Amarjeet Kaur V. Deputy Commissioner Of Income Tax And 2 Others

WTAX/675/2022

AI Insights

The case revolves around a writ petition filed by Amarjeet Kaur challenging the validity of a notice and subsequent reassessment order issued by the Income Tax Department for the assessment year 2016-17. The petitioner argued that the notice under Section 148 of the Income Tax Act, 1961, was issued after the statutory deadline, specifically on 01.04.2021, which was beyond the allowed date of 31.03.2021. The respondents admitted to the issuance of the notice post-deadline and acknowledged that the matter was covered by a previous judgment in Daujee Abhushan Bhandar Pvt. Ltd. Vs. Union Of India, which supported the petitioner's claims. Consequently, the court quashed both the notice and the reassessment order, halting further proceedings against the petitioner for the specified assessment year.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 674220 (HC-ALLAHABAD)
• Appeal Type: Others
• Pronouncement Date: 06-05-2022
• Assessment Year: misc
• Other Referred Cases: Daujee Abhushan Bhandar Pvt. Ltd. Vs. Union of India and 2 others (Writ Tax No. 78 of 2022)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GAURAV MAHAJAN; MANU GHILDIYAL
• Assessee Lawyers: ABHIJEET MUKHERJI
• Keywords: Assessment Year 2016-17; Certiorari; Certiorari; Jurisdiction; Limitation; Prohibition
• Section: 147; 148; 144B

Judgement Text

"Court No. - 3 Case :- WRIT TAX No. - 675 of 2022 Petitioner :- Amarjeet Kaur Respondent :- Deputy Commissioner Of Income Tax And 2 Others Counsel for Petitioner :- Abhijeet Mukherji Counsel for Respondent :- Gaurav Mahajan Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J. Heard learned counsel for the petitioner and Sri Manu Ghildiyal, learned counsel for the respondent - Income Tax Department. This writ petition has been filed praying for the following reliefs: \"a) Issue an appropriate writ, order or direction in the nature of Certiorari quashing the impugned notice dated 31.03.2021 bearing no.ITBA/AST/S/148/2020-21/1032100615 (1) issued by the Respondent no.1 against the Petitioner under Section 148 of Income Tax Act, 1961 for Assessment year 2016-17 (Annexure 7 to the writ petition). b) Issue an appropriate writ, order or direction in the nature of Certiorari quashing the impugned assessment order under Section 147 read with Section 144B of the Income Tax Act 27/03/2022 passed by Respondent No.2 as well as the entire proceedings against the Petitioner for Assessment year 2016-17 (Annexure 16 to the Writ Petition) being consequential to the impugned Notice dated 31/03/2021. c) Issue an appropriate writ, order or direction in the nature of Certiorari quashing the impugned Notifications dated 31.03.2021 and 27.04.2021 (Annexure 6 to the Writ Petition) issued by Respondent no.3. d) Issue an appropriate writ, order or direction in the nature of Prohibition directing the Respondents to forthwith stop all further proceedings against the Petitioner with respect to Assessment year 2016-17 under the Income Tax Act, the same being void ab-initio.\" On 29.04.2022, this Court passed the following order : \"Heard Shri Abhijeet Mukherji, learned counsel for the petitioner and Shri Manu Ghildyal, learned Standing Counsel for the respondent- Income Tax Department. This writ petition has been filed praying to quash the impugned notice dated 31.3.2021 issued on 1.4.2021 by the respondent no. 1 under Section 148 of the Income Tax Act, 1961, for the assessment year 2016-17 and the reassessment order dated 27.3.2022 passed by the respondent no. 2. Learned counsel for the petitioner submits that the limitation for issuing notice under Section 148 of the Income Tax Act, 1961, for the assessment year 2016-17 was available to the respondents only up to 31.3.2021 whereas the impugned notice was issued on 1.4.2021, therefore, in view of the law laid down by this Court in the case of Daujee Abhushan Bhandar Pvt. Ltd. Vs. Union of India and 2 others (Writ Tax No. 78 of 2022) decided on 10.3.2022, the impugned notice and re-assessment order, both being wholly without jurisdiction are liable to be quashed. Shri Manu Ghildyal, learned counsel for the respondents prays for and is granted a week's time to obtain instructions or to file a counter affidavit. Put up as a fresh case on 6.5.2022 before the appropriate Bench.\" In compliance to the aforequoted order, Sri Manu Ghildiyal, learned counsel for the respondent - Income Tax Department has produced the instructions of the concerned authorities of the Income Tax Department dated 04.05.2022. In the aforesaid instructions it is admitted that the impugned notice through e- mail was sent to the petitioner on 01.04.2021. Thus, it has been admitted by the respondents that the impugned notice under Section 148 of the Income Tax Act, 1961 was issued to the petitioner on 01.04.2021 i.e. after expiry of limitation on 31.03.2021. Learned counsel for the respondents admits that the controversy involved in the present writ petition is covered by the judgment of this Court in the case of Daujee Abhushan Bhandar Pvt. Ltd. Vs. Union Of India And 2 Others (Writ Tax No.78 of 2022) decided on 10.03.2022 and, therefore, this writ petition may also be disposed of in terms of the said judgment. In view of the aforesaid, this writ petition is disposed of in terms of the judgment in the case of Daujee Abhushan Bhandar (supra). The impugned notice under Section 148 of the Income Tax Act, 1961 dated 31.03.2021 and the reassessment order dated 27.03.2022 passed by the respondent no.2 are hereby quashed. Order Date :- 6.5.2022/vkg Digitally signed by VINOD KUMAR GOSWAMI Date: 2022.05.09 17:37:23 IST Reason: Location: High Court of Judicature at Allahabad "