The Patna High Court quashed an order rejecting a petition for condonation of delay under Section 119(2)(b) of the Income Tax Act, directing the officer to pass a fresh order after applying mind independently.
Impugned order quashed; direction to pass fresh order after applying mind independently.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.3307 of 2021
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Shravan Kumar, Son of Late Thakur Umeshwar Prasad Singh Resident of 212, Triveni Apartment, East Boring Canal Road, P.O. GPO, P.S. Buddha Colony District-Patna.
... ... Petitioner/s
Versus
(CPC), Bangalore.
... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate Mr. Dinesh Maharaj, Advocate For the Respondent/s : Mrs. Archana Sinha @ Archana Shahi, Advocate
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 18-08-2021
Patna High Court CWJC No.3307 of 2021 dt.18-08-2021 2/3
Petitioner has prayed for the following relief(s):-
Petitioner lays challenge to the order dated 03.12.2019 passed by Principal Commissioner of Income Tax-I, Patna, wherein petitioner's application seeking condonation of delay stands rejected. The Authorised Officer has passed the impugned order dated 03.12.2019 in exercise of his power under Section 119(2)(b) of the Income Tax Act.
In an analogous case listed along with the present petition, bearing CWJC No. 10839 of 2020, titled as Shravan Kumar Vs. Principal Commissioner of Income Tax, we have already quashed a similar order.
As such, we also quash the impugned order dated 03.12.2019 passed by Principal Commissioner of Income Tax-I,
Patna High Court CWJC No.3307 of 2021 dt.18-08-2021 3/3
Patna, with a direction to the Officer concerned to pass a fresh order in accordance with law.
Needless to add the Officer must apply his mind and form an independent opinion while considering the petitioner's application.
The petition stands disposed of in the aforesaid terms. Petitioner shall fully cooperate in such proceedings and not take unnecessary adjournment and place materials, if so required and desired.
(Sanjay Karol, CJ)
( S. Kumar, J)
Sujit/Ashwini
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| Uploading Date | 24.08.2021 |
| Transmission Date |
1 issue framed by the court
Whether the order rejecting condonation of delay under Section 119(2)(b) of the Income Tax Act should be quashed.
Colour shows how this judgement treated each authority
Shravan Kumar Vs. Principal Commissioner of Income TaxReferred¶21
CWJC No. 10839 of 2020
1 provisions across 1 enactments
Shravan Kumar
Principal Commissioner of Income Tax, Patna
Assistant Commissioner of Income Tax, Bangalore
Income Tax Officer Ward-1(1), Patna
Chief Justice Sanjay Karol
S. Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
