Arun Kumar Gupta v. The UOI, New Delhi / The Income-tax Settlement Commission Income-tax and Wealth-tax, Additional Bench, Kolkata/ The CIT, Central Circle, Patna / The ACIT Central Circle-I, Patna
[Citation -2020-LL-0813-24]

Citation 2020-LL-0813-24
Appellant Name Arun Kumar Gupta
Respondent Name The UOI, New Delhi / The Income-tax Settlement Commission Income-tax and Wealth-tax, Additional Bench, Kolkata/ The CIT, Central Circle, Patna / The ACIT Central Circle-I, Patna
Court HIGH COURT OF PATNA
Relevant Act Income-tax
Date of Order 13/08/2020
Assessment Year 2004-05, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11
Judgment View Judgment
Keyword Tags settlement application • settlement commission • commission income
Bot Summary: For issuance of an appropriate writ, order or direction quashing the resultant letter/intimation F.No. ACIT/CC-I/Pat/2013- 14/587 dated 17th July, 2013 and also quashing Notices under sections 143(2) and 142 issued by the Assistant Commissioner of Income Tax, Central Circle-I, Patna wherein and whereby the petitioner has been called to attend hearing in respect of Assessment Years 2004-05 to 2010-11 i.e. the period in respect of which Settlement Application was filed by the petitioner. For issuance of an appropriate writ, order or direction declaring the provisions contained in Section 245D and Section 245 HA of the Income Tax Act, 1961 in so far as they provide for abatement of settlement proceedings and the consequences thereof, as being ultra-vires, being ex-facie unconstitutional, as well as being derogatory to the other provisions of the Act. Shri Krishna Mohan Mishra, learned counsel for the petitioner, seeks permission to withdraw the present petition for the reason that the present petition has become infructuous. Patna High Court CWJC No.17909 of 2013(16) dt.13-08-2020 3/3 As such, the present petition stands dismissed as having become infructuous.


IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.17909 of 2013 Arun Kumar Gupta S/O Sri Jasgar Nath Sharan Resident Of Sahebganj, Sonapatty, P.O. Sahebganj, P.S. - Town Chapra, District - Chapra, Bihar - 841301 ... ... Petitioner/s Versus 1. Union of India through Secretary, Department of Revenue, Ministry of Finance, Government of India, Central Secretariat, North Block, New Delhi-110001. 2. Income Tax Settlement Commission Income Tax and Wealth Tax, Additional Bench, 10c, Middleton Row, 2nd Floor, Kolkata-700071. 3. Commissioner Of Income Tax, Central Circle, Patna. 4. Assistant Commissioner of Income Tax Central Circle -1, Patna Respondent/s Appearance : For Petitioner/s : Mr. Krishna Mohan Mishra, Advocate For Respondent/s : Mrs. Archana Sinha, CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE CHIEF JUSTICE) 16 13-08-2020 Petitioner has prayed for following relief(s): (a) For issuance of appropriate writ, order or direction quashing letter/intimation No. BIHAR/PATNA-CENTRAL/2011-12/69/IT/604 DATED 31.05.2013 ISSUED BY Income Tax Settlement Commission (IT & WT), Additional Bench, Kolkata (hereinafter referred to as Respondent no. 2) wherein and whereby it has requested Commissioner of Income Tax, Central Circle, Patna (Hereinafter referred to as Respondent No. 3) to inform/direct concerned Assessing Officer (hereinafter referred Patna High Court CWJC No.17909 of 2013(16) dt.13-08-2020 2/3 to as A.O. or Respondent No. 4) to take appropriate actions in petitioners case in terms of Sub-Section (2) of Section 245HA of Income Tax Act, 61 (referred to as Act ) herein and hereinafter for same of brevity). (b) For issuance of appropriate writ, order or direction quashing resultant letter/intimation F.No. ACIT/CC-I/Pat/2013- 14/587 dated 17th July, 2013 and also quashing Notices under sections 143(2) and 142 (I) issued by Assistant Commissioner of Income Tax, Central Circle-I, Patna (Respondent no.4) wherein and whereby petitioner has been called to attend hearing (furnish information/evidence) in respect of Assessment Years 2004-05 to 2010-11 i.e. period in respect of which Settlement Application was filed by petitioner. (c) For issuance of appropriate writ, order or direction declaring provisions contained in Section 245D (4A) and Section 245 HA (inserted by Finance Act, 2007 w.e.f. 1.06.2007) of Income Tax Act, 1961 in so far as they provide for abatement of settlement proceedings and consequences thereof, as being ultra-vires, being ex-facie unconstitutional, as well as being derogatory to other provisions of Act. Shri Krishna Mohan Mishra, learned counsel for petitioner, seeks permission to withdraw present petition for reason that present petition has become infructuous. Patna High Court CWJC No.17909 of 2013(16) dt.13-08-2020 3/3 As such, present petition stands dismissed as having become infructuous. (Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- U Arun Kumar Gupta v. UOI, New Delhi / Income-tax Settlement Commission Income-tax and Wealth-tax, Additional Bench, Kolkata/ CIT, Central Circle, Patna / ACIT Central Circle-I, Patna
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