The petitioner contended that the writ petition became infructuous as the reassessment order was already passed on 31.03.2022 under Section 148 of the Income Tax Act. The court accepted this submission and dismissed the petition.
The writ petition stood dismissed as infructuous following the issuance of the notice under Section 148.
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GAHC010053772022
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/1956/2022
KARAN JAIN S/O- SHRI ROHIT JAIN, R/O- 402, 4TH FLOOR, RAHEJA HAVEN, PRANANJALI, 10TH ROAD, JVPD JUHU, MUMBAI-400049, MAHARASHTRA.
VERSUS THE UNION OF INDIA AND 3 ORS THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 2:NATIONAL FACELESS ASSESSMENT CENTRE DELHI THROUGH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX 2ND FLOOR JAWAHARLAL NEHRU STADIUM NEW DELHI-110003. 3:PRINCIPAL COMMISSIONER OF INCOME TAX GUWAHATI-1. AAYAKAR BHAWAN G.S. ROAD GUWAHATI-781005 ASSAM 4:ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE (1) GUWAHATI AAYAKAR BHAWAN G.S. ROAD GUWAHATI-781005 ASSA
Advocate for the Petitioner : MS P AGARWAL
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Advocate for the Respondent : ASSTT.S.G.I.
BEFORE
HON’BLE MR. JUSTICE DEVASHIS BARUAH
25.04.2022
Heard Mr. A. Jain along with Ms. P. Agarwal, the learned counsels for the petitioner and Mr. H. Gupta, the learned CGC appearing on behalf of the respondnets.
Mr. A. Jain, the learned counsel for the petitioner submits that the writ petition has become infructuous in view of the fact that pursuant to the notice issued under Section 148 of the Income Tax Act, 1961, the order of reassessment has already been done on 31.03.2022, and as such, the writ petition has become infructuous.
Consequently, the instant writ petition stands dismissed as the writ petition has become infructuous.
JUDGE
Comparing Assistant
1 issue framed by the court
Whether the writ petition stands dismissed due to infructuousness.
1 provisions across 1 enactments
Karan Jain
The Union of India
National Faceless Assessment Centre Delhi
Principal Commissioner of Income Tax Guwahati
Assistant Commissioner of Income Tax-Circle (1) Guwahati
Devashis Baruah
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
