Patna High Court
Hospito India Medical Foundation LtdversusPrincipal Commissioner of Income Tax 1
- Decided
- Disposal
- DISPOSED
Holding
The writ petition was dismissed as the alleged tax demand no longer existed, rendering the grievance redressed.
Summary
Hospito India Medical Foundation Ltd filed a writ petition challenging a notice dated 24.02.2021 that claimed an outstanding income tax demand of ₹55,81,121 for Assessment Year 2006-07. The petition sought quashing of the notice, arguing that no assessment order had been made. The respondents, the Income Tax Commissioners, submitted a counter‑affidavit stating that, as of the hearing date, there was no demand for the said assessment year reflected on the Income Tax Department’s portal. The petitioners accepted this representation, acknowledging that the alleged demand no longer existed. The Court held that the grievance was fully redressed and therefore disposed of the writ petition.
Issues considered
- What is the legal effect of a notice demanding income tax when no demand is reflected on the ITBA portal?
Subjects
- Income Tax
- Assessment Year
- Writ Petition
- Tax Demand
- ITBA portal
- Quashing Notice
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9932 of 2025
======================================================
Hospito India Medical Foundation Ltd a company incorporated under Companies Act,
1965 having its office at A-21, Buddha Colony, Boring Canal Road, Patna 800001
through its Director Shri Arun Kumar Sinha (Male aged about 70 years), son of
Awadhesh Kumar Sinha Saryar, House No.91, Saryar Villa, Montessori School Lane,
Boring Road, Patna G.P.O., Patna, Bihar - 800001.
... ... Petitioner/s
Versus
1. Principal Commissioner of Income Tax-1 having its office at Bir Chand Patel Path,
Central Revenue Building, Patna 800001.
2. Dy. Commissioner of Income Tax, Circle -1, Patna
3. Asst. Commissioner of Income Tax, Circle -1, Patna
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. D.V. Pathy, Sr. Adv.
Mr.Sadashiv Tiwari,Adv.
For the Respondent/s : Ms. Archana Sinha, Sr. S.C.IT
Ms. Shilpi Keshri, Jr. S.C.IT
Mr. Alok Kumar Shahi, Adv.
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE RAJ KUMAR
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
4 17-06-2026 The present writ petition has been filed seeking the
following reliefs:-
“i) the notice dated 24.02.2021 (as contained in Annexure -P
5) issued by the respondent no.2 informing outstanding
demand of ₹55,81,121 on account of regular Income Tax
demand for the Assessment Year 2006-07 also displayed on
the web portal of the Income Tax Department in absence of
any such demand raised in pursuance of an order of
assessment be set aside and quashed.”
2. At the outset, the learned senior counsel for the
respondents by referring to paragraphs No. 6 & 9 of the counter
affidavit filed in the present case submits that the grievances of
Patna High Court CWJC No.9932 of 2025(4) dt.17-06-2026
2/2
the petitioner have already stood redressed. It would be apposite
to reproduce paragraphs 6 & 9 of the counter affidavit filed in
the present case hereinbelow:-
“6. That as on date, there is no outstanding demand
whatsoever pertaining to A.Y. 2006-07 reflected on the ITBA
portal in the case of the Petitioner. The very basis of the
present writ petition, namely the alleged outstanding demand
of Rs. 55,81,121/-, therefore does not survive and the writ
petition has been rendered infructuous.
9. That with regard to the contents of Paragraph No. 1, 2 of
the writ petition under reply, it is humbly submitted that at
present there is no demand pertaining to A.Y. 2006-07
outstanding on the ITBA portal in the case of the Petitioner-
assessee, and the grievance, if any, of the Petitioner stands
fully redressed. The remaining averments are matters of
record and do not call for any specific reply.
3. At this juncture, the learned senior counsel for the
petitioners submits that since the respondents have accepted in the
counter affidavit that at present there is no demand pertaining to
assessment year 2006-07, outstanding on the ITBA portal, qua the
petitioner, the grievances of the petitioner have stood redressed,
hence the present writ petition be disposed of.
4. Accordingly, the present writ petition stands disposed of.
(Mohit Kumar Shah, J)
( Raj Kumar, J)
kanchan/-
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