Gayatri Traders v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.6427 of 2022 ====================================================== Gayatri Traders through its Proprietor Nitu Devi, W/o Deepak Kumar, aged 39 years, Female, resident of Village- Deepnagar, Post and P.S.- Deepnagar, District- Nalanda, Bihar.

... ... Petitioner/s

Versus

1.

The Union of India through the Principal Chief Commissioner, Income Tax (Bihar and Jharkhand), Revenue Building, Bir Chand Patel Path, Patna. 2.

The Principal Chief Commissioner, Income Tax (Bihar and Jharkhand), Revenue Building, Bir Chand Patel Path, Patna. 3.

The Income Tax Officer, Ward- 2 (3), Biharsharif, Nalanda. 4.

The Deputy Commissioner of Income Tax, National Faceless Assessment Centre, Delhi.

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

For the Petitioner/s :

Mr.Alok Kumar @ Alok Kr Shahi, Advocate For the Respondent/s :

Mr.Additional Solicitor General Mr. Rishi Raj Sinha, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 20-06-2022 Heard learned counsel for the parties.

Petitioner has prayed for following relief:-

Patna High Court CWJC No.6427 of 2022 dt.20-06-2022 2/3 Our attention is invited to the impugned order dated 11.03.2022 (Annexure 8 page 141) wherein it stands recorded that petitioner had neither responded to the notice to show cause nor placed on record any material in support of the contentions leading to the passing of the impugned order. This statement is factually incorrect, for as is evident from document (page 22), petitioner had submitted its response on 5th of March, 2022 itself, which fact perhaps escaped the attention of the assessing officer. Learned counsel points out that consideration of such response would have had a bearing on the outcome of the proceeding of assessment. Well, we do not express any opinion thereupon leaving it open to the assessing officer to consider the factual matrix. However, we are of the firm view that the material placed on record by the petitioner, relevant or not, ought to have been dealt with in accordance with law.

Passing of an order of assessment has entailed civil consequences inasmuch as income stands re-assessed and unexplained expenditure amounting to Rs.2,44,51,035/- stands

Patna High Court CWJC No.6427 of 2022 dt.20-06-2022 3/3 computed into the petitioner's income for the relevant year. Shri Rishi Raj Sinha, learned counsel, states that opportunity shall be afforded to the petitioner to place additional material by opening the Portal.

Statement accepted and taken on record.

As such, on this short ground alone, we quash and set aside the orders dated 11.03.2022 (Annexure 8 page 141) leaving it open for the assessing officer to pass a fresh order in accordance with law.

Liberty reserved to the petitioner to take recourse to such remedies as are otherwise available, should the need so arise subsequently.

The instant petition stands disposed of.

Interlocutory application(s), if any, shall also stand disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) Sanjay/- Ranjan AFR/NAFR NAFR CAV DATE NA Uploading Date 23.06.2022 Transmission Date NA