SURESH KUMAR V. INCOME TAX OFFICER, INCOME TAX DEPTT. JAMMU.

CRM(M)/432/2019

AI Insights

The case involves Suresh Kumar Sharma, the petitioner, who challenged an assessment order passed against him under Sections 143(3)/144 of the Income Tax Act, 1961. Initially, the assessment was upheld by the Commissioner of Income Tax (Appeals), Jammu, but was later overturned by the Income Tax Appellate Tribunal, Amritsar. Despite this, a complaint was filed by the Income Tax Officer before the CJM, Jammu, which led to the issuance of process against the petitioner. The petitioner argued that the continuation of this complaint was an abuse of process since the foundational assessment order had been set aside. The High Court's intervention was sought to halt the proceedings until the pending application for dismissal of the complaint was decided by the Trial Court.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 670828 (HC-JAMMU_AND_KASHMIR)
• Appeal Type: Others
• Pronouncement Date: 17-08-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K D S KOTWAL
• Assessee Lawyers: RAHUL PANT
• Keywords: Abuse of Process; Appeal; Assessment Order; Complaint; Income Tax
• Section: 144; 143(3)

Judgement Text

" HIGH COURT OF JAMMU AND KASHMIR AT JAMMU CRM (M) 432/2019 CrlM(1031/2019) Suresh Kumar Sharma …Petitioner(s) Through :- Mr. Rahul Pant, Advocate V/s Income Tax Officer, Income Tax Deptt. Jammu …Respondent(s) Through :- Mr. K. D. S. Kotwal, Dy. A. G. vice Ms. Aruna Thakur, Advocate HON’BLE MR. JUSTICE TASHI RABSTAN, JUDGE ORDER Notice to the respondent. At this stage, Mr. K. D. S. Kotwal, learned Deputy Advocate General, accepts notice on behalf of Ms. Aruna Thakur, Advocate, representing the respondent. It is contended in the petition that vide order dated 20.03.2013 the assessment order has been passed against the petitioner under Sections 143(3)/144 of the Income Tax Act, 1961 which has been challenged by the petitioner by filing an appeal before the Commissioner of Income Tax (Appeals) Jammu. The Appellate Court vide order dated 26.02.2014 dismissed the appeal. Subsequently, the petitioner filed an appeal against the order dated 26.02.2014 before the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (Jammu Camp, Jammu) whereby appeal filed by the petitioner has been allowed vide order dated 07.01.2016. However, in the year 2015, before the quashing of CORAM: Serial No. 91 Suppl. List. 2 CRM(M) 432/2019 the assessment order, the respondent herein has filed a complaint against the petitioner before the Chief Judicial Magistrate Jammu in which the process has been issued. It is further contended that the said compliant is not maintainable as the very foundation of the compliant, i.e., the assessment order dated 20.03.2013 has been set aside by the Income Tax Appellate Tribunal, Amritsar. The continuation of the complaint as such is nothing but a mere abuse of process of law. It is also contended that the petitioner has filed an application before the Trial Court for dismissal of the compliant and the said application is still pending. The Trial Court is initiating the proceedings without deciding the application filed by the petitioner. Hence, the petitioner is seeking setting aside of the process initiated by the Trial Court on the complaint filed by the respondent. At this stage, learned counsel for the parties submitted that they will be satisfied in case the writ petition is disposed of by directing the Trial Court to decide the application filed by the petitioner on 07.01.2017 before initiating further proceedings in the complaint filed by the respondent. In view of the above submission made by learned counsel for the parties, the writ petition is disposed of directing the Trial Court-CJM, Jammu, to consider and decide the application dated 07.01.2017 filed by the petitioner for dismissal of the complaint within a period of six weeks from today. The respondent shall file objections to the application within two weeks from today, if not already been filed. The learned Trial Court is further directed not to initiate proceeding before finally deciding the application filed by the petitioner herein strictly under the Rules. It is, however, made clear that this Court has not observed any opinion on the merits of the case. 3 CRM(M) 432/2019 It is further submitted that the date fixed in the case before the Court below is for 19.08.2019. Learned Trial Court is directed to defer the proceeding date in the case. The petition is disposed of accordingly. (TASHI RABSTAN) JUDGE Jammu 17.08.2019 Sunita Whether the order is speaking : Yes/No Whether the order is reportable: Yes/No "