M/S.SHREE BANARSI MARBLE STONE PVT. LTD V. ASSIT. COMM. OF INCOME TAX AND ORS

CW/56/2015

AI Insights

M/s Shree Banarsi Marble Stone Pvt. Ltd. filed multiple writ petitions challenging notices and subsequent assessment orders issued by the Income Tax authorities for the assessment years 2010-11, 2011-12, and 2012-13. Initially, the petitions challenged the notices, but they were later amended to contest the assessment orders dated 30th March 2015. The respondents, represented by Mr. K.K. Bissa, argued that the petitions were not maintainable due to the availability of a statutory appeal under section 246-A of the Income Tax Act, 1961. The petitioner's counsel, Mr. Sanjay Nahar, eventually sought permission to withdraw the petitions, opting to pursue the statutory appeal route instead.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747617 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 27-08-2024
• Assessment Year: misc
• Other Referred Cases: Genpact India Private Ltd. v. Deputy Commissioner of Income Tax & Ors.
• Laws Referred To: Income Tax Act 1961, Limitation Act, 1963
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K K BISSA
• Assessee Lawyers: SANJAY NAHAR
• Keywords: Appeal; Assessment Order; Income Tax; Statutory remedy; Writ petition
• Section: 14; 246 A

Judgement Text

"[2024:RJ-JD:35364-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 56/2015 M/s Shree Banarsi Marble Stone Pvt. Ltd, Plot No. SP-2, N.H.B, Udyog Vihar, Sukher, Udaipur through Director, Narayan Lal Patel S/o Shri Jeevan Ji Patel, aged about 61 years, R/o 175/1, Oda House, Fatehpura, Udaipur. ----Petitioner Versus 1. The Assistant Commissioner of Income Tax, Central Circle-1, Room No.16, 3rd Floor, Moomal Tower, 16, Saheli Marg, Udaipur. 2. The Joint Commissioner of Income Tax, Central Circle, 3rd Floor, Moomal Tower, 16, Saheli Marg, Udaipur. 3. The Director General of Income Tax, NCR Building, Statue Circle, Jaipur. ----Respondents Connected With D.B. Civil Writ Petition No. 80/2015 M/s Shree Banarsi Marble Stone Pvt. Ltd, Plot No. SP-2, N.H.B, Udyog Vihar, Sukher, Udaipur through Director, Narayan Lal Patel S/o Shri Jeevan Ji Patel, aged about 61 years, R/o 175/1, Oda House, Fatehpura, Udaipur ----Petitioner Versus 1. The Assistant Commissioner of Income Tax, Central Circle-1, Room No.16, 3rd Floor, Moomal Tower, 16, Saheli Marg, Udaipur. 2. The Joint Commissioner of Income Tax, Central Circle, 3rd Floor, Moomal Tower, 16, Saheli Marg, Udaipur. 3. The Director General of Income Tax, NCR Building, Statue Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 82/2015 M/s Shree Banarsi Marble Stone Pvt. Ltd, Plot No. SP-2, N.H.B, Udyog Vihar, Sukher, Udaipur through Director, Narayan Lal Patel S/o Shri Jeevan Ji Patel, aged about 61 years, R/o 175/1, Oda House, Fatehpura, Udaipur ----Petitioner Versus 1. The Assistant Commissioner of Income Tax, Central Circle-1, Room No.16, 3rd Floor, Moomal Tower, 16, Saheli Marg, Udaipur. 2. The Joint Commissioner of Income Tax, Central Circle, 3rd Floor, Moomal Tower, 16, Saheli Marg, Udaipur. 3. The Director General of Income Tax, NCR Building, Statue Circle, Jaipur. ----Respondents [2024:RJ-JD:35364-DB] (2 of 3) [CW-56/2015] For Petitioner(s) : Mr. Sanjay Nahar For Respondent(s) : Mr. K.K. Bissa HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR Order 27/08/2024 These writ petitions were filed to challenge the following notices issued on the same date and common assessment order dated 03rd December 2014 passed against the petitioner-firm namely M/s Shree Banarsi Marble Stone Pvt. Ltd:- Sr. No. Notice No. Date of Notice Assessment Year 1. 725 30th December 2013 2010-11 2. 726 30th December 2013 2011-12 3. 727 30th December 2013 2012-13 2. However, during the pendency of these writ petitions, the assessment orders all dated 30th March 2015 relevant to each of the assessment years came to be passed and, therefore, the petitioners amended the writ petitions to challenge those assessment orders issued on dated 30th March 2015 for the three assessment years. 3. Having regard to the challenge laid to the assessment orders against the petitioner- firm, Mr. K.K. Bissa, the learned counsel for the revenue referred to the decision in “Genpact India Private Ltd. v. Deputy Commissioner of Income Tax & Ors.” reported in (2019) 311 CTR(SC) 737 to submit that these writ petitions are not maintainable in view of the statutory remedy of appeal available to the petitioners- firm under section 246-A of Income Tax Act 1961. [2024:RJ-JD:35364-DB] (3 of 3) [CW-56/2015] 4. Keeping in mind the aforementioned decision by the Hon’ble Supreme Court and having regard to the fact that no case is made out for indulgence by this Court in exercise of the powers under Article 226 of the Constitution of India, we are not inclined to entertain this writ petition. 5. Mr. Sanjay Nahar, the learned counsel for the petitioner- firm endeavours to persuade this Court to grant indulgence in these matters. However, after arguing for some time, the learned counsel for the petitioner- firm seeks permission to withdraw these writ petitions with liberty to the petitioner-firm to prefer the statutory appeal as provided under section 246-A of the Income Tax Act 1961. 6. Permission is granted. 7. If the statutory appeal under section 246-A is preferred by the petitioners-firm within six weeks with an application for condonation of delay, the same may be considered by the appellate authority having regard to the provisions under section 14 of Limitation Act, 1963. 8. Accordingly, the present writ petitions are disposed of with the aforesaid liberty to the petitioner-firm. 9. A copy of this order be placed in D.B. Civil Writ Petition Nos. 80/2015 & 82/2015. (KULDEEP MATHUR),J (SHREE CHANDRASHEKHAR),J 19-21 divya/mohit- "