Urban Improvement Trust vs The Income Tax Officer
2021 Latest Caselaw 7751 Raj/2

        HIGH COURT OF JUDICATURE FOR RAJASTHAN
                       BENCH AT JAIPUR

             D.B. Civil Review Petition No. 89/2019

Urban Improvement Trust Kota, Through Its Accounts Officer
Parmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59
Years Residing At 7D-15, Mahaveer Nagar Third, Kota. At
Present, Through Its Assistant Accounts Officer, Mahaveer
Songara S/o Sh. Nand Singh Songara Aged About 59 Years,
Residing At A-170, Riddhi Siddhi Nagar, Bundi Road, Kunhari,
Kota.
                                                                ----Petitioner
                                 Versus
The Income Tax Officer, Ward -1(2), C.r. Building, Rawatbhata
Road, Kota And Others
                                                              ----Respondent

Connected With D.B. Civil Review Petition No. 85/2019 Urban Improvement Trust Kota, Through Its Accounts Officer Parmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59 Years Residingh At 7D-15, Mahaveer Nagar Third, Kota.

----Petitioner Versus The Income Tax Officer, Ward-1(2), Kota.

----Respondent D.B. Civil Review Petition No. 86/2019 Urban Improvement Trust, Kota Through Its Accounts Officer Parmanand Goyal S/o Sh. Moolchand Goyal Residing At 7D -15 Mahaveer Nagar Third Kota, at present through its Assistant Accounts Officer, Mahaveer Songara S/o Sh. Nand Singh songara aged about 59 years, residing at A-170, Riddhi Siddhi Nagar, Bundi Road, Kunhari, Kota

----Petitioner Versus The Income Tax Officer, Ward-1(2) , C.R. Building, Rawatbhata Road, Kota and Others

----Respondent

(2 of 4) [CRW-89/2019]

D.B. Civil Review Petition No. 87/2019 Urban Improvement Trust, Through Its Accounts Officer Parmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59 Years Residingh At 7D-15, Mahaveer Nagar Third, Kota.

----Petitioner Versus The Income Tax Officer, Ward-1(2), Kota.

----Respondent D.B. Civil Review Petition No. 88/2019 Urban Improvement Trust, Through Its Accounts Officer Parmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59 Years Residingh At 7D-15, Mahaveer Nagar Third, Kota.

----Petitioner Versus The Income Tax Officer, Ward-1(2), Kota.

----Respondent

For Petitioner(s) : Mr. Sanjay Jhanwar Mr. Pankaj Soni For Respondent(s) : Mr. Anuroop Singhi

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE UMA SHANKER VYAS

Order

17/12/2021 D.B. Civil Misc. Application No.1089/2019 in Civil Review Petition No.89/2019 D.B. Civil Misc. Application No.1078/2019 in Civil Review Petition No.85/2019, D.B. Civil Misc. Application No.1079/2019 in Civil Review Petition No.86/2019, D.B. Civil Misc. Application No.1080/2019 in Civil Review Petition No.87/2019 D.B. Civil Misc. Application No.1081/2019 in Civil Review Petition No.88/2019:-

These interim applications are filed by the assessee for

condonation of delay in filing the review petitions in the impugned

judgment dated 23.10.2017 passed by the Division Bench. It is

(3 of 4) [CRW-89/2019]

pointed out that while disposing of the appeals of the assessee

and allowing the same, the Division Bench had proceeded only on

one ground mainly being the income of the appellant Urban

Improvement Trust of Kota exempted under Section 10(20) of the

Income Tax Act, 1961. It was pointed out that this judgment was

carried in an appeal by the revenue and Supreme Court by

judgment dated 12.10.2018 has reversed the decision. It is

pointed out that this Court while disposing of the appeals, had not

examined the another question raised by the assessee namely of

the validity of reopening of assessment. Counsel for the appellant

submitted that since the only ground on which this Court allowed

the appeals of the assessee has been reversed by the Supreme

Court, the need has arisen to examine the second question which

was raised by the assessee and was also admitted by this Court.

On account of this reason, the assessee has filed the review

petitions.

Considering the averments made in the applications and

those made out before us during the course of arguments delay

caused in filing the review petitions is condoned.

The applications stand disposed of.

D.B. Civil Review Petition Nos. 89/2019, 85/2019, 86/2019, 87/2019 and 88/2019:-

Since certified copy has been produced in one of the cases

requirement for production of certified copy in rest of the cases

stands dispensed with. Rest of the defects overruled.

Upon hearing the learned advocates for the parties we notice

that appeals were admitted on the question whether the tribunal

was correct in not declaring the reassessment proceedings as

(4 of 4) [CRW-89/2019]

nullity. While disposing of the appeals, the Division Bench

proceeded to examine the merits of taxing the income of the

assessee in view of Section 10(20) of the Income Tax Act, 1961.

The Division Bench ruled in favour of the assessee and

consequently did not go into the question of correctness of

reopening of assessment. The Revenue challenged this judgment

before the Supreme Court. Supreme Court has reversed the view

of Division Bench. Thereupon the assessee seeks a declaration on

the question of validity of reopening of assessment. Since this

question was not decided by the Division Bench and was kept

open, the same shall have to be answered for which purpose the

appeals of the assessee are revived. Without disturbing the

judgment of the Division Bench which is already reversed by the

Supreme Court, we revive all the appeals of the assessee and post

for final hearing in due course on the following substantial

question of law which was already framed at the time of admitting

the appeals previously:-

"Whether under the facts and circumstances of the case the ld. Tribunal was justified in not declaring the reassessment proceedings and the consequential assessment order passed thereto as nullity?"

The review petitions are disposed of accordingly. Pending

applications if any also stand disposed of.

(UMA SHANKER VYAS),J (AKIL KURESHI),CJ

KAMLESH KUMAR/N.GANDHI/83-87

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