M/S SHIV MAHIMA TOWNSHIP PVT. LTD. V. INCOME TAX OFFICER and ORS.

CW/2790/2014

AI Insights

The case involves M/S. Shiv Mahima Township Pvt. Ltd. challenging a show cause notice and subsequent assessment order issued by the Income Tax Officer. Initially, the petitioner sought to challenge the show cause notice dated 14.03.2013 directly in the High Court. However, during the pendency of the writ petition, an assessment order was passed on 13.03.2014, which the petitioner also sought to challenge. The court noted that the assessment order could be contested in an appeal before the Commissioner of Income Tax (Appeals) under Section 246-A of the Income Tax Act. The court did not delve into the validity of the show cause notice, emphasizing that all issues raised could be addressed in the appellate proceedings.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 751015 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 09-02-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: ANUROOP SINGHI
• Assessee Lawyers: NIRMAL GOYAL
• Keywords: Appeal; Assessment Order; Income Tax; Show cause notice; Writ petition
• Section: 246 A

Judgement Text

"1 S.B. CIVIL WRIT PETITION NO. 2790/2014 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR. ORDER S.B. CIVIL WRIT PETITION NO. 2790/2014 WITH S.B. CIVIL MISC. STAY APPLICATION NO. 2711/2014 M/S. SHIV MAHIMA TOWNSHIP PVT. LTD. VS. INCOME TAX OFFICER & OTHERS. DATE OF ORDER : 09.02.2015 HON'BLE MR. JUSTICE MOHAMMAD RAFIQ Mr. Nirmal Kumar Goyal, for the petitioner. Mr. Anuroop Singhi, for the respondents. BY THE COURT: This writ petition cannot be now proceeded against show cause notice date 14.03.2013 because during pendency of writ petition, assessment order has itself been passed on 13.03.2014. Although the petitioner has sought to amend the writ petition to challenge the assessment order, but the order of assessment is open to challenge in appeal before Commissioner of Income Tax(Appeals). Learned counsel for the petitioner has submitted that the show cause notice can be challenged directly before this Court and the petitioner has catena of judgments of the Hon'ble Supreme Court and various High Courts to support its contentions on merits in support of such challenge. It is contended that the petitioner sent SMS to Income Tax Officer, Shri K.R. Sharma, on 13.03.2014 at 1.28 2 S.B. CIVIL WRIT PETITION NO. 2790/2014 P .M. informing him about passing of interim order dated 12.03.2014 requiring him not to finalise assessment till 21.03.2014. Mr. Anuroop Singhi, learned counsel appearing on behalf of the respondents-revenue has invited attention of the Court towards communication dated 10.03.2014, served on Income Tax Officer concerned by representative of the petitioner namely D. Ostwal & Associates, wherein no mention about filing of writ petition was made. Reference to another communication of same parties dated 12.03.2014 has also been made which has been served upon Income Tax Officer concerned on 13.03.2014 wherein also no mention whatsoever about filing of present writ petition or even the fact that it is coming up for arguments on 21.03.2014 has been made. According to learned counsel for the respondents-revenue, factum about passing aforesaid interim order came to the knowledge of the Income Tax Officer concerned on 19.03.2014 when copy of the said order was provided. That fact that communication of interim order was received by ITO concerned by S.M.S. on 13.03.2014 has been disputed. The issue for the purpose of deciding validity of show cause notice may not be gone into by this Court, because show cause notice eventually culminated into passing of the assessment order and undeniably remedy of appeal against the assessment order is available to the petitioner under Section 246-A of the Income Tax Act. All the issues which the petitioner has raised in assailing the validity of the show cause notice in the present writ petition can be raised before the appellate authority as well. Obviously, the petitioner would be at liberty to cite all the judgments, which he seeks to rely 3 S.B. CIVIL WRIT PETITION NO. 2790/2014 before this Court. If any appeal is filed by the petitioner now within 30 days, Commissioner of Income Tax(Appeals) concerned is directed to decide the appeal within three months from the date of filing thereof. With the aforesaid observation and direction, writ petition stands disposed of. Stay application also stands disposed of. (MOHAMMAD RAFIQ),J. Manoj, S.NO.93. “All corrections made in the judgment/order have been incorporated in the judgment/order being emailed.” MANOJ NARWANI Personal Assistant. "