| Question And Answer | |
|---|---|
| Subject: | whether one WP can be filed for two assessment years if issue involved is same |
| Category: | Income-Tax |
| Querist: | Ruchi Bhansali |
| Answered by: | Dr .K. Shivaram Senior Advocate |
| Tags: | Reassessment, writ petition |
| Date: | April 19, 2022 |
assessee is partnership firm. has received the Notices U/Sec. 148 for A.Y. 2013-14 and 2014-15 after 31.03.2021. Therefore, wishes to challenged the validity of the same . whether assessee has to filed two separate WP or can file One WP mentioning facts for each year separately in the petition. pl guide
The assessee has to file two writ petitions though the issue is the same the Assessment years are different . In exceptional circumstances the Court may permit the assessee to file one writ petition , provided the Court fees are paid as applicable to two writ petitions . When common orders are passed by the Appellate Tribunal separate appeal has to be filed for each assessment year .In DIT (IT) v. Transocean Offshore International Ventures Ltd. and others (2011) 336 ITR 637 (Uttarakhand)(HC) the Court held that one appeal in respect of common order is maintainable however Court fee will be payable in respect of each appeal. In Mani & Co v. CIT [1995] 79 Taxman 329 / 213 ITR 563 (Ker)( HC) Court held that where the appeals relating to same assessee for different years of assessment, or even for same year under different enactments, would require separate reference applications in relation to each assessment though appeals might have been consolidated and disposed of together.
Notwithstanding anything contained in any other Act/s , Income tax Act provisions are annaulised in nature contemplates every AY as an independent year and distinct even if there are identical issues facts and law as applied . Separate writs to be filed although Hon’ble HC could well treat it as a connected matter and may pass a common order just like the ITAT or the CIT Appeals too who do pass common orders on matters of different AYS with common issues …..but the APpeals are separate for all AYS along with diiferent MEMO of APPEALS etc.