Shiv Prasad Shrivastava V. Union Of India Through Its Secretary, Ministry Of Finance, (Department Of Revenue) and Assessment Unit National Faceless Assessment Centre Delhi and National E-Assessment Centre Delhi and Principal Commissioner Of Income Tax Raipur-1 and Assistant Commissioner Of Income Tax Central Circle-1 and Assistant Commissioner Of Income Tax Circle 1(1), Raipur

WPT/271/2023

AI Insights

The case involves Shiv Prasad Shrivastava, the proprietor of M/s Shrivastava Vastra Bhandar, who filed a writ petition under Article 226 of the Constitution of India against various respondents including the Union of India and several Income Tax authorities. The petitioner sought to quash an assessment notice and order issued under Sections 148 and 148(A)(d) of the Income Tax Act, 1961, both dated 31/03/2023. However, the petition was dismissed as infructuous because the deadline for the assessment order had expired by 31.03.2024, which was before the petition was heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824246 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 16-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: AJAY KUMRANI
• Assessee Lawyers: APURV GOYAL
• Keywords: Assessment notice; Infructuous; Quashing; Writ petition
• Section: 148; 148 A (d)

Judgement Text

"1 2025:CGHC:61229 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 271 of 2023 1 - Shiv Prasad Shrivastava Aged About 73 Years Proprietor, M/s Shrivastava Vastra Bhandar, R/o Prop. M/s Shrivastava Vastra Bhandar, Main Road, Opp. Post Office, P.O. Basna, District Mahasamund, Chhattisgarh. ... Petitioner versus 1 - Union Of India Through Its Secretary, Ministry Its Secretary, Ministry Of Finance, (Department Of Revenue) No. 137, North Block, New Delhi 110001 2 - Assessment Unit National Faceless Assessment Centre Delhi, Through Principal Commissioner Of Income Tax, Income Tax Department, North Block New Delhi 110001 3 - National E-Assessment Centre Delhi, Through Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income Tax Officer, Income Tax Department, North Block, New Delhi 110001 4 - Principal Commissioner Of Income Tax Raipur-1, New C.R. Building, Civil Lines Raipur, Chhattisgarh. 5 - Assistant Commissioner Of Income Tax Central Circle-1, Room No. 819, 8th Floor, C03 Building, Tower A, Sector-21, Tuta, Naya Raipur, Chhattisgarh. 6 - Assistant Commissioner Of Income Tax Circle 1(1), Raipur, New C.R. Building, Civil Lines, Raipur, Chhattisgarh. ... Respondents (Cause title, as taken from CIS) For Petitioner For Respondents No.2 to 6 : : Mr. Apurv Goyal, Advocate Mr. Ajay Kumrani, Advocate Printed from counselvise.com RUKHSAR BANO Digitally signed by RUKHSAR BANO Date: 2025.12.17 17:32:08 +0530 2 (Hon'ble Shri Justice Naresh Kumar Chandravanshi) Order on Board 16/12/2025 1. Heard. 2. This petition has been preferred by petitioner under Article 226 of the Constitution of India seeking following reliefs:- “1. That, this Hon’ble Court may kindly be pleased to issue a writ/writs, direction/directions, order/orders quashing the impugned assessment notice dated 31/03/2023 issued under Section 148 and impugned order dated 31/03/2023 issued under Section 148(A) (d) of the Income Tax Act, 1961. 2. That, this Hon’ble Court may kindly be pleased to grant any other relief(s), which is deemed fit and proper in the aforesaid facts and circumstances of the case.” 3. At the outset, learned counsel for the petitioner submits that time limit for passing the assessment order has been lapsed on 31.03.2024, therefore, this petition has become infructuous. 4. In view of above, this writ petition is dismissed as having become infructuous. Sd/- (Naresh Kumar Chandravanshi) JUDGE Rukhsar Printed from counselvise.com "