SAMIR ANDREA KASLIWAL SON OF, LATE SHRI SANJAY KASLIWAL V. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

CW/10774/2023

AI Insights

The case involves multiple writ petitions filed by Mr. Samir Andrea Kasliwal, through his constituted attorney, challenging notices issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2012-13. The primary contention was the non-supply of reasons for the issuance of these notices, which is a requirement as per the Supreme Court's decision in G.K.N Driveshafts (India) Ltd. vs. Income Tax Officer & Ors. The respondents argued that the petitioner had not complied with the prerequisites of the Supreme Court's decision, specifically the non-filing of returns. However, it was later confirmed that the returns had been filed, leading to the court's directive to supply the reasons and proceed according to the law.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 672713 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 11-07-2024
• Assessment Year: misc
• Other Referred Cases: G.K.N Driveshafts (India) Ltd. vs. Income Tax Officer & Ors.
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANUROOP SINGHI; N S BHATI; ADITYA KHANDELWAL
• Assessee Lawyers: JAIDEEP SINGH
• Keywords: Assessment Year; Income Tax; Legal heir; Notice Quashing; Supreme Court decision
• Section: 148

Judgement Text

"[2024:RJ-JP:28996-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10761/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents Connected With D.B. Civil Writ Petition No. 10769/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10772/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus [2024:RJ-JP:28996-DB] (2 of 5) [CW-10761/2023] 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10773/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10774/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10776/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged [2024:RJ-JP:28996-DB] (3 of 5) [CW-10761/2023] About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10777/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10778/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, [2024:RJ-JP:28996-DB] (4 of 5) [CW-10761/2023] Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Jaideep Singh For Respondent(s) : Mr. Anuroop Singhi Mr. N.S. Bhati Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 11/07/2024 AVNEESH JHINGAN, J (ORAL):- 1. These petitions are being disposed of by this common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.10761/2023. 2. This petition is filed seeking quashing of notice dated 30.03.2023 issued under Section 148 of the Income Tax Act,1961 to Mr. Sanjay Kasliwal through legal heir for the Assessment year 2012-13. 3. The main grievance raised is that the reasons have not been supplied to the petitioner in compliance with the decision of the Supreme Court in G.K.N Driveshafts (India) Ltd. vs. Income Tax Officer & Ors. reported in 259 ITR page 19. 4. Learned counsel for the respondents submits that the petitioner had not complied with the pre-requisites of the decision of G.K. Driveshafts (supra), that is not filing the returns, hence, the reasons are not supplied. 5. Learned counsel for the petitioner submits that during pendency of the petition, the returns have been filed. [2024:RJ-JP:28996-DB] (5 of 5) [CW-10761/2023] 6. Learned counsel for the respondents submits that the matter shall now be considered in view of the law laid down by the Supreme Court in G.K. Driveshafts (supra). The reasons will be supplied immediately. 7. In view of the statement made, the petitions are disposed of directing the respondent to proceed in pursuance to the notice in accordance with law. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /19-26 "