Dismissed¶17

Ritesh Kumar v. The Union of India

Patna HC8 Oct 2024CWJC/9579/2024

Case brief

AI extract

What is this about?

CWJC No.9579 of 2024, Patna High Court, decided 08-10-2024, per K. Vinod Chandran, CJ. Assessment order dated 29.02.2024 challenged for want of physical notice; notice under Section 148 Income Tax Act 1961 issued 05.04.2022; service on e-filing portal and assessee's email; no reply or compliance by assessee; duty of assessee to check e-filing portal; Article 226 writ dismissed; petitioner left to Appellate Authority with exceptions including limitation.

What did the court decide?

The notice under Section 148 of the Income Tax Act, 1961 issued on 05.04.2022 was duly delivered on the e-filing portal as well as on the mail of the assessee as updated by him. ¶15

Ritesh Kumar Vs The Union of India — Income Tax | Patna HC (2024)

What the court decided

AI extract

Outcome

Dismissed

¶17

Issue for consideration

Whether the writ petition under Article 226 challenging the assessment order dated 29.02.2024, on the petitioner's sole contention that no physical notice was issued to him, deserved interference despite the notice under Section 148 issued on 05.04.2022 and its electronic delivery.

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Court's answer

The notice under Section 148 of the Income Tax Act, 1961 issued on 05.04.2022 was duly delivered on the e-filing portal as well as on the mail of the assessee as updated by him.

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Ratio / Principle

The assessee made no compliance and did not even file a reply to the said notices.

¶15

Key takeaways

With the e-filing portal having come into place, the assessee has a duty to check and find out the notices for proper and regular responses to be made.ratio¶15
The Court found absolutely no reason to invoke the extraordinary remedy under Article 226 of the Constitution of India and left the remedy to the petitioner to approach the Appellate Authority under the Act, with just exceptions including limitation.ratio¶16

Detailed headnote1 paragraphs

High Court of Judicature at Patna (K. Vinod Chandran, CJ and Partha Sarthy, J), oral judgment dated 08-10-2024: An assessee challenged an assessment order at Annexure P/7 dated 29.02.2024 on the sole ground that no physical notice had been issued to him. The Court observed from the assessment order itself that a notice under Section 148 of the Income Tax Act, 1961 was issued on 05.04.2022, as reiterated in the respondents' counter affidavit dated 24.07.2024, and that the notices were duly delivered on the e-filing portal as well as on the mail of the assessee as updated by him. There was no compliance and not even a reply filed to the notices. The Court held that with the e-filing portal in place, the assessee has a duty to check and find out notices for making proper and regular responses. Finding absolutely no reason to invoke the extraordinary remedy under Article 226 of the Constitution of India, the Court left the remedy to the petitioner to approach the Appellate Authority under the Act, with just exceptions including limitation, and dismissed the writ petition.

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.9579 of 2024

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======================================================

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Ritesh Kumar son of Bishavanath Prasad, Resident of Gopalpur, Bakerganj, P.O- Bakerganj, Hasanpura, P.S- Pachrukhi, District- Siwan- 841286.

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... ... Petitioner/s

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Versus

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The Union of India through Secretary, Department of Finance and Income Tax, New Delhi.

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The Secretary, Department of Finance and Income Tax, New Delhi.

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The Income-Tax officer, I.T.O Ward 2 (3), Siwan, Department of Finance and Income Tax, New Delhi.

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... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Sumit Kumar Jha, AD,, Ms. Riya Giri, Advocate Mrs. Rakchika Shekhar, Advocate For the Respondent/s : Mrs. Archana Sinha @ Archana Shahi, Sr. SC ======================================================

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

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Date : 08-10-2024

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The petitioner is aggrieved with the assessment order passed at Annexure P/7, which is dated 29.02.2024. The petitioner’s only contention is that there was no physical notice issued to him.

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We see from Annexure-P/7 itself that a notice under Section 148 of the Income Tax Act, 1961 was issued on 05.04.2022. The said fact is reiterated in the counter affidavit dated 24.07.2024 filed by the respondents. It has been specifically stated that the notices were duly delivered on the e-

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Patna High Court CWJC No.9579 of 2024 dt.08-10-2024 2/2

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filing portal as well as on the mail of the assessee, as updated by him. There was no compliance and there was not even a reply filed to the said notices. The assessee, on the e-filing portal having come into place, has a duty to check and find out the notices for proper and regular responses to be made.

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We find absolutely no reason to invoke the extraordinary remedy under Article 226 of the Constitution of India but, leave remedy to the petitioner to approach the Appellate Authority under the Act, with just exceptions including limitation.

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The writ petition stands dismissed.

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(K. Vinod Chandran, CJ)

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( Partha Sarthy, J)

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Sujit/-

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AFR/NAFR	NAFR
CAV DATE
Uploading Date	08.10.2024
Transmission Date

Ritesh Kumar v. The Union of India

Case brief

What is this about?

What did the court decide?

Ritesh Kumar v. The Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

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