Smt. Pratima Singh v. Principal Chief Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.14269 of 2022 ====================================================== Smt. Pratima Singh W/o Aditya Kumar Singh, Resident of Shermari Bazar, P.S.- Pirpainti, Bhagalpur- 813209 ... ... Petitioner/s

Versus

1.

Principal Chief Commissioner of Income Tax ,Bihar. 2.

Principal Commissioner of Income Tax, Bhagalpur. 3.

Principal Commissioner of Income Tax, Patna- I. 4.

Income Tax Officer, Ward -1 (I), Bhagalpur.

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

For the Petitioner/s :

Mr. Ajay Kumar Jha, Advocate Mr. Sanjeev Kumar, Advocate Mr. Aman Raja, Advocate For the Revenue :

Mrs. Archana Sinha, Sr. SC, Income Tax Mr. Alok Kumar, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 06-04-2023 The writ petition has been filed against the order dated 30.03.2022 (Annexure-4) passed by the Assessing Officer under the Income Tax Act.

The contention raised by the petitioner before this Court is that an opportunity of hearing had not been granted to the petitioner. In fact, it is admitted that a notice was issued and the hearing date was fixed, on which date the petitioner sought an adjournment. On the next hearing date, petitioner failed to appear and the Assessing Officer completed the assessment.

Patna High Court CWJC No.14269 of 2022(3) dt.06-04-2023 2/2 We cannot find any violation of principles of natural justice in the given facts and circumstances. However, we leave open the remedy to the petitioner to approach the appellate authority under the Income Tax Act.

The writ petition stands dismissed with the aforesaid observation.

(K. Vinod Chandran, CJ) (Harish Kumar, J) shivank/- U