-2012, where as the assessee filed his return as per Income Tax Act @ 8% and they have already deposited the Tax the impugned order in most arbitrary, unreasonable and malafide manner exceeding its jurisdiction, wherein he has override the statue and in order to grant undue favour to provide revenue and has over looked even the order of apex court and Hon'ble court also The impugned order are unreasonable and has been passed in an utter violation of the principle of natural justice. C. For issuance of direction to the respondents authorities not to proceed against the petitioner because the respondents authority over rule the Act and passed an order after addition of 5,90,000 income, where as the assesse has filed its return as per rule and also deposit the tax on time. D. For grant of reliefs as the petitioner is found entitled.” After the matter was heard for some time, finding the Court not to be in favour with the submissions made across the Bar, learned counsel for the petitioner, under instructions, seeks permission to withdraw the present petition reserving liberty to take recourse to such other remedies, as are otherwise available, Patna High Court CWJC No.18445 of 2022 dt.10-01-2023 3/3 in accordance with law, including the one provided under the Income Tax Act, 1961, more specifically filing an appeal before the appropriate authority. Permission granted. We are sure that as and when any such proceedings are initiated, before the appropriate forum/Tribunal/authority, the same shall be considered and decided expeditiously, in accordance with law. Needless to add, period for which the petitioner has been pursuing the matter before this Court, shall be excluded for the purpose of computing limitation. It is made clear that we have not expressed any opinion on merits. All issues are left open. The petition stands disposed of as withdrawn with the liberty aforesaid. Interlocutory application(s), if any, shall stand disposed of. Saurabh/Sujit (Sanjay Karol, CJ) ( Partha Sarthy, J) AFR/NAFR CAV DATE Uploading Date 11.01.2023 Transmission Date "