Dismissed

M/S Darwesh Developers v. National Faceless Assessment Centre

Chhattisgarh HC22 Apr 2022WPT/129/2022

Case brief

AI extract

What is this about?

The Court dismissed a writ petition challenging an income tax assessment order. Holding that alternative efficacious remedies existed under the Income Tax Act, 1961, the Court ruled the writ petition was not maintainable at a premature stage and disposed of it at the motion stage.

What did the court decide?

Petition dismissed at the motion stage with no order as to costs.

M/S Darwesh Developers Vs National Faceless Assessment Centre — Income Tax | Chhattisgarh HC (2022)

¶1

¶2

NAFR

¶3

HIGH COURT OF CHHATTISGARH, BILASPUR

¶4

WPT No. 129 of 2022

¶5

M/s Darwesh Developers A Partnership Firm, Having Its Office At, 24/ 905, Ramdev Market, Banjari Road, Raipur 492001, Chhattisgarh Through Its Partner, Shri Shayamlal Chothwani.

¶6

---- Petitioner

¶7

Versus

¶8

National Faceless Assessment Centre Through Additional / Joint/ Deputy/ Assistant Commissioner Of Income Tax / Income Tax Officer, Income Tax Department, Ministry Of Finance (Goi) Room No. 356 C.R. Building, IP Estate New Delhi, Delhi 110002.

¶9

Office Of Principal Commissioner Of Income Tax Raipur 1 Ward 4(1) Raipur Through Pcit, Raipur 1 Having Its Office At, Central Revenue Building Rai 02, Rai 03, Rai 04, Raipur 492001, Chhattisgarh.

¶10

3. Income Tax Department Ministry Of Finance (Goi), Having Its Office At, Central Revenue Building Rai02, Rai03, Rai04, Raipur 492001, Chhattisgarh.

¶11

---- Respondents

¶12

For Petitioner : Shri Ankit Singhal, Advocate For Respondents : Shri Ajay Kumrani appears on behalf of Shri Amit Choudhary, Advocate

¶13

Single Bench: Hon'ble Shri Justice Sanjay S. Agrawal Order On Board

¶14

22.04.2022

¶15

This Writ Petition is directed against the assessment order dated 28.03.2022 (Annexure P/15) passed by Respondent No.1, i.e. Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer, under Section 144 read with section 263 read with section 144(B) of the Income Tax Act, 1961 (henceforth 'Act, 1961').

¶16

Shri Ankit Singhal, learned counsel appearing for the Petitioner would submit that while passing the order impugned, the concerned authority has not provided him sufficient opportunity of hearing and as the same has been passed without following the principles of natural justice, therefore, the order impugned is liable to be set-aside.

¶17

¶18

On the other hand, Shri Ajay Kumrani, learned counsel appearing for the respondents would submit that while passing the order impugned sufficient opportunity was provided to the Petitioner, therefore, it cannot be said that the order impugned has been passed in violation of the principles of natural justice as contended by learned counsel for the Petitioner. It is contended further that the impugned order of assessment dated 28.03.2022(Annexure P/15) is appealable under Section 246-A of the Act, 1961 before the Commissioner, Income Tax (Appeals) and even against the order of Commissioner, Income Tax (Appeals), the petitioner can avail before the Income Tax Appellate Tribunal under Section 254 of the Act, 1961 and then he has further remedy of filing appeal before this Court under Section 260-A of Act, 1961, therefore, the instant writ petition, which is directly filed before this Court, is not maintainable.

¶19

I have heard learned counsel appearing for the parties and perused the entire papers annexed with this petition carefully.

¶20

Since the alternative efficacious remedy under Sections 246-A, 254 and 260-A of the Act, 1961 is available to the Petitioner, I am, therefore, not inclined to entertain this writ petition at such a prematured stage. The petition is accordingly dismissed at the motion stage itself. No order as to cost(s).

¶21

Sd/-

¶22

(Sanjay S. Agrawal) JUDGE

¶23

sunita

M/S Darwesh Developers v. National Faceless Assessment Centre

Case brief

What is this about?

What did the court decide?

M/S Darwesh Developers v. National Faceless Assessment Centre

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Itwaar Singh Yadav And Ors. Vs State Of Chhattisgarh And Ors.

Dularam Vidhani Vs State of Chhattisgarh

Lingraj Steel and Power Pvt. Ltd. Vs Assistant Commissioner Sgst

Smt. Bimla Bhagat Vs State Of Chhattisgarh and Ors.

Smt.rekha Vyas And Ors. Vs Smt.ranu Sahu

Shah Nawaz Khan Vs State Of Chhattisgarh And Ors.