RANCHI, India, Dec. 14 -- Jharkhand High Court issued the following order on Nov. 13:

1. Since similar facts and issues are involved in both the writ petitions, they are being heard together and disposed of by this common judgment.

2. For the sake of convenience, the substantial reliefs as sought for in W.P. (T) No. 1153 of 2022 are being reproduced herein-below:-

(a) For a declaration that the entire proceeding allegedly initiated by the Respondent Department in pursuance of purported notice issued under Section 148 of the Income Tax Act, 1961 including the reassessment proceedings under Section 147 of the Act, against the Petitioner for the Assessment Year 2016-17 is null and void-ab-initio, in view of the fact that none of purported notice issued under Section 148 dated 31.03.2021 as well as Notices dated 28.09.2021 and 13.01.2022 issued under Section 142(1) of the Act, were ever been served upon the Petitioner in order to comply the same.

(b)For quashing and setting aside the Notice dated 10.02.2022 (Annexure-2 Series) issued by the Respondent No. 3 to the Petitioner sent through Speed Post, received by the Petitioner on 12.02.2022, whereby the Petitioner for the first time came to know about the issuance of aforesaid Notices under Section 148 of the Act as well as under Section 142(1) of the Act.

(c) For quashing and setting aside the ex parte Assessment Order passed under Section 147 read with Section 144 read with Section 144B of the Income-Tax Act, 1961, passed on 29.3.2022 on total income of Rs.1,32,21,110/-and its Demand Notice of Rs.55,69,827/- dated 30.03.2022 (Annexure-10 & 10/1) by the Respondent No. 3 and the ex parte Penalty Orders under Section 271(1)(c) dated 20.09.2022 with its Demand Notice of Rs.24,35,454/- (Annexure-11 & 11/1) and ex parte Penalty Order under Section 271(1)(b) dated 13.09.2022 with its Demand Notice of Rs.30,000/- (Annexure-12 & 12/1) upon the Petitioner, passed by the Respondent No.2, all for the said assessment year 2016-17. Case of the petitioner

3. The case of the petitioner is that it is a partnership firm engaged in the business of road construction, mining and crushing, etc. and had filed its return of income for the financial year 2015-16 relating to the assessment year 2016-17 on 17.10.2016 showing its gross total income of Rs.29,66,606/- and claimed refund to the tune of Rs.1,42,310/- after adjusting the TDS amount of Rs.10,58,997/-.

4. After lapse of more than six years, the petitioner has been served with a Notice dated 10.02.2022 issued by the respondent no.3 sent to the petitioner through speed post, received by the petitioner on 12.02.2022, wherein the petitioner was intimated that Respondent No.3 has not received any response from the petitioner for the assessment year 2016-17 in respect of certain notices sent to it. It is also mentioned in the said Notice that copies of such notices are attached, but no such attachment was found by the petitioner.

*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=zDLovBVSUw02H8XukOjXfDPJkYViUbIIXOSL3jhYJTxUVXMDnwKTXWwTEXr0i2cR&caseno=WPC/1140/2022&cCode=1&cino=JHHC010084932022&state_code=7&appFlag=)

Disclaimer: Curated by HT Syndication.