Court Dismisses Writ Petitions Challenging Tax Assessments for Non-Compliance

The court dismissed the Writ Petitions challenging assessment orders under the Income Tax Act for assessment years 2013-14 to 2016-17. The petitions were found to be time-barred and not maintainable as the petitioner failed to file returns of income. The Assessing Authority had valid grounds for reopening assessments due to non-compliance by the petitioner, who did not respond to notices and show cause notices. The Court rejected the petitioner's plea for annulment, emphasizing the importance of valid assessments. The Writ Petitions were dismissed without costs, along with connected Miscellaneous Petitions.

---

---

Issues:
Challenge to assessment orders for assessment years 2013-14 to 2016-17 under the Income Tax Act, 1961.

Analysis:
The Writ Petitions were filed challenging assessment orders passed under Section 147 read with Section 144 read with Section 144B of the Income Tax Act for the assessment years 2013-14 to 2016-17. The petitions were found to be filed beyond the prescribed period of limitation, making them prima facie not maintainable. The petitioner had not filed returns of income for the relevant assessment years. The Income Tax Department discovered cash deposits made by the petitioner in its bank accounts based on Annual Information Report data. The Assessing Authority concluded that there were grounds for reopening assessments due to the lack of statutory returns filed by the petitioner.

The petitioner failed to respond to notices issued under Section 148 and questionnaires under Section 142(1), except for one response claiming eligibility for deduction under Section 80P(2) of the Act as a cooperative society. The petitioner also cited an error in obtaining the PAN and expressed inability to file income tax returns in response to the notice under Section 148. Despite multiple notices and show cause notices, the petitioner did not comply, hindering the Assessing Authority from considering exemptions or other issues. Consequently, the impugned assessment orders were issued based on the petitioner's non-compliance and lack of statutory returns.

The petitioner's counsel argued for setting aside the assessments based on a letter dated 08.02.2022, portraying the Writ Petitions as mercy pleas. However, the Court rejected this request, emphasizing that valid assessments cannot be annulled upon request. Given the petitioner's status as a non-filer and non-compliance with notices, the Court found no flaws in the assessment orders and dismissed the Writ Petitions without costs. Additionally, connected Miscellaneous Petitions were also dismissed in line with the main judgment.

---