Dismissed

M/s Sujata Hotels Pvt. Ltd. v. Principal Commissioner of Income Tax (Central, Patna)

Patna HC10 Dec 2019CWJC/21257/2019

Case brief

AI extract

What is this about?

The petitioner sought to quash income-tax show-cause notices and an attendant order under Section 127 of the Income Tax Act, 1961. The court did not find favour with the submissions but dismissed the petition on coincidence of parties.

What did the court decide?

Issuance of writ to quash show cause notices and order passed pursuant to Section 127 of the Income Tax Act, 1961

M/s Sujata Hotels Pvt. Ltd. Vs Principal Commissioner of Income Tax… — Income Tax | Patna HC (2019)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.21257 of 2019

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M/s Sujata Hotels Pvt. Ltd. a Private Limited Company incorporated under the Companies Act, 1956, having its registered office at Hotel Chanakya, R Block, Beer Chand Patel Marg, P.O. G.P.O. P.S. Kotwali, in the town and District of Patna through its Director, Mr. Vijay Kochhar, Permanent resident of Bharat Ice factory Building, Karbigahiya Road, P.O. G.P.O. P.S. Jakkanpur in the town and District of Patna.

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... ... Petitioner/s

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Versus

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Principal Commissioner of Income Tax (Central, Patna) (Central Patna), 3rd Floor, Central Revenue Building, Beer Chand Patel Path, Patna.

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Assistant Commissioner of Income Tax, Central -2, Central Revenue Building Beer Chand Patel Path, Patna.

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Principal Commissioner of Income Tax (Central-2 New Delhi

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Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax, Central Circle-15, New Delhi.

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The Director General of Income Tax (Investigation), 3rd Floor, Central Revenue Building, Beer Chand Patel Path, Patna.

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The Director General of Income Tax (Investigation), New Delhi.

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Union of India through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi- 110001

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... ... Respondent/s

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====================================================== Appearance : For the Petitioner/s : Mr.Ajay Kumar Rastogi, Adv. Mrs. Smriti Singh, Adv. For the Respondent/s : Mr.S.D.Sanjay (Adsg) Mr. Rajesh Kumar Verma, ASG Mr. Anshuman Singh, Adv. Smt. Archana Sinha, CGC Mr. Alok Kumar, Sr. S.C. Mr. Sanjeev Kumar, Jr. S.C. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY ORAL ORDER

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(Per: HONOURABLE THE CHIEF JUSTICE)

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4 10-12-2019 This application has been preferred praying inter alia

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for the following relief/s:

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Patna High Court CWJC No.21257 of 2019(4) dt.10-12-2019 2/2

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“for issuance of an appropriate writ quashing the show cause notices dated 05.06.2018 28.12.2018, 25.01.2019 and its reminder dated 19.02.2019 (Annexure-4 Series) and the order dated 23.07.2019 (Annexure-6) passed pursuant thereto u/s 127 of the Income Tax Act, 1961 (for short, “the Act”), whereby and whereunder the Respondent No.1 has arbitrarily and illegally directed that the powers of the Respondent No.2 in respect of the Petitioner’s case shall be exercised by the Respondent No.4 and for such consequential reliefs as the Petitioner may be entitled to.”

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Not finding favour with the submissions made by the learned counsel, we were inclined to dismiss the present petition. However, learned counsel for the petitioner contends that the petitioner shall be content with the order passed by the authority below.

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As such, the application is dismissed as withdraw.

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(Sanjay Karol, CJ)

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( Anil Kumar Upadhyay, J)

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K.C.Jha/-

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M/s Sujata Hotels Pvt. Ltd. v. Principal Commissioner of Income Tax (Central, Patna)

Case brief

What is this about?

What did the court decide?

M/s Sujata Hotels Pvt. Ltd. v. Principal Commissioner of Income Tax (Central, Patna)

Case brief

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What did the court decide?

What the court decided

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