Sangeeta Singh v. Principal Chief Commissioner of Income-tax, Patna / Principal Commissioner of Income Tax-2, Patna / Joint Commissioner of Income-tax, Range-6, Patna / Income-tax Officer, Ward-6(4), Patna
[Citation -2020-LL-1124-45]

Citation 2020-LL-1124-45
Appellant Name Sangeeta Singh
Respondent Name Principal Chief Commissioner of Income-tax, Patna / Principal Commissioner of Income Tax-2, Patna / Joint Commissioner of Income-tax, Range-6, Patna / Income-tax Officer, Ward-6(4), Patna
Court HIGH COURT OF PATNA
Relevant Act Income-tax
Date of Order 24/11/2020
Judgment View Judgment
Keyword Tags principles of natural justice • delay in filing appeal • condition precedent • notice issued


IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.10457 of 2019 Smt. Sangeeta Singh W/o Shri Sushil Kumar Singh C/o Nawnil Kumar Singh, 503, Shivam Apartment, Road No. 5 D, North S.K. Puri, Patna-800013. At Present, House of Pasupati Singh, Balihari Lane, Tagore Hill Road, Morabadi, Ranchi-834008 (Jharkhand) ... ... Petitioner/s Versus 1. Principal Chief Commissioner of Income Tax Patna. 2. Principal Commissioner of Income Tax-2, Patna. 3. Joint Commissioner of Income Tax, Range-6, Patna. 4. Income Tax Officer, Ward-6(4), Patna. ... ... Respondent/s Appearance : For Petitioner/s : Mr. Aman Raja Mr. Sanjeev Kumar, Advocates For Respondent/s : Mr.Rishi Raj Sinha, Advocate CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE S. KUMAR) Date : 24-11-2020 Heard parties. Petitioner has prayed for following reliefs:- a. For issuance of appropriate writ/direction(s) to prevent respondents from exceeding its jurisdiction and/or acting contrary to rule of natural justice, where defect of jurisdiction is apparent on fact of proceeding and/or there is abuse of power. b. For issuance of writ of certiorari or any other appropriate writ(s), order(s) or direction(s) quashing notice issued by respondent no.4 under Section 148 of Income Tax Act, 1961 (hereinafter called Act ) dated 24/09/2018 (Annexure-3) as notice issued by respondent no.4 is wholly illegal and without jurisdiction in as much as condition precedent to invocation of jurisdiction under said provisions of Act is conspicuously absent and is also against settled principles of natural justice c. For issuing appropriate order, direction or writ in nature of certiorari for dropping Assessment Patna High Court CWJC No.10457 of 2019 dt.24-11-2020 2/3 proceedings initiated under Section 147 of Act as proceeding initiated under said provision is illegal and without jurisdiction and completely stands in violation of settled law. d. For issuance of other writ/ direction(s) while petitioner may in fact and circumstances of case to be found entitled to. e. For grant such other relief(s) as deem fit and proper by issuing appropriate writ(s), rule(s) or direction(s) as deem fit and proper. This writ petition was directed to be tagged with C.W.J.C. No.3364 of 2019 (Anant Kumar Verma Vs. Principal Chief Commissioner of Income Tax and others) as issue raised in present writ petition is similar to that of issue raised in C.W.J.C. No.3364 of 2019 (Anant Kumar Verma Vs. Principal Chief Commissioner of Income Tax and others). It has been brought to notice of this Court that C.W.J.C. No.3364 of 2019 (Anant Kumar Verma Vs. Principal Chief Commissioner of Income Tax and others) has been disposed of by order dated 16.01.2020 and present writ petition is squarely covered by said judgment and order and is disposed of in similar terms. Writ petition is disposed of with liberty to petitioner to file appeal before appellate authority within two weeks and appellate authority shall decide appeal within four weeks from date of filing of such appeal. delay in filing appeal shall be condoned by appellate authority as matter remained pending before this Court and appellate authority shall Patna High Court CWJC No.10457 of 2019 dt.24-11-2020 3/3 decide appeal on its own merit within aforesaid period as indicated above. (Sanjay Karol, CJ) ( S. Kumar, J) Sanjay/- AFR/NAFR NAFR CAV DATE NA Uploading Date 30.11.2020 Transmission Date NA Sangeeta Singh v. Principal Chief Commissioner of Income-tax, Patna / Principal Commissioner of Income Tax-2, Patna / Joint Commissioner of Income-tax, Range-6, Patna / Income-tax Officer, Ward-6(4), Patna
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