Smt. Veena Prasad V. The Commissioner Of Income Tax and Ors

CWJC/5705/2014

AI Insights

The case involves multiple writ petitions filed by Smt. Veena Prasad, Sushil Kumar, and Sanjay Kumar against various officials of the Income Tax Department, Patna. The petitions were consolidated and addressed together. The primary legal contention revolved around actions taken by the Income Tax Department concerning the petitioners' tax liabilities and recoveries. The court's decision to dispose of the petitions was influenced by the elapsed time since the initial filing and a prior interim order, which seemingly resolved or suspended the immediate issues raised by the petitioners. The court's ruling also provided a procedural avenue for the petitioners to submit further evidence concerning their income sources, indicating a potential ongoing or future assessment of their tax situations.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 685883 (HC-PATNA)
• Appeal Type: Others
• Pronouncement Date: 16-05-2014
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: ARCHANA SINHA; SUMAN MISHRA
• Assessee Lawyers: ABHINAV SRIVASTAVA
• Keywords: Central Revenue Building; Income Tax; Tax Recovery; Writ petition

Judgement Text

"IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5705 of 2014 ====================================================== Smt. Veena Prasad Wife of Sri Krishna Murari Prasad Presently Resident of Samarpan House, Rajendra Path, Seikhpura, P.O.- B.V. College, P.S.- Shastri Nagar, District- Patna .... .... Petitioner Versus 1. The Commissioner of Income Tax (Central), Patna Having its Office at 3rd Floor, Central Revenue Building, Birchand Patel Marg, Patna- 800001 2. The Additional Commissioner Of Income Tax, Central Range-1, having its Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna- 800001 3. The Deputy Commissioner Of Income Tax, Central Circle- 1, Having Its Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna- 800001 4. The Tax Recovery Officer, Central Range-1, Patna, Having Its Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna- 800001 .... .... Respondents ====================================================== with Civil Writ Jurisdiction Case No.5713 of 2014 ====================================================== Sushil Kumar Son of Late Bashistha Narain Sinha Presently Resident of Samarpan House, Rajendra Path, Seikhpura, P.O.- B.V. College, P.S.- Shastri Nagar, District- Patna .... .... Petitioner Versus 1. The Commissioner of Income Tax (Central), Patna Having its Office at 3rd Floor, Central Revenue Building, Birchand Patel Marg, Patna- 800001 2. The Additional Commissioner Of Income Tax, Central Rangee- 1, having Its Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna- 800001 3. The Deputy Commissioner Of Income Tax, Central Circle-1, Having Its Patna High Court CWJC No.5705 of 2014 (7) dt.16-05-2014 2/3 Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna- 800001 4. The Tax Recovery Officer, Central Range- 1, Patna, Having Its Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna- 800001 .... .... Respondents ====================================================== with Civil Writ Jurisdiction Case No.5851 of 2014 ====================================================== Sanjay Kumar Son Of Late Bashistha Narain Sinha Presently Resident Of Samarpan House, Rajendra Path, Sheikhpura, P.O. - B.V. College, P.S. - Shastri Nagar, District - Patna .... .... Petitioner Versus 1. The Commissioner of Income Tax (Central), Patna having its Office at 3rd Floor, Central Revenue Building, Birchand Patel Marg, Patna - 800001 2. The Additional Commissioner Of Income Tax, Central Range - 1, having its Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna - 800001 3. The Deputy Commissioner Of Income Tax, Central Circle - 1, Having Its Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna - 800001 4. The Tax Recovery Officer , Central Range - 1, Patna, Having its Office At Central Revenue Building (Annexe), 6th Floor, Birchand Patel Marg, Patna - 800001 .... .... Respondents ====================================================== Appearance : (In CWJC No.5705 of 2014) For the Petitioner/s : Mr. Abhinav Srivastava, Advocate For the Respondent/s : Mrs. Archana Sinha, Advocate Mr. Suman Kumar Mishra, Advocate (In CWJC No.5713 of 2014) For the Petitioner/s : Mr. Abhinav Srivastava, Advocate For the Respondent/s : Mrs. Archana Sinha, Advocate Mr. Suman Kumar Mishra, Advocate Patna High Court CWJC No.5705 of 2014 (7) dt.16-05-2014 3/3 (In CWJC No.5851 of 2014) For the Petitioner/s : Mr. Abhinav Srivastava, Advocate For the Respondents : Mrs. Archana Sinha, Advocate Mr. Suman Kumar Mishra, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 7 16-05-2014 In view of the passage of time and the ad interim order made on 27th March 2014, the cause of action in these Writ Petitions does not survive. Petitions are accordingly disposed of. We will clarify that the respondent-Department will be at liberty to proceed against the petitioners in accordance with law. It is also clarified that in the event the petitioners intend to produce materials in respect of source of their income, they may do so within fifteen days from today. Subject to the above observations these Petitions are disposed of . mrl. (R.M. Doshit, CJ) (Ashwani Kumar Singh, J) "