Chattisgarh High Court
Raipur Resorts And Properties Pvt. Ltd vs Commissioner Of Income Tax 7 ... on 20 December, 2018
HIGH COURT OF CHHATTISGARH, BILASPUR
WPT No. 251 of 2018
• Raipur Resorts And Properties Pvt. Ltd. Through Its Director, Shri Rakesh
Saraogi, S/o Late Shri Satyanarayan Sarogi, Aged About 54 Years, R/o
Anandam World City Near Gda Colony Kachna District Raipur Chhattisgarh.
Office At Main Road, Shankar Nagar, Raipur Chhattisgarh., District : Raipur,
Chhattisgarh
---- Petitioner
Versus
1. Commissioner Of Income Tax Raipur, Aaykar Bhavan, Civil Lines, Raipur
Chhattisgarh., District : Raipur, Chhattisgarh
2. Assistant Commissioner Of Income Tax Circle - 1, Aaykar Bhavan, Civil
Lines, Raipur., District : Raipur, Chhattisgarh
----Respondents
20.12.2018 Shri Shikhar Bhaktiyar, counsel for the petitioner.
Ms Naushina Ali, counsel for the respondents. Heard.
Issue notice to the respondents as per rules. Ms Naushina Ali, learned standing counsel for the Income Tax accepts notice on behalf of the respondents, therefore, PF need not be paid.
Also heard on application for grant of interim relief. Learned counsel for the petitioner submits that no specific reason has been assigned in the notice issued under Section 148 of wpt 251 of 2018 2 the Income Tax Act, 1961. He further submits that the reasons assigned for reopening of the assessment year 2011-12 were same that have already been considered by the Revenue for the assessment year 2010-11. Learned counsel further submits that there is no independent application of mind for invoking provision under Section 148 of the Income Tax Act, 1961.
Assessment proceeding may go on but no coercive steps be taken to recover the reassessed amount.
List the matter in the week commencing 14th January, 2019. In view of above, application for urgent hearing and application for hearing during winter vacation stand disposed off.
Sd/-
(Parth Prateem Sahu) V.JUDGE padma