Bijoy Phangcho vs Income Tax Department on 3 March, 2022

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Gauhati High Court

Bijoy Phangcho vs Income Tax Department on 3 March, 2022

Bench: Hitesh Kumar Sarma

                                                                        Page No.# 1/2

GAHC010036302022




                              THE GAUHATI HIGH COURT
   (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                                 Case No. : Crl.Pet./168/2022

             BIJOY PHANGCHO
             S/O SRI HOREN PHANGCHO
             R/O AMOLAPATTY, NEAR BAPTIST CHURCH, P.O. AND P.S. DIPHU
             DIST. KARBI ANGLONG, ASSAM

             VERSUS

             INCOME TAX DEPARTMENT
             REP. BY SRI SAIKAT MITRA, ACIT, INCOME TAX OFFICER, TINSUKIA,
             CIRCLE TINSUKIA, PIN-786125, ASSAM



Advocate for the Petitioner   : MR S BORTHAKUR

Advocate for the Respondent :

                                   BEFORE
                  HONOURABLE MR. JUSTICE HITESH KUMAR SARMA

                                          ORDER

03-03-2022 Mr. S. Borthakur, learned counsel represents the petitioner.

This is a petition, made under Section 482 of the Cr.P.C., for setting aside and quashing the complaint case Being C.R. Case No. 1100C/2019, registered under Sections 276D/277 of the Income Tax Act, 1961 , pending in the Court of learned Judicial Magistrate, First Class, Kamrup (M), Guwahati.

Page No.# 2/2 The learned counsel for the petitioner has submitted that the complaint was filed by the complainant, Income Tax Authority, alleging that for the assessment year 2016-17, the petitioner had filed return of income tax for total amount of Rs.8,01,508/-. After the assessment, under Section 144/143(3) of the Income Tax Act, 1961, which was completed on 21-12-2018 and on such assessment, the taxable income of the petitioner was determined at Rs.35,66,191/-. The petitioner preferred an appeal before the jurisdictional Income Tax Appellate Tribunal and the said Tribunal had held, finally, that there should be fresh assessment after recording evidence and verification of account books etc. Mr. Borthakur, learned counsel for the petitioner has further submitted that such being the order passed by the learned jurisdictional Appellate Tribunal, the very basis of the complaint has become irrelevant.

I have perused the petition as well as annexures furnished thereto. Issue notice.

The petitioner shall take steps for service of notice upon the respondent, by registered post with A/D Card within 5 days from today. List the matter on 30-03-2021 after the service of notice is complete. Considering the materials placed before this Court as well as submission of the learned counsel for the petitioner, in the interim, it is provided that all further proceedings of C.R. Case No. 1100C/2019, shall remain stayed till the next date fixed.

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