Dismissed

M/S Satya Vidya Real Estate Private Limited v. Assistant Commissioner of Income Tax

Chhattisgarh HC2 May 2022WA/217/2022

Case brief

AI extract

What is this about?

Appeal against the single judge's order dismissing a writ petition quashing a notice under Section 153C of the Income Tax Act, 1961. The single judge dismissed the writ on the ground of efficacious alternative remedy under Section 246A. The High Court found no merit in the appeal and dismissed it.

What did the court decide?

Writ appeal is dismissed, maintaining the order of the learned Single Judge.

M/S Satya Vidya Real Estate Private Limited Vs Assistant… — Income Tax | Chhattisgarh HC (2022)

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NAFR

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HIGH COURT OF CHHATTISGARH, BILASPUR

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WA No. 217 of 2022

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M/s Satya Vidya Real Estate Private Limited A Company Duly Registered Under The Provisions Of The Companies Act, 1956, Having Its Registered Office At, Hatari Bazar Road, Sakti -495689, Chhattisgarh, Through Its Director Arun Kumar Agrawal

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---- Appellant

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Versus

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Assistant Commissioner Of Income Tax Central Circle, Bilaspur, Income Tax Department, Having Its Office At, Aayakar Bhawan, Vyapar Vihar, Bilaspur, District - Bilaspur – 495001, Chhattisgarh

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---- Respondent

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(Cause-title taken from Case Information System)

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For Appellant : Mr. Ankit Singhal, Advocate For Respondent : Mr. Amit Chaudhari, Advocate

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Hon'ble Shri Arup Kumar Goswami, Chief Justice

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Hon'ble Shri Rajendra Chandra Singh Samant, Judge

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Judgment on Board

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Per Arup Kumar Goswami, Chief Justice

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02.05.2022

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Heard Mr. Ankit Singhal, learned counsel for the appellant. Also heard Mr. Amit Chaudhari, learned counsel, appearing for the sole respondent.

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This appeal is presented against an order dated 30.03.2022 passed by the learned Single Judge in Writ Petition (T) No.87 of 2022, whereby the learned Single Judge declined to entertain the writ petition as the

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appellant has efficacious alternative remedy under Section 246A of the Income Tax Act, 1961 (for short, ‘Act of 1961’).

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The challenge in the writ petition was to a notice issued under Section 153C of the Act of 1961. The grievance expressed was that the assessing officer who handed over materials seized to the assessing officer having jurisdiction did not record any satisfaction.

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Though it was not disputed by Mr. Singhal as recorded by the learned Single Judge that the assessee having submitted an application before the assessing officer, he supplied reasons recorded by him before issuance of notice under Section 153C of the Act of 1961, Mr. Singhal submits that recording of satisfaction by the other assessing officer was not supplied along with other materials.

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During the pendency of the writ petition, assessment order was passed on 21.03.2022 (digitally signed on 26.03.2022).

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In the attending facts and circumstances of the case, we are of the considered opinion that no interference is called for with the order of the learned Single Judge and, accordingly, the writ appeal is dismissed.

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Sd/Sd/(Arup Kumar Goswami) (Rajendra Chandra Singh Samant) Chief Justice Judge

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Anu

M/S Satya Vidya Real Estate Private Limited v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/S Satya Vidya Real Estate Private Limited v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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M/S Satya Vidya Real Estate Private Limited Vs Assistant Commissioner of Income Tax