{"id":49458,"date":"2024-12-28T19:20:19","date_gmt":"2024-12-28T13:50:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/aman-pathak-v-chief-itc-2024-300-taxman-589-sc-editorial-aman-pathak-v-chief-itc-2024-166-taxmmann-com-250-pathc\/"},"modified":"2024-12-28T19:20:19","modified_gmt":"2024-12-28T13:50:19","slug":"aman-pathak-v-chief-itc-2024-300-taxman-589-sc-editorial-aman-pathak-v-chief-itc-2024-166-taxmmann-com-250-pathc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/aman-pathak-v-chief-itc-2024-300-taxman-589-sc-editorial-aman-pathak-v-chief-itc-2024-166-taxmmann-com-250-pathc\/","title":{"rendered":"Aman Pathak v. Chief ITC (2024) 300 Taxman 589 (SC) Editorial : Aman Pathak v. Chief ITC (2024) 166 taxmmann.com 250 (Pat)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Assessee&#8217;s family rented out certain property to Income Tax Department for office space since 1999.\u00a0 Lease agreements renewed several times, with last agreement ending on March 31, 2024. Income Tax Department published notice for new office space and assessee submitted bid, but was disqualified.\u00a0 Assessee filed writ application for challenging Income Tax Department&#8217;s decision to vacate leased premises and contended that Income Tax Department had rented property for over 24 years and decided to vacate it without justification and had not explained why his technical bid was rejected.\u00a0 It was noted that assessee did not allege any lease violation and a notice inviting bids for leasing space was published on 16.02.2024, and assessee, after submitting a bid, was disqualified and therefore, having failed, assessee could not challenge premises&#8217; vacation.\u00a0 Further, bids were evaluated by Building Hiring Committee, which assessed premises&#8217; suitability through technical bids and an on-site visit.\u00a0 In view of above facts High Court held that there was no merit in assessee\u2019s claim and accordingly, dismissed writ application.\u00a0 Against said order assessee filed instant SLP. SLP is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Constitution of India. <\/p>\n<p>Article 136 : Special Leave to appeal by the Supreme Court-Lease of premises-Bid disqualified-Building Hiring Committee, which assessed premises suitability through technical bids and an on-site visit-Disqualification is held to be justified-Writ petition is dismissed-SLP is dismissed. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49458","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cRI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49458","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49458"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49458\/revisions"}],"predecessor-version":[{"id":49459,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49458\/revisions\/49459"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}