Prakash Chandra Jain V. Assistant Commissioner Of Income Tax, Central Circle -1, Jaipur and Income Tax Officer, Ward 7 (1), Jaipur

CW/1592/2024

AI Insights

The case involves Prakash Chandra Jain, the petitioner, challenging a notice and subsequent order issued by the Assessing Officer under Section 153C of the Income Tax Act, 1961, for the assessment years 2015-16 to 2021-2022. The petitioner contested the jurisdiction and the monetary limits for issuing the notice, as well as the rejection of the request for cross-examination and the lack of an opportunity for a hearing. The High Court found that the Assessing Officer had not adequately addressed these issues, leading to the decision to remand the case for a thorough re-examination of the objections raised.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 676024 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 31-01-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SIDHARTH BAPNA; SANDEEP PATHAK
• Assessee Lawyers: SIDDHARTH RANKA; APEKSHA BAPNA
• Keywords: Assessment Year; Cross Examination; Cross-examination; Jurisdiction; Monetary limits; Notice; Objections
• Section: 153C

Judgement Text

"[2024:RJ-JP:5124-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1592/2024 Prakash Chandra Jain Son Of Late Shri Kiran Chand Jain, Aged About 83 Years, Resident Of S-3, Jyoti Nagar Extension, Behind Amrood Bagh, Jaipur 302005 ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle -1, Jaipur Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi, LIC Building, Ambedkar Circle, Jaipur 2. Income Tax Officer, Ward 7 (1), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur 302015 ----Respondents For Petitioner(s) : Mr. Siddharth Ranka, Adv. Ms. Apeksha Bapna For Respondent(s) : Mr. Sidharth Bapna, Adv. Mr. Sandeep Pathak, Adv. HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Judgment 31/01/2024 1. By this writ petition, the petitioner has challenged the notice dated 01.02.2023, issued by the Assessing Officer under Section 153C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) for the Assessment Year 2015-16 to 2021-2022 as well as the order dated 22.01.2024, whereby the objections submitted by the petitioner were rejected by the Assessing Officer. 2. Learned counsel appearing on behalf of the petitioner submitted that the Assessing Officer has wrongly rejected the [2024:RJ-JP:5124-DB] (2 of 3) [CW-1592/2024] objections submitted by the petitioner with regard to jurisdiction to issue notice to the petitioner. 3. Learned counsel further submitted that the order passed by the Assessing Officer deserves to be quashed as he failed to decide the issue of jurisdiction raised by the petitioner specifically in his objection. 4. Learned counsel further submitted that even the Assessing Officer has failed to decide the issue regarding monetary limits for issuance of notice under Section 153C as well as to give opportunity of hearing. 5. Learned counsel further submitted that the Assessing Officer has erred in rejecting the request for cross-examination of the parties. 6. Learned counsel appearing on behalf of the respondent- department has opposed the writ petition. 7. Heard learned counsel for the parties and perused the record. 8. Admittedly the Assessing Officer has failed to decide the issue regarding jurisdiction of the Assessing Officer with regard to issuance of the notice to the petitioner under Section 153C of the Act of 1961. The Assessing Officer has also failed to decide the issue raised by the petitioner regarding monetary limit for issuance of notice under Section 153C. 9. In that view of the matter, we are satisfied that the Assessing Officer has not applied his mind while deciding the objection raised by the petitioner before him. [2024:RJ-JP:5124-DB] (3 of 3) [CW-1592/2024] 10. In that view of the matter, the writ petition is allowed. The order passed by the Assessing Officer dated 22.01.2024 is set aside. 11. The matter is remanded back to the Assessing Officer to decide all the objections afresh raised by the petitioner within a period of one month after providing opportunity of hearing to the petitioner. (VINOD KUMAR BHARWANI),J (INDERJEET SINGH),J SAURABH /33 "