(M.R. Shah and C.T. Ravikumar, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 4906/2022, decided on March 21, 2023
Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer ____________________________________ Petitioner;
v.
Parull Isharani ___________________________________ Respondent.
([Top of the Board]
IA No. 152251/2022 – Permission to File Additional Documents/Facts/Annexures
With
SLP(C) No. 20008/2022 (IX)
IA No. 143774/2022 – Exemption from Filing C/C of the Impugned Judgment
SLP(C) No. 19865/2022 (IX)
IA No. 137725/2022 – Exemption From Filing C/C of the Impugned Judgment
SLP(C) No. 21158/2022 (IX)
SLP(C) No. 20642/2022 (IX)
IA No. 161251/2022 – Exemption From Filing C/C of the Impugned Judgment
SLP (C) No. 1857/2023 (III)
(For Admission and I.R. and IA No. 3915/2023-Condonation of Delay in Filing and IA No. 3919/2023-Exemption From Filing C/C of the Impugned Judgment)
SLP (C) No. 4033/2023 (III)
(IA No. 29677/2023-Condonation of Delay in Filing and IA No. 29692/2023-Exemption From Filing C/C of the Impugned Judgment)
SLP (C) No. 4607/2023 (III)
(For Admission and I.R. and IA No. 19368/2023-Condonation of Delay in Filing and IA No. 19369/2023-Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No(s). 4906/2022; IA No. 152251/2022; SLP(C) No. 20008/2022 (IX); SLP(C) No. 19865/2022 (IX); SLP(C) No. 21158/2022 (IX); SLP(C) No. 20642/2022 (IX); IA No. 161251/2022; SLP (C) No. 1857/2023 (III); I.R. and IA No. 3915/2023; IA No. 3919/2023; SLP (C) No. 4033/2023 (III); IA No. 29677/2023; IA No. 29692/2023; SLP (C) No. 4607/2023 (III); I.R. and IA No. 19368/2023; and IA No. 19369/2023
The Order of the court was delivered by
Order
SLP(C) No. 4906/2022:
1. Leave granted.
2. The Appeal stands disposed of in terms of the signed order.
SLP(C) No. 20008/2022:
3. Leave granted.
4. The Appeal stands disposed of in terms of the signed order.
SLP(C) No. 19865/2022:
5. Today, when the present Special Leave Petition is taken for further hearing, learned counsel appearing on behalf of the respondent-assessee has pointed out that, during the pendency of the present Special Leave Petition and pursuant to the liberty reserved by the High Court in the impugned judgment and order, fresh proceedings have been initiated against the assessee and therefore, according to the learned counsel for the assessee, the impugned judgment and order passed by the High Court has been implemented by the Department.
6. Shri Balbir Singh, learned ASG, appearing on behalf of the petitioner is, as such, not in a position to dispute the above, however, has requested that if this Court is inclined to dispose of the Special Leave Petition, in that case, liberty be reserved in favour of the Revenue to revive the present Special Leave Petition, in case of the difficulty and necessity so arises.
7. In view of the above fact situation and without further entering into the merits of the case and/or legality and validity of the impugned order passed by the High Court, we dispose of the present Special Leave Petition, in view of the subsequent development. However, liberty is reserved in favour of the Revenue to revive the Special Leave Petition in case of difficulty and/or necessity so arises.
8. With this, the Present Special Leave Petition stands disposed of.
9. Pending applications, if any, also stand disposed of.
SLP(C) No. 21158/2022:
10. Application for amendment of cause title is allowed.
11. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Judicature at Bombay in Writ Petition No. 1083/2021, by which the High Court has set aside the Assessment Order on the ground that the procedure as required under Section 144B, namely, to furnish the draft Assessment Order upon the assessee has not been complied with, the Revenue has preferred the present Special Leave Petition.
12. Shri Balbir Singh, learned ASG, has submitted that, in that case, the High Court ought to have remanded the matter to the Assessing Officer for a fresh order.
13. However, it is required to be noted that, in para 16(b), the High Court itself has reserved the liberty in favour of the Revenue to take such de novo proceedings as required in accordance with law, even if the matter is not remanded to the Assessing Officer, it will always be open for the Department to initiate fresh assessment proceedings in accordance with law and setting aside the Assessment Orders shall not come in the way of the Revenue.
14. With this clarification and observation, the Special Leave Petition stands disposed of.
15. Pending applications, if any, also stand disposed of.
SLP(C) No. 20642/2022:
16. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the Division Bench of the High Court of Judicature at Bombay in Writ Petition (L) No. 13138/2021 by which the High has set aside the Assessment Order in view of sub-section (9) of Section 144B of the Income Tax Act, 1961 (for short “the Act”) by observing that the Assessment Order is non est, in view of sub-section (9) of Section 144B of the Act, the Revenue has preferred the present Special Leave Petition.
17. As per the office report, the respondent-assessee could not be served with the remarks “Addressee left-without instructions”.
18. Shri Balbir Singh, learned ASG, has drawn our attention that subsequently Section 144B(9) of the Act has been omitted w.e.f. 01.04.2021 and therefore, the basis on which the High Court has passed the impugned order has gone. There might be some substance in what Shri Balbir Singh, learned ASG, is submitting. However, as the respondent-assessee is not before the Court and the omission of Section 144B(9) of the Act w.e.f. 01.04.2021 was not before the High Court, we deem it appropriate to allow the Revenue to file a review application before the High Court to press into service the omission of sub-section (9) of the Section 144B of the Act which has been omitted w.e.f. 01.04.2021 and its effect of omission on the impugned judgment and order passed by the High Court. If such a review application is filed within a period of 6 weeks from today, the High Court to consider the same in accordance with law and on merits and, more particularly, the effect of omission of sub-section (9) of Section 144B of the Act, which has been omitted w.e.f. 01.04.2021 for which, as such, this Court has not expressed anything on merits in favour of either parties and it is ultimately for the High Court to take a call on the aforesaid in accordance with law and on its own merits and after hearing both the parties.
19. With this, the present Special Leave Petition stands disposed of. Pending applications, if any, also stand disposed of.
SLP (C) No. 1857/2023:
20. Leave granted.
21. The Appeal stands disposed of in terms of the signed order.
22. Pending applications, if any, stand disposed of.
SLP (C) No. 4033/2023:
23. Leave granted.
24. The Appeal stands disposed of in terms of the signed order.
25. Pending applications, if any, stand disposed of.
SLP (C) No. 4607/2023:
26. Mr. Ambhoj Kumar Sinha, learned AOR, has stated at the Bar that he has instructions to appear appearing on behalf of the respondent and he shall file his vakalatnama. He is permitted to file vakalatnama within a period of two weeks from today.
27. Leave granted.
28. The Appeal stands disposed of in terms of the signed order.
29. Pending applications, if any, stand disposed of.
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