M/S. AVIJIT AGRO PVT.LTD. V. THE PRINCIPAL COMMI.OF INCOME TAX and ANR.

SAW/1098/2017

AI Insights

The case involves multiple appellants, all companies based in Bikaner and represented by their respective directors, challenging the notices issued by the Income Tax Department under Section 148 of the Income Tax Act, 1961. These notices initiated reassessment proceedings against the appellants. The primary legal issue was the validity of these notices and the subsequent rejection of the appellants' objections by the tax authorities. The appellants argued against the legality of the reassessment proceedings, which were dismissed by the learned Single Judge. The appellants then filed special appeals, which were also dismissed, referencing the decision in a similar case, M/s Ayush Agrotech Pvt. Ltd.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 750912 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 18-12-2017
• Assessment Year: misc
• Other Referred Cases: M/s Ayush Agrotech Pvt. Ltd. Vs. The Principal Commissioner of Income Tax & Anr.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: K K BISSA
• Assessee Lawyers: NIRAJ BOHRA
• Keywords: Dismissal; Notice; Objections; Reassessment proceedings
• Section: 148

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Special Appeal Writ No. 1114 / 2017 M/s Abhijit Amar Agro Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Avinash Modi S/o Shri Arum Kumar Modi, aged about 37 years, resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents Connected With D.B. Special Appeal Writ No. 1097 / 2017 M/s Anshu Biotech Pvt. Ltd., A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Avinash Modi S/o Shri Arun Kumar Modi, aged 37 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents D.B. Special Appeal Writ No. 1098 / 2017 M/s Avijit Agro Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Ashok Kumar Modi S/o Late Shri Hanuman Prasad Modi, aged 59 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. (2 of 5) [SAW-1114/2017] 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents D.B. Special Appeal Writ No. 1099 / 2017 M/s Amar Pratap Agro Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Ashok Kumar Modi S/o Late Shri Hanuman Prasad Modi, aged 59 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents D.B. Special Appeal Writ No. 1110 / 2017 M/s Akhilesh Agrotech Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Ashok Kumar Modi S/o Late Shri Hanuman Prasad Modi, aged 59 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents D.B. Special Appeal Writ No. 1112 / 2017 M/s Ankit Agrochem Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Avinash Modi S/o Shri Arun Kumar Modi, aged about 37 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. (3 of 5) [SAW-1114/2017] ----Respondents D.B. Special Appeal Writ No. 1113 / 2017 M/s Ayush Agrotech Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Ashok Kumar Modi S/o Late Shri Hanuman Prasad Modi, aged about 59 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents D.B. Special Appeal Writ No. 1117 / 2017 M/s Ayush Agrotech Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Ashok Kumar Modi S/o Late Shri Hanuman Prasad Modi, aged 59 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents D.B. Special Appeal Writ No. 1118 / 2017 M/s Abhijit Amar Agro Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Avinash Modi S/o Shri Arun Kumar Modi, aged 37 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. (4 of 5) [SAW-1114/2017] ----Respondents D.B. Special Appeal Writ No. 1123 / 2017 M/s Akalvya Agrotech Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Avinash Modi S/o Shri Arun Kumar Modi, aged 37 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents D.B. Special Appeal Writ No. 1124 / 2017 M/s Amar Pratap Agro Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through Its Director Shri Ashok Kumar Modi S/o Late Shri Hanuman Prasad Modi, aged 59 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents D.B. Special Appeal Writ No. 1126 / 2017 M/s Abhijit Amar Agro Private Limited, A-21, IIIrd Floor, Room No. 5, Sadulganj, Bikaner through its Director Shri Avinash Modi S/o Shri Arun Kumar Modi, aged 37 years, Resident of A-21, Sadulganj, Bikaner. ----Appellant Versus 1. The Principal Commissioner of Income Tax, Range-1, Income Tax Department, Bikaner. 2. The Assistant Commissioner of Income Tax, Circle-1, Room No. 52, Income Tax Office, Rani Bazar, Bikaner. ----Respondents (5 of 5) [SAW-1114/2017] _____________________________________________________ For Appellant(s) : Mr. Niraj Kumar Bohra For Respondent(s) : Mr. K.K. Bissa _____________________________________________________ HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Judgment 18/12/2017 These special appeals are directed against a common order dated 28.11.2017 passed by learned Single Judge of this Court, whereby the writ petitions preferred by the appellants led by S.B. Civil Writ Petition No.13414/2017; “M/s Ayush Agrotech Pvt. Ltd. Vs. The Principal Commissioner of Income Tax & Anr.” questioning legality of the notice issued by the Assessing Officer under Section 148 of the Income Tax Act, 1961 initiating reassessment proceedings as also the order rejecting the objections raised by the appellants, stand dismissed. It is noticed that against the order under appeal, a special appeal being D.B. Special Appeal Writ No.1102/2017; “M/s Ayush Agrotech Pvt. Ltd. Vs. The Principal Commissioner of Income Tax & Anr.” stands dismissed by this Court today. In this view of the matter for the parity of the reasons assigned in Ayush Agro Pvt. Ltd.’s case (supra) these special appeals are also dismissed. (VINIT KUMAR MATHUR)J. (SANGEET LODHA)J. Ramesh/68-79 Powered by TCPDF (www.tcpdf.org) "