Sita Devi Kakwani vs Central Board Of Direct Taxes
2023 Latest Caselaw 6685 MP

                             1
 IN    THE     HIGH COURT OF MADHYA PRADESH
                     AT GWALIOR
                         BEFORE
            HON'BLE SHRI JUSTICE ROHIT ARYA
                            &
      HON'BLE SHRI JUSTICE SATYENDRA KUMAR SINGH
                    ON THE 25 th OF APRIL, 2023
                 WRIT PETITION No. 9099 of 2023

BETWEEN:-
SITA DEVI KAKWANI, W/O LATE SHRI KISHORE
KAKWANI, AGED : 49 YEARS, OCCUPATION :
HOUSEWIFE R/O YADAV COLONY, KATORATAL ROAD,
LASHKAR, GWALIOR AT PRESENT 76, PRAGATI VIHAR,
BICHOLI, MARDANA, NEAR VIDHYA SAGAR COLLEGE
INDORE (MADHYA PRADESH)

                                                     .....PETITIONER
(BY SHRI SIDDHARTH SHARMA-ADVOCATE)

AND
1.    CENTRAL BOARD OF DIRECT TAXES THROUGH
      IT'S CHAIRMAN, MINISTRY OF FINANCE
      DEPARTMENT OF REVENUE, D-1/35, NORTH
      BLOCK NEW DELHI - 110001.

2.    PR. CHIEF COMMISSIONER OF INCOME TAX (MP
      AND CG), AAYAKAR BHAGWAN, HOSHANGABAD
      ROAD, BHOPAL, (MADHYA PRADESH)

3.    DEPUTY COMMISSIONER OF INCOME TAX/
      ASSISTANT COMMISSIONER OF INCOME TAX- 1
      (1),  GWALIOR, AAYAKAR BHAWAN CENTER,
      TULSI VIHAR COLONY, GWALIOR, M.P.-474002

                                                   .....RESPONDENTS
(SHRI HARSHAVARDHAN TOPRE - ADVOCATE FOR RESPONDENTS NO.2
& 3)

      Th is petition coming on for admission this day, JUSTICE ROHIT
ARYA passed the following:
                              ORDER

This writ petition under Article 226 of the Constitution of India is directed against the order passed by the Assessing Officer in exercise of powers under Section 148 (A)(d) of the Income Tax Act.

As a matter of fact, the jurisdiction conferred upon Assessing Officer under said Section is only for recording his satisfaction as to whether reassessment proceedings may be initiated against an Assessee for a given assessment year. The nature, scope and dimension of the said jurisdiction is not the substitute of the substantive jurisdiction of Assessing Officer under Section 148 of the Income Tax Act. Indeed, the formation of the opinion of Assessing Officer must be based on relevant facts, however, Assessing Officer is not

obliged to record a detailed reason touching the merits of the issue related to reassessment. Otherwise, subtle distinction between the scope of jurisdiction under Section 148 (A)(d) and 148 shall be blurred and the same may give rise to patent jurisdictional errors polluting the course of action intended to be taken for reassessment. This is a distinctive nature of power under Section 148 (A)

(d).

Now, turning to the facts of the case in hand, learned counsel for petitioner tried to impress upon this Court that notices issued for reassessment relates to assessment year 2013-2014, whereas the notice has been issued in 2021. According to learned counsel, reassessment notice is time barred.

This Court has perused the part of the impugned order, where the said objection has been considered particularly Para 7.1 & 7.2. The Assessing Officer with reference to the judgment passed by the Supreme Court in case of Union of India and Others vs. Shri Ashish Agarwal and Others on 04.05.2022 in Civil Appeal No.3005/2022 has found that all objections may be raised in response to the notice under Section 148. Therefore, in our

considered view, no illegality or jurisdictional error has crept in the order impugned regard being had to the nature of the jurisdiction of the Assessing Officer under Section 148(A)(d) of the Income Tax Act.

Incidentally, it may also be observed that the detailed impugned order itself suggests the bonafide exercise of power under Section 148 (A)(d). Hence, no interference is warranted under Article 226 of the Constitution of India for want of any illegality or jurisdictional error.

Nevertheless, before parting with the case, it is considered apposite to observe that petitioner shall have full liberty to raise all grounds based on facts and law before the Assessing Officer while responding to the notice which may be issued under Section 148 of the Income Tax Act.

Consequently, writ petition is dismissed with the aforesaid observations.

  (ROHIT ARYA)                                           (SATYENDRA KUMAR SINGH)
     JUDGE                                                        JUDGE
Aman
  AMAN TIWARI
  2023.04.26
  18:02:21 +05'30'