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Patna High Court

M/S Aglowmed Limited vs The Principal Commissioner Of Income ... on 1 April, 2024

Bench: Chief Justice, Harish Kumar

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                     Civil Writ Jurisdiction Case No.4004 of 2022
     ======================================================
     M/s Aglowmed Limited, a company incorporated under the provisions of the
     Companies Act, 1956, having its registered office at Exhibition Road, P.S. -
     Gandhi Maidan, Patna, Bihar through its Regional Manager Narendra Kumar,
     Male, aged about 52 years, S/o Suresh Sharma, Gobindpur, P.S and District -
     Jehanabad, Bihar - 804432.
                                                                  ... ... Petitioner
                                         Versus
1.    The Principal Commissioner of Income Tax- 1, Patna, Central Revenue
      Building, Bir Chand Patel Path, Patna.
2.   The Deputy / Assistant Commissioner of Income Tax, Circle - 1, Patna.
3.    The Under Secretary- ITA-II, Central Board of Direct Taxes, New Delhi.
                                                               ... ... Respondents
     ======================================================
     Appearance :
     For the Petitioner/s   :       None
     For the Respondent/s   :       Mrs.Archana Sinha @ Archana Shahi
     ======================================================
     CORAM: HONOURABLE THE CHIEF JUSTICE
             and
             HONOURABLE MR. JUSTICE HARISH KUMAR
     ORAL JUDGMENT
     (Per: HONOURABLE THE CHIEF JUSTICE)

      Date : 01-04-2024

                  None appears for the petitioner when the matter was

      called.

                  2. Learned counsel for the respondents, specifically

      points out Annexure-1, which is under challenge in the writ

      petition. Annexure-1 is a notice under Section 148 of the

      Income Tax Act, 1961. The assessment year referred to in the

      notice is 2013-14 and the date of notice is 31.03.2021.

                  3. It is admitted by the learned Standing Counsel

      appearing for the Department that the limitation for assessment

      year 2013-14 would normally expire on 31.03.2020, but, since
              Patna High Court CWJC No.4004 of 2022 dt.01-04-2024
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                      the COVID-19 Pandemic was raging, the The Hon'ble Supreme

                      Court had extended the period of limitation with respect to

                      every legal proceeding, which would be applicable equally to

                      the Department and the Assessee. It is hence that notice dated

                      31.03.2021

was issued.

4. The only ground raised also is of limitation, there is a stay in the matter and hence the proceedings have not been finalized.

5. In such circumstances, the petitioner would be entitled to file a reply to the notice and the respondent-authority would consider the same, in accordance with law.

6. The respondent-authority shall intimate a date for filing of objections and afford a personal hearing to the assessee before disposal of the matter.

7. The writ petition stands closed with the above direction.

                                             (K. Vinod Chandran, CJ)


rohit/-                                           ( Harish Kumar, J)
AFR/NAFR                NAFR
CAV DATE                NA
Uploading Date          02-04-2024
Transmission Date