Vadodara Bharuch Tollway Limited Vs ITO (Madras High Court)
Madras High Court disposed of the writ petition with direction to petitioner to challenge the impugned Assessment Order as well as Rectification Order before Commissioner of Income Tax (Appeals) [CIT(A)].
Facts- Vide the present petition, the petitioner has challenged the Impugned Assessment Order dated 31.03.2022 passed by the 3rd respondent u/s. 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2015-2016 pursuant to a Notice issued u/s. 148 of the Income Tax Act, 1961 on 31.03.2021. The petitioner has also challenged the Impugned Order dated 29.03.2022 passed by the Income Tax Officer the 1strespondent u/s. 154 read with Section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2015-2016.
Conclusion- Held that whichever way one looks at the petitioner has to file an appeal against the Order passed under Section 147 read with Section 144B of the Income Tax Act, 1961 on 31.03.2022 or the Order passed under Section 154 read with Section 143(3) of the Income Tax Act, 1961 on 29.03.2022.Both have similar impact on the petitioner. The petitioner can therefore be asked to workout the appellate remedy against the Impugned Order dated 29.03.2022 which rectifies the earlier Order dated 29.12.2017 which was also sought to be revised pursuant to the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act.
Held that under these circumstances, both the Writ Petitions are disposed with liberty to the petitioner to challenge the Impugned Assessment Order dated 31.03.2022 and the Rectification Order dated 29.03.2022 before the Commissioner of Income Tax (Appeals) within a period of 30 days from the date of receipt of a copy of this order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
By this Common Order, both the Writ Petitions are being disposed of.
2. In W.P.No.10710 of 2022, the petitioner has challenged the Impugned Assessment Order dated 31.03.2022 passed by the 3rd respondent under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment W.P.Nos.10710 and 10712 of 2022 Year 2015-2016 pursuant to a Notice issued under Section 148 of the Income Tax Act, 1961 on 31.03.2021.
3. In W.P.No.10712 of 2022, the petitioner has challenged the Impugned Order dated 29.03.2022 passed by the Income Tax Officer the 1strespondent under Section 154 read with Section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2015-2016.
4. Both these Orders arise out of an Assessment that was completed earlier by the Assessing Officer on 29.12.2017.
5. The assessment was reopened under Section 148 of the Income Tax Act, 1961 pursuant to which, the Impugned Assessment Order dated03.2022 has been passed by the 3rd respondent.
6. Both the orders dealt with the same issue as is evident from a reading of the reasons communicated to the petitioner on 24.09.2021 in response to query of the petitioner after notice dated 31.03.2021 was issued to the petitioner under Section 148 of the Income Tax Act, 1961.
7. In the Counter Affidavit that has been filed by the Jurisdictional Assessing Officer in response to W.P.No.10710 of 2022 wherein it is stated that the Impugned Assessment Order dated 31.03.2022 was passed under Section 147 read with Section 144B of the Income Tax Act, 1961 for the Assessment Year 2015-2016 pursuant to a Notice issued under Section 148 of the Income Tax Act, 1961 on 31.03.2021 concerned is that since the Impugned Assessment Order dated 31.03.2022. It is stated that the petitioner should be asked to workout the remedy before the Appellate Commissioner against the Impugned Assessment Order passed on 31.03.2022.
8. In the Counter Affidavit that has been filed in response to W.P.No.10712 of 2022 wherein, the Impugned Assessment Order dated 29.03.2012 passed under Section 154 read with Section 143(3) of the Income Tax Act for the Assessment Year 2015-2016is concerned, the respondents have stated that both the proceedings were going before 2 different Assessing Officers namely the 1st and the 2nd respondent i.e., the Income Tax Officer and the Deputy Commissioner of Income Tax without knowledge of each other. Hence, the Additional Commissioner of Income Tax the 3rd respondent did not W.P.Nos.10710 and 10712 of 2022 take cognizance of the Order passed on 29.03.2022 under Section 154 read with Section 143(3) of the Income Tax Act, 1961.
9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondents.
10. Whichever way one looks at the petitioner has to file an appeal against the Order passed under Section 147 read with Section 144B of the Income Tax Act, 1961 on 31.03.2022 or the Order passed under Section 154 read with Section 143(3) of the Income Tax Act, 1961 on 29.03.2022.Both have similar impact on the petitioner.
11. The petitioner can therefore be asked to workout the appellate remedy against the Impugned Order dated 29.03.2022 which rectifies the earlier Order dated 29.12.2017 which was also sought to be revised pursuant to the Notice dated 31.03.2021 issued under Section 148 of the Income Tax Act, W.P.Nos.10710 and 10712 of 2022.
12. Under these circumstances, both the Writ Petitions are disposed with liberty to the petitioner to challenge the Impugned Assessment Order dated 31.03.2022 and the Rectification Order dated 29.03.2022 before the Commissioner of Income Tax (Appeals) within a period of 30 days from the Under these circumstances, both the Writ Petitions are disposed with liberty to the petitioner to challenge the Impugned Assessment Order dated 31.03.2022 and the Rectification Order dated 29.03.2022 before the Commissioner of Income Tax (Appeals) within a period of 30 days from the date of receipt of a copy of this order. No costs. Connected Writ Miscellaneous Petitions are closed.
These cases are listed today under the caption “For Being Mentioned”.
2. Both the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondents have confirmed that in Paragraph 12 reference to the Impugned Assessment Order dated 31.03.2022 be deleted and be quashed.
3. Recording the same, Paragraph 12 is directed to be modified as under:-
“Under these circumstances, both the Writ Petitions are disposed of. The Impugned Assessment Order dated 31.03.2022 is quashed and liberty is given to the petitioner to file a Statutory Appeal against the Rectification Order dated 29.03.2022, before the Commissioner of Income Tax (Appeals) within a period of 30 days from the date of receipt of a copy of this order. No costs. Connected Writ Miscellaneous Petitions are closed”.
4. Registry is directed to incorporate the above correction in the order dated 19.11.2024 and issue fresh order copy to the parties.
5. The other portions of the order dated 19.11.2024 in W.P.Nos.10710 and 10712 of 2022 shall stands confirmed.
