Patna High Court
Gaffar HussainversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The Court granted the petitioner liberty to approach the Income Tax Appellate Tribunal under Section 253 and disposed of the writ petition.
Summary
The petitioner, Gaffar Hussain, filed a writ petition challenging several penalty orders and an assessment order issued by the Income Tax Department under various sections of the Income Tax Act, 1961. He sought to set aside penalties imposed under Sections 271A, 270A, 271B, and notices under Sections 148A(b), 148A(d), and 272(A)(1)(d), as well as the assessment for AY 2018-19. The petitioner also requested liberty to appeal the appellate orders before the Income Tax Appellate Tribunal under Section 253 of the Act. The Court, after hearing counsel, granted the requested liberty to approach the Tribunal. Consequently, the writ petition was disposed of without adjudicating the merits of the penalties or assessment.
Issues considered
- Whether the petitioner is entitled to liberty to approach the Income Tax Appellate Tribunal under Section 253 of the Income Tax Act, 1961 for the appellate orders challenged in the writ petition.
Legislation cited
- Income Tax Act, 1961 — s. 148A(b), 148A(d), 253, 270A, 271A, 271B, 272(A)(1)(d)
Subjects
- Income Tax
- Penalty
- Section 271A
- Section 270A
- Section 271B
- Section 148A
- Section 272
- Section 253
- Writ Petition
- High Court
- Tax Assessment
- Appeal
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.12237 of 2025
======================================================
Gaffar Hussain, Male, S/o Israr Hussain, Resident at Karansarai, Ward- 03,
P.S.- Sasaram, District- Rohtas
... ... Petitioner/s
Versus
1. The Union of India through the Additional Chief Secretary, Income Tax
Department, Ministry of Finance, Government of India
2. The Commissioner of Income Tax (Appeals), Income Tax Department,
Ministry of Finance, Government of India
3. The Income Tax Officer, Ward 3(4), Sasaram
4. The Assessment Officer, Assessment Unit, Income Tax Department, ITO
Ward 3(4), Sasaram.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Ashish, Advocate
For the Respondent/s : Ms. Archana Sinha, Sr. Advocate
Ms. Shilpi Keshari, Jr. SC, Advocate
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 22-04-2026 The present writ petition has been filed seeking the
following reliefs:-
“i. For setting aside the order dated
16/05/2025 passed by Respondent no. 2
whereby and whereunder the penalty of Rs.
25,000/- imposed by Respondent no. 4 under
Section 271A of Income Tax Act, 1961 was
affirmed and for setting aside the notice and
order dated 25/08/2023 for penalty amount of
Rs. 25,000/- against the petitioner.
ii. For setting aside the letter dated
Patna High Court CWJC No.12237 of 2025(2) dt.22-04-2026
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27/03/2025 whereby and whereunder
Respondent No. 4 has held that income tax of
Rs. 11,13,894 is due against the petitioner.
iii. For setting aside the order dated
16/01/2025 passed by Respondent No. 2
whereby and whereunder the penalty of Rs.
1,66,144/- imposed by Respondent no. 4 under
Section 270A of Income Tax Act, 1961 was
affirmed and for setting aside the notice of
demand and order passed by Respondent no. 4
dated 23/08/2023 for penalty amount of Rs.
1,66,144/-.
iv. For setting aside the order dated
13/01/2025 passed by Respondent no. 2
whereby and whereunder the penalty of Rs.
1,50,000- imposed by Respondent no. 4 under
Section 271B of Income Tax Act, 1961 was
affirmed and for setting aside the notice of
demand and order dated 23/08/2023 for penalty
amount of Rs. 1,50,000/-
v. For setting aside the notice under
section 148A(b) of Income Tax Act, 1961
whereby and whereunder Respondent No. 4 has
assessed that the petitioner has escaped
assessment amount of Rs. 1,69,78,336/- for
Assessment Year 2018-19 and further for
setting aside the order under section 148A(d) of
Income Tax Act, 1961 whereby and whereunder
Respondent No. 4 confirmed the petitioner has
escaped assessment amount of Rs.
1,69,78,336/-for Assessment Year 2018- 19
vi. For setting aside the Assessment
order dated 15/02/2023 for Assessment Year
2018-19 passed against the petitioner.
vii. For setting aside the demand
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notice dated 28/04/2023 for sum of Rs. 50,000/-
and the order dated 28/04/2023 under section
272(A)(1)(d) of the Income Tax Act, 1961.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to challenge the
appellate orders passed on various dates by approaching the
Income Tax Appellate Tribunal under Section 253 of the Income
Tax Act, 1961. Liberty, so sought, is granted.
3. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
GAURAV S./-
U
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