Rajasthan High Court - Jodhpur
Seema Parakh vs Union Of India on 8 February, 2022
Bench: Sandeep Mehta, Vinod Kumar Bharwani
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 2101/2022
Seema Parakh W/o Sh Sushil Parakh, Aged About 45 Years, Kaji
Wara, Moti Chowk, Jodhpur 342001, Rajasthan
----Petitioner
Versus
1. Union Of India, Through Joint Secretary, Ministry Of
Finance, Department Of Revenue, Govt Of India, New
Delhi.
2. Central Board Of Direct Taxes, Through Its Chairman,
Department Of Revenue, Govt Of India, New Delhi.
3. The Deputy/assistant Commissioner, Central Circle- 1,
Aaykar Bhawan, Jodhpur (Raj)
----Respondents
Connected with
D.B. Civil Writ Petition No. 2114/2022
Nitin Lodha S/o Sh. Ashok Kumar Lodha, Aged About 38 Years,
15, Vardhman Nagar, Mandia Road, Pali 306401, Rajasthan.
----Petitioner
Versus
1. Union Of India, Through Joint Secretary, Ministry Of
Finance, Department Of Revenue, Govt Of India, New
Delhi.
2. Central Board Of Direct Taxes, Through Its Chairman,
Department Of Revenue, Govt Of India, New Delhi.
3. The Income Tax Officer, Ward-1, Aaykar Bhawan, Pali
(Raj.).
----Respondents
For Petitioner(s) : Mr. Sharad Kothari, through VC
For Respondent(s) : Mr. K.K. Bissa, through VC
HON'BLE MR. JUSTICE SANDEEP MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI
Order
08/02/2022
Issue notice to the respondents.
Shri K.K. Bissa, learned standing counsel representing the
respondent-Income Tax Department, appears on their behalf.
(2 of 2) [CW-2101/2022]
With the consent of the learned counsel representing the
parties, the matters have been heard and are being decided finally
today itself. Through these writ petitions, the petitioners seek to
challenge the reassessment notices under Section 148 of the
Income Tax Act dated 15.04.2021 for the assessment year 2015-
2016 (D.B. Civil Writ Petiton No.2101/2022) and dated
23.06.2021 for the assessment year 2013-2014 (D.B. Civil Writ
Petition No.2114/2022).
The petitioners have challenged the notices on the ground
that post 01.04.2021, reassessment cannot be opened in
accordance with the old provisions, which have been substituted
w.e.f. 01.04.2021 and hence, the notices having been issued
under a dead letter of law, are liable to be struck down.
Learned counsel for the parties are in an agreement with the
preposition that the controversy involved in these writ petitions is
squarely covered by the Judgment dated 27.01.2022 passed by a
Division Bench of this Court headed by Hon'ble the Chief Justice
whereby, a bunch of matters led by D.B. Civil Writ Petition
No.969/2022 (Sudesh Taneja Vs. Income Tax Officer and Anr.)
involving a common question of law was decided and identical set
of notices were quashed as being illegal.
In view of the above scenario, the impugned notices are
declared to be invalid and bad in law and hence, the same are
quashed and set aside.
The writ petitions are allowed accordingly.
(VINOD KUMAR BHARWANI),J (SANDEEP MEHTA),J
41-/Pramod/Devesh/-
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