Santosh Kumar Chourasia v. Union of India / Assistant Commissioner of Income-tax, Circle-1, Dhanbad
[Citation -2020-LL-0617-18]

Citation 2020-LL-0617-18
Appellant Name Santosh Kumar Chourasia
Respondent Name Union of India / Assistant Commissioner of Income-tax, Circle-1, Dhanbad
Court HIGH COURT OF JHARKHAND AT RANCHI
Relevant Act Income-tax
Date of Order 17/06/2020
Judgment View Judgment
Keyword Tags mechanical manner • non-speaking order
Bot Summary: Heard the learned counsel for the petitioner and learned counsel for the Opposite Party through video conferencing. The petitioner in this application has challenged the order dated 18.11.2017 passed by the Spl. Judge Economic Offences, Dhanbad in connection with C.O. Case No. 12 of 2017. The learned counsel for the petitioner submits that the order is non-speaking. Ms. Amrita Sinha, learned counsel appears for the opposite parties and submits that it is an admitted case that the petitioner has not filed his return within time. After going through the impugned order, I find that though the court below has mentioned that he has found prima facie material against the petitioner but what are the prima facie materials to take cognizance and to summon the petitioner has not been mentioned in the impugned order. Now considering the submissions of the petitioner and the judgment cited above by the counsel for the petitioner, I am inclined to allow this application. The order dated 18.11.2017 passed by learned passed by the Spl. Judge Economic Offences, Dhanbad in connection with C.O. Case No. 12 of 2017 is set aside and the matter is remanded to the court below for passing order afresh.


IN HIGH COURT OF JHARKHAND AT RANCHI Cr.M.P. No. 706 of 2019 Santosh Kumar Chourasia Petitioner Versus 1. Union of India through Principal Commissioner of Income Tax (Central) Revenue Building, Patna, Bihar. 2. Assistant Commissioner of Income Tax, Circle-1, Dhanbad Opp. Party(s) CORAM: HON'BLE MR. JUSTICE ANANDA SEN (Through Video Conferencing) For Petitioner : Mr. Shailesh Kr. Singh, Advocate For State : Ms. Amrita Sinha, Advocate Order No. 03: Dated: 17 June 2020 th Per Ananda Sen, J.: 1. Heard learned counsel for petitioner and learned counsel for Opposite Party through video conferencing. They have no complain with respect to audio and video clarity and quality. 2. petitioner in this application has challenged order dated 18.11.2017 passed by Spl. Judge Economic Offences, Dhanbad in connection with C.O. Case No. 12 of 2017. By virtue of aforesaid order cognizance has been taken for offence under section 276 CC and 278 B of Income Tax Act and petitioner has been summoned. learned counsel for petitioner submits that order is non-speaking. He submits that nothing has been mentioned as to what are materials which necessitates issuing summons to this petitioner. He in support of his contention refers to judgment of this Court passed in case of Amresh Kr. Dhiraj & Ors. Vs. State of Jharkhand & Anr. reported in 2020 (1) JLJR 199 . 3. Ms. Amrita Sinha, learned counsel appears for opposite parties and submits that it is admitted case that petitioner has not filed his return within time. 4. After going through impugned order, I find that though court below has mentioned that he has found prima facie material against petitioner but what are prima facie materials to take cognizance and to summon petitioner has not been mentioned in impugned order. In mechanical manner, impugned order has been passed. Now considering submissions of petitioner and judgment cited above by counsel for petitioner, I am inclined to allow this application. order dated 18.11.2017 passed by learned passed by Spl. Judge Economic Offences, Dhanbad in connection with C.O. Case No. 12 of 2017 is set aside and matter is remanded to court below for passing order afresh. 5. Cr.M.P., thus, stands allowed. (ANANDA SEN, J.) MM Santosh Kumar Chourasia v. Union of India / Assistant Commissioner of Income-tax, Circle-1, Dhanbad
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