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2020 Supreme(Gau) 279
GAUHATI HIGH COURT
Soumitra Saikia, J.
Three Leaves (india) Pvt. Ltd. - Appellant
Versus
Union Of India & Ors. - Respondent
WP(C) 9442 of 2019
Decided On : 12-05-2020
Ms. M.L. Gope, Advocate, for the Appellant; SC, Income Tax, Advocate, for the Respondent
The court's ability to conduct virtual proceedings and the petitioner's liberty to approach the court on remaining issues.
Headnote:
Virtual Court - Income Tax Act, 1961 - The court conducted proceedings virtually to maintain distance between staff, advocates, and the presiding judge. The writ petition challenging the notices seeking to reopen assessments under section 148 of the Income Tax Act was withdrawn by the petitioner, and the petition was closed as not pressed with liberty to approach the court on any remaining issues.
Fact of the Case:
The petitioner filed a writ petition challenging notices seeking to reopen assessments under section 148 of the Income Tax Act, 1961. The petitioner later withdrew the petition as not pressed.
Finding of the Court:
The court closed the writ petition as not pressed, giving the petitioner liberty to approach the court on any remaining issues.
Issues: Challenging the notices seeking to reopen assessments under section 148 of the Income Tax Act
Ratio Decidendi: The court conducted virtual proceedings and allowed the withdrawal of the writ petition, providing the petitioner with the liberty to approach the court on any remaining issues.
Final Decision: The writ petition was closed as not pressed, with liberty given to the petitioners to approach the court on any remaining issues.
JUDGMENT
1. The Court proceedings have been conducted by means of creating a Virtual Court with the help of technology, so as to maintain distance between the staff, Advocates and the Presiding Judge.
2. Heard Dr. Ankit Todi, learned counsel appearing for the petitioner. Also heard Mr. Sanjay Sharma, learned senior counsel, Income Tax Department. Dr. Todi submits that this writ petition was filed challenging the notices dated 25.03.2019, 20.08.2019 and 26.08.2019 seeking to reopen the assessments for the petitioner under section 148 of the Income Tax Act, 1961.
3. It is submitted by the counsel for the petitioner that by eflux of time, the matter has proceeded beyond the issues raised/challenged in the present proceedings and accordingly, he is instructed by the petitioner to withdraw the present WPC as not pressed.
4. Mr. Sanjay Sharma, learned senior counsel has no objections. Accordingly, the writ petition is closed as not pressed giving liberty to the petitioners to approach this Court on any issues, if they are still aggrieved.
The writ petition is accordingly disposed of.
