Ajitesh Radhakrishnan V. Central Board Of Direct Taxes and The Chief Commissioner Of Income Tax and The Assessment Officer, Income Tax Department

WPT/161/2022

AI Insights

The case involves Ajitesh Radhakrishnan, the petitioner, who challenged several notices and an order related to the reopening of his Income Tax Return for the Assessment Year 2015-2016. The notices and order were issued under sections 148A(b) and 148 of the Income Tax Act, 1961, by the Income Tax Department. The petitioner sought to quash these notices and the subsequent order, claiming that they were issued without appropriate reasons and without considering his replies. The respondents, including the Central Board of Direct Taxes and the Chief Commissioner of Income Tax, did not oppose the petitioner's request to raise his grounds during the reassessment proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827999 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 08-01-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: AJAY KUMRANI
• Assessee Lawyers: H A P S BHATIA
• Keywords: Certiorari; Certiorari; Income Tax Return; Mandamus; Reassessment
• Section: 148; 148A(b); 148A(d)

Judgement Text

"1 2026:CGHC:1115 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 161 of 2022 1 - Ajitesh Radhakrishnan S/o T. Radhakrishnan Aged About 39 Years Presently Residing At - 1001, Ncc Urban Senate, Keerthi Nagar- Thanikkal Junction Road, Elamakkara, Kochi, Permanent Address - Flat No. 4/a2, Golden Kings Court, Tas Enclave, Ak Block, 10th Main Road, Anna Nagar, Chennai - 600040 ... Petitioner versus 1 - Central Board Of Direct Taxes Through - Its Chairman, North Block New Delhi- 110001 2 - The Chief Commissioner Of Income Tax, Income Tax Department, Office Of The Income Tax Officer, I.T.O., 2 (3), Aayakar Bhawan, Arera Hills, Bhopal (M.P.) – 462016 3 - The Assessment Officer, Income Tax Department, Office Of The Income Tax Officer, I.T.O., 2 (3), Aayakar Bhawan, Arera Hills, Bhopal (M.P.) - 462016 ... Respondent(s) (Cause title as taken from Case Information System) For Petitioner : Mr. H.A.P.S. Bhatia, Advocate For Respondents No.2 & 3 : Mr. Ajay Kumrani, Advocate appears on behalf of Mr. Ajay Chaudhari, Advocate Hon'ble Shri Justice Naresh Kumar Chandravanshi Printed from counselvise.com RAVI SHANKAR MANDAVI Digitally signed by RAVI SHANKAR MANDAVI Date: 2026.01.08 18:10:32 +0530 2 Order on Board 08/01/2026 1. Heard. 2. This petition has been preferred by the petitioner seeking following relief(s) : “10.1 The Hon'ble High Court may kindly be pleased to call for the entire record related to the writ petition for its kind perusal, in the ends of justice. 10.2 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of certiorari to quash the impugned order dated 21.04.2022 (Ann. P-1) passed by the respondent No. 3 u/s. 148A (d) of the Income Tax Act, 1961 and its consequences, in the interest of justice. 10.3 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of certiorari to set aside/quash the impugned notice dated 21.04.2022 (Ann. P-2) issued by the respondent No. 3 u/s. 148 of the Income Tax Act, 1961 with its consequences, in the interest of justice.. 10.4 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of certiorari to set aside/quash the impugned notice dated 07.04.2022 (Ann. P-3) issued by the respondent No. 4 u/s. 148A (b) of the Income Tax Act, 1961 with its consequences, in the interest of justice. 10.5 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of certiorari to set aside/quash the impugned notice dated 30.03.2022 (Ann. P-4) issued by the respondent No. 4 u/s. 148A (b) of the Income Tax Act, 1961 with its consequences, in the interest of justice. Printed from counselvise.com 3 10.6 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of certiorari to set aside/quash the impugned notice dated 25.03.2022 (Ann. P-5) issued by the respondent No. 4 u/s. 148A (b) of the Income Tax Act, 1961 with its consequences, in the interest of justice. 10.7 The Hon'ble High Court may kindly be pleased to issue a writ, order or direction in the nature of mandamus directing the respondents to grant sufficient time for filing response/reply and the documents before the respondents No. 3 and may further be pleased to direct the said respondent to pass speaking order after providing opportunity of personal hearing and with application of mind in an objective manner, in the facts and circumstances of the case, in the interest of justice. 10.8 Any other relief / reliefs, which this Hon'ble Court may think fit and proper in the facts and circumstances of the case with cost of the petition, may also please be granted to the petitioner.” 3. Learned counsel for the petitioner would submit that without assigning any appropriate reason, the case of the petitioner with regard to Income Tax Return for the Assessment Year 2015-2016 has been reopened and without considering reply filed by the petitioner order under Section 148A(d) has been passed by the respondent No.3 and thereafter notice under Section 148 of the Income Tax Act, 1961 has been issued. Learned counsel for the petitioner further submits that this petition may be disposed of granting liberty to the petitioner to raise all the grounds available to him under the law before the Assessment Officer in the reassessment proceedings. Printed from counselvise.com 4 4. Counsel appearing for the respondents No.2 & 3 would not opposed the aforesaid contention made by the counsel for the petitioner. 5. Having considered the aforesaid contention made by learned counsel for the parties, particularly counsel for the petitioner, without going into the merits of the case, this petition is disposed of granting liberty to the petitioner to raise all the grounds available to him under the law before the Assessment Officer in the reassessment proceeding. 6. Interim protection granted to the petitioner vide order dated 14.06.2022 is recalled. 7. Accordingly, this petition stands disposed of. Sd/- (Naresh Kumar Chandravanshi) Judge Ravi Mandavi Printed from counselvise.com "