Tapan Kumar Sarkar V. Income Tax Department through its National Faceless Assessment Centre, Delhi and Principal Commissioner of Income-tax, ReAC (RU), Jamshedpur and Additional / Joint / Deputy / Assistant Commissioner of Income-tax / Income-tax Officer, National Faceless Assessment Centre, Delhi and Deputy Commissioner of Income-tax, Circle-3, Jamshedpur and Assistant Commissioner of Income-tax, Circle-3, Jamshedpur

WPC/495/2022

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The case involves Tapan Kumar Sarkar, the petitioner, who filed a writ petition against various officials of the Income Tax Department concerning reassessment proceedings for the Assessment Year 2015-2016. The petitioner sought to quash the reassessment notice and subsequent proceedings, claiming they were without jurisdiction and in contravention of the Income-tax Act, 1961. During the pendency of the writ petition, an assessment order was passed by the respondent, leading the petitioner to seek withdrawal of the petition with the intention to challenge the assessment order separately. The court's decision to allow the withdrawal was unopposed by the respondents, thus dismissing the writ petition as withdrawn.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 810476 (HC-JHARKHAND)
• Appeal Type: Others
• Pronouncement Date: 06-04-2022
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: RAHUL LAMBA
• Assessee Lawyers: KUMAR VAIBHAV
• Keywords: Interim order; Jurisdiction; Legal validity; Notice; Reassessment
• Section: 147; 148; 142(1); 151; 142(3)

Judgement Text

" IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 495 of 2022 Tapan Kumar Sarkar --- --- Petitioner Versus 1. Income Tax Department through its National Faceless Assessment Centre, Delhi 2. Principal Commissioner of Income-tax, ReAC (RU), Jamshedpur 3. Additional / Joint / Deputy / Assistant Commissioner of Income-tax / Income-tax Officer, National Faceless Assessment Centre, Delhi 4. Deputy Commissioner of Income-tax, Circle-3, Jamshedpur 5. Assistant Commissioner of Income-tax, Circle-3, Jamshedpur --- --- Respondents --- CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh Hon’ble Mr. Justice Deepak Roshan Through: Video Conferencing --- For the Petitioner: Mr. Kumar Vaibhav, Advocate For the Resp.-CGST: Mr. Rahul Lamba, Advocate ---- 02 / 06.04.2022 Surviving defect relating to address of the respondent nos. 1 and 3 is ignored. 2. Writ petition has been preferred for the following relief (s). (a) For quashing the order dated 20.12.2021 (Annexure-11 hereto) contained in letter no ITBA/ASTIF/17/2021 22/1037960226(1) whereby the objections preferred by the Petitioner to reassessment notice for the Assessment Year 2015-2016 have been rejected and issuance of notice under section 148 of the Income-tax Act, 1961 has been held to be legal and valid; (b) For quashing the entire proceedings for reassessment of the Petitioner pertaining to Assessment Year 2015-2016 including (i) the notice under section 148 of the Income-tax Act, 1961 dated 30.032021 bearing number ITBA/AST/S/148/2020- 21/1031902784(1) [Annexure-6 hereto], and (ii) the notice under section 142(1) of the Income-tax Act, 1961 dated 26.01.2022 bearing number ITBA/AST/F/142(1)/2021-22/1039093430(1) [Annexure-12 hereto]’ (C) For a direction upon the Respondents to produce entire records pertaining to recording of satisfaction under section 151 of the Income-tax Act, 1961 for reassessment of the Petitioner pertaining to AssessmentYear 2015-2016; (d) For a declaration that the entire proceedings for reassessment of the Petitioner pertaining to Assessment Year 2015-2016 is wholly without jurisdiction and is in contravention of the Income- tax Act, 1961 including sections 147, 148 and 151; (e) During the pendency of the instant writ petition, for an appropriate interim order staying the further proceedings of reassessment of the Petitioner pertaining to Assessment Year 2015- 2016 and further interim order staying the operation of the notice under section 142(1) of the Income-tax Act, 1961 dated 26.01.2022 bearing number ITBA/AST/F/142(1)/2021-22/1039093430(1) [Annexure-12 hereto]; 2. 3. However, learned counsel for the petitioner Mr. Kumar Vaibhav submits that during pendency of the writ petition, assessment order has been passed by the Respondent No. 3 in reassessment proceedings under section 147 read with section 142(3) of the I.T. Act, 1961. Therefore, he seeks permission to withdraw this application with liberty to assail the assessment order and initiation of proceedings under section 147 of the I.T. Act before the competent authority in accordance with law. 4. Learned counsel for the Respondent Income Tax Department Mr. Rahul Lamba does not have any objection to the prayer. 5. In view of the prayer made on behalf of the writ petitioner, writ petition is dismissed as withdrawn. It is open for the petitioner to pursue his legal remedy, as is permissible in law. (Aparesh Kumar Singh, J) (Deepak Roshan, J) Ranjeet/ "