Bindeshwar Prasad Sinha v. The Principal Commissioner

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7087 of 2020 ====================================================== Bindeshwar Prasad Sinha, Son of Brahmdeo Singh, Resident of Mohalla-Near Anumandal Chauraha N.H.-83, P.S.-Masaurhi, District-Patna. ... ... Petitioner/s

Versus

1.

The Principal Commissioner Income Tax, Lok Nayak Jai Prakash Bhawan, Dak Bunglow Chowk, Patna.

2.

The Income Tax Officer-Cum-Assessing Officer, Ward No. 4(2), Lok Nayak Jai Prakash Bhawan, Dak Bunglow Chowk, Patna. 3.

The Branch Manager, Bank of India, Masaurhi Branch, Shiv Mitra Complex, Taregna, District-Patna.

... ... Respondent/s ====================================================== Appearance:

For the Petitioner/s :

Mr.Vipin Kumar, Adv.

For the Respondent/s :

Ms. Archana Sinha, Adv.

====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 08-07-2020 Petitioner has prayed for the following relief(s): "i) For quashing of order dated 24.12.19 passed under Section 143(3)/147 of I.T. Act by the Assessing Officer, whereby total income has been computed as Rs. 13,75,960/- accordingly issued demand notice.

ii) For quashing of Notice of Demand dated 24.12.19 made under Section 156 of the I.T.Act, whereby petitioner has been asked to pay Rs. 13,80,801 within 30 days from date of service of the notice. iii) For quashing of letter dated 3.3.2020 passed by respondent no. 3 whereby prayer for staying the

Patna High Court CWJC No.7087 of 2020(2) dt.08-07-2020 2/3 demand has been rejected without application of mind.

iv) For direction upon the respondent authority to conclude the appeal within the time framed, filed by the petitioner against order dated 24.12.19 which has been filed vide e-filing acknowledgment no. 297459341290120 dated 29.1.2020 which is pending before C.I.T., Patna.

v) For direction upon the respondent authority to release the saving account no. 440610100011440 of Bank of India, Masaurhi Branch.

vi) For grant of any other relief/reliefs to which the petitioner is found entitled in the facts and circumstances of this case."

Learned counsel for the petitioner submits that petitioner shall be content if a direction is issued to the respondent authority for deciding the appeal, which is pending consideration since January 2020.

Ms. Archana Sinha has no objection to the same. In fact, she assures that the Officer concerned shall positively consider and decide the same in accordance with law, within a period of two months from the date of appearance. As such, we direct the petitioner to appear before the appellate authority on 22.07.2020 at 10:30 A.M. If so required, the proceeding may be conducted through the mode of Video Conferencing.

Patna High Court CWJC No.7087 of 2020(2) dt.08-07-2020 3/3 Petition stands disposed of in the above terms. (Sanjay Karol, CJ) ( S. Kumar, J) sujit/- U