Sanjivani Vikas Foundation Bihar V. The Principal Chief Commissioner, Income Tax, Bihar and Jharkhand and The Principal Commissioner/ Commissioner- Exemption, Income Tax and The Joint Commissioner of Income Tax, Exemption and The Deputy/ Assistant Commissioner of Income Tax, Exemption Circle and The Income Tax Officer, Exemption Ward- 1

/18263/2021

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The case involves Sanjivani Vikas Foundation Bihar, a society registered under the Society Registration Act, 1886, which sought to quash a notice dated 30.03.2021 from the Deputy/Assistant Commissioner of Income Tax, Patna. The notice initiated re-assessment proceedings for income already assessed on 30.11.2018. The petitioner argued that the re-assessment was essentially a review in disguise and based on non-existing facts, specifically concerning two bank accounts not operated by the petitioner. The respondents included various officials from the Income Tax Department of Bihar and Jharkhand. The petitioner decided to withdraw the petition, reserving the right to approach the Income Tax authorities directly.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 795722 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 27-10-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA; ALOK KUMA R; SANJEEV KUMAR
• Assessee Lawyers: KRISHNA MOHAN MISHRA; PRASOON KUMAR
• Keywords: Bank Account; Income Tax; Jurisdiction; Re-assessment; Illegal proceeding
• Section: 147; 143(3); 143(2)

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.18263 of 2021 ====================================================== Sanjivani Vikasfoundation Bihar a society registered under society registration Act, 1886 having its registered office at Behind PNB Mahatma Gandhi Nagar, Lohiya Nagar, Kankarbagh, Patna through its Secretary Ranjan Kumar, son of- Bindeshwari Thakur, Resident of- 67 Bankmens Colony, Manokamna Shiv Mandir, Chitragupta Nagar, Post Office- Sampatchak, Police Station- Hanuman Nagar, District- Patna. ... ... Petitioner/s Versus 1. The Principle Chief Commissioner, Income Tax, Bihar and Jharkhand Central Revenue Building, Virchand Patel Path, Patna. 2. The Principal Commissioner/ Commissioner- Exemption, Income Tax, Central Revenue Building, Veerchand Patel Path, Patna. 3. The Joint Commissioner of Income Tax, Exemption, Lok Nayak Bhawan, near Dak Bangla Road. 4. The Deputy/ Assistant Commissioner of Income Tax, Exemption Circle, Lok Nayak Bhawan, near Dak Banglow, Patna. 5. The Income Tax Officer, Exemption Ward- 1, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Krishna Mohan Mishra, Advocate Mr. Prasoon Kumar, Advocate For the Respondent/s : Mrs. Archana Sinha, Sr. S.C. Mr. Alok Kumar, Jr. S.C. Mr. Sanjeev Kumar, Jr. S.C. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE A. M. BADAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 27-10-2021 Heard learned counsel for the parties. Petitioner has prayed for the following relief(s):- “i. To quash and set aside notice dated 30.03.2021 whereby and where under the Deputy/Assistant Commissioner of Income Tax, Patna High Court CWJC No.18263 of 2021 dt.27-10-2021 2/3 Exemption Circle, Patna has initiated re- assessment proceeding to re-assess the income which already assessed by the same respondent assessing officer on 30.11.2018 under section 143 (3) of the I.T. Act, as such, the present proceeding of re-assessment is amount to review in the guise of reassessment. ii. To hold and declare that reassessment proceeding is based on non-existing fact as the bank account no 71302100000129 and 70972100000264 which relying upon by respondent assessing officer for the initiation of proceeding is not belongs to petitioner society nor the society is operating these two bank accounts as such, the reason recorded and believe formed by respondent for reassessment is bad illegal and without jurisdiction. iii. To hold and declare that the initiation of re-assessment proceeding is bad and illegal in view of the fact that the present proceeding has been initiated on same set of fact and document which was available on the record of the assessing officer and the assessing officer had already considered such fact and issue in regular assessment dated 30.11.2018. iv. To issue any other writ/writs, order/orders, direction/directions as your honour deemed fit and proper.” Learned counsel for the petitioner seeks permission to withdraw the present petition reserving liberty to pursue his Patna High Court CWJC No.18263 of 2021 dt.27-10-2021 3/3 remedies before the Deputy/Assistant Commissioner of Income Tax, Exemption Circle, Lok Nayak Bhawan, Near- Dak Bungalow, Patna [Respondent No. 4]. Mrs. Archana Sinha, learned counsel for the Revenue states that the said officer shall positively take a decision on the notice dated 29.06.2021 issued under Section 143(2) read with Section 147 of the Income Tax Act, 1961 (Annexure P/6). Statement accepted and taken on record. Needless to add, the officer concerned has to take a decision in accordance with law. The present petition stands disposed of as withdrawn with the liberty/observation aforesaid. Interlocutory Application(s), if any, shall stand disposed of. P.K.P./Amrendra (Sanjay Karol, CJ) (A. M. Badar, J) AFR/NAFR CAV DATE Uploading Date 03.11.2021 Transmission Date "