THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM v. THE UNION OF INDIA AND 4 ORS. MINISTRY OF FINANCE
Case at a glance
Outcome
Disposed of
In terms of the above, the writ petition stands disposed of
Provisions considered
Key paragraphs
- Para 66. In terms of the above, the writ petition stands disposed of. JUDGE Comparing Assistant
Judgment
Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC, INCOME TAX BEFORE HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA
02.03.2022 ORDER Heard Ms. N Hawelia, learned counsel for the petitioner. Also heard Mr. SS Roy, learned counsel for the respondents in the Income Tax Department.
The order dated 19.12.2019 of the Joint Commissioner of Income Tax, Range-1, Dibrugarh is assailed in this writ petition, amongst others, on the ground that the said order was passed ex-parte against the petitioner under Section 144 A of the Income Tax Act, 1961.
It is an agreed position of the parties, including the Income Tax Department that the matter may be remanded back to the Joint Commissioner of Income Tax, Range-1, Dibrugarh for a fresh consideration by giving the petitioner an opportunity of hearing.
We are not expressing any view on the merits of the claim made in the writ petition other than remanding the matter back to the Joint Commissioner of Income Tax, Range-1, Dibrugarh for a fresh consideration of the claim of the petitioner by giving the petitioner an opportunity of hearing. Page No.# 3/3
Any order that may be passed shall prevail over the order dated 19.12.2019 of the Joint Commissioner of Income Tax, Range-1, Dibrugarh as well as the order dated 20.12.2019 of the Income Tax Officer, W-1(4) Dibrugarh.
Operative part
In terms of the above, the writ petition stands disposed of. JUDGE Comparing Assistant
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In terms of the above, the writ petition stands disposed of
Which statutory provisions did this judgment involve?
Income Tax Act, 1961.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.