Ritu Kapur and Raghav Bahi V. The Assistant Commissioner Of Income Tax And 3 Others

WTAX/504/2022

AI Insights

The case involves multiple writ petitions filed by Ritu Kapur and Raghav Bahi against the Assistant Commissioner of Income Tax and others, challenging the assessment orders for various assessment years and the orders passed on their stay applications. The petitions were dismissed on the grounds that the petitioners had already filed appeals under Section 246 A of the Income Tax Act, 1961, and had also filed stay applications which were pending before the Principal Commissioner of Income Tax. The court held that these ongoing proceedings precluded the entertainability of the writ petitions under Article 226 of the Constitution.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 796179 (HC-ALLAHABAD)
• Appeal Type: Others
• Pronouncement Date: 05-04-2022
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: GAURAV MAHAJAN; C S C
• Assessee Lawyers: RAHUL AGARWAL; GAGAN KUMAR
• Keywords: Assessment orders; Income Tax; Stay applications; Writ Tax
• Section: 246 A

Judgement Text

"Court No. - 3 1. Case :- WRIT TAX No. - 504 of 2022 Petitioner :- Ritu Kapur Respondent :- The Assistant Commissioner Of Income Tax And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- Gaurav Mahajan With 2. Case :- WRIT TAX No. - 506 of 2022 Petitioner :- Raghav Bahi Respondent :- The Assistant Commissioner Of Income Tax And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- Gaurav Mahajan 3. Case :- WRIT TAX No. - 501 of 2022 Petitioner :- Ritu Kapur Respondent :- The Assistant Commissioner Of Income Tax And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- Gaurav Mahajan 4. Case :- WRIT TAX No. - 502 of 2022 Petitioner :- Raghav Bahi Respondent :- The Assistant Commissioner Of Income Tax And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- Gaurav Mahajan 5. Case :- WRIT TAX No. - 503 of 2022 Petitioner :- Ritu Kapur Respondent :- The Assistant Commissioner Of Income Tax And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- Gaurav Mahajan 6. Case :- WRIT TAX No. - 507 of 2022 Petitioner :- Raghav Bahi Respondent :- The Assistant Commissioner Of Income Tax And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- C.S.C. 7. Case :- WRIT TAX No. - 508 of 2022 Petitioner :- Raghav Bahi Respondent :- The Assistant Commissioner Of Income Tax And 3 Others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J. Heard Sri Gagan Kumar alongwith Sri Rahul Agarwal, learned counsel for the petitioners and Sri Gaurav Mahajan, learned Senior standing counsel for the respondents - Income Tax Department. Learned counsels for the parties jointly state that Writ Tax No.504 of 2022 relates to A.Y. 2015-16, Writ Tax No.506 of 2022 relates to A.Y. 2015-16, Writ Tax No.507 of 2022 relates to A.Y. 2016-17, Writ Tax No.508 of 2022 relates to A.Y. 2014-15, Writ Tax No.501 of 2022 relates to A.Y. 2016-17, Writ Tax No.502 of 2022 and Writ Tax No.503 of 2022 both relates to A.Y. 2013-14. They further jointly state that in all these writ petitions the Assessment Orders for the relevant assessment years passed by the Assessing Authorities have been challenged. The petitioners have also challenged the order passed by the Assessing Authority on Stay Applications of the petitioners pending appeal. Learned counsels for the petitioners have admitted before us that against the impugned assessment orders, the petitioners have filed appeals before the CIT (Appeals) under Section 246 A of the Income Tax Act, 1961 which are pending. It has been pointed out by learned senior standing counsel for the respondents that in terms of the Circular/Office Memorandum, dated 29.02.2016, the petitioners have filed applications for stay before the Principal Commissioner of Income Tax, which are also pending. Learned counsel for the petitioners states that aggrieved with the orders passed by the Assessing Authority on Stay Applications, the petitioners have filed applications before the Principal Commissioner of Income Tax in terms of para 4 (C) of the Office Memorandum/Circular dated 29.02.2016, issued by the Government of India Ministry of Finance, Central Board of Direct Taxes, which are pending. In view of the undisputed facts as briefly noted above, the present writ petitions are frivolous writ petitions and the same are not entertainable. Against the impugned Assessment Orders, the petitioners have filed appeals under Section 246 A of the Act, 1961 which are pending. In these circumstances, the challenge to Assessment Orders can not be entertained. So far as challenge to orders passed by the Assessing Authority on stay applications of the petitioners are concerned, it has been admitted before us that the petitioners have filed applications in terms of para 4(C) of the Office Memorandum/Circular, dated 29.02.2016, which are pending before the Principal Commissioner of Income Tax. Under the circumstance, the challenge to orders passed on Stay Applications can not be permitted to be made by filing the writ petition under Article 226 of the Constitution of India. For all the reasons aforestated, all the writ petitions are dismissed. Order Date :- 5.4.2022/vkg Digitally signed by VINOD KUMAR GOSWAMI Date: 2022.04.05 14:18:15 IST Reason: Location: High Court of Judicature at Allahabad "