Suresh Kumar Karamchandani Son Of ... vs Income Tax Officer
2022 Latest Caselaw 4860 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

                  D.B. Civil Writ Petition No. 10106/2022

Suresh     Kumar      Karamchandani            Son      Of    Shri    Khem    Chand
Karamchandani, Aged About 69 Years, Resident Of 122, Rajmal
Ji Ka Talab, Kanwar Nagar, Jaipur 302002
                                                                       ----Petitioner
                                      Versus
Income Tax Officer, Ward 5(1), Jaipur Having Its Address At New
Central Revenue Building, Bhagwan Das Road, Jaipur 302005
                                                                     ----Respondent

For Petitioner(s) : Mr. Siddharth Ranka Advocate. For Respondent(s) : Mr. Amit Malani Advocate on behalf of Mr. Nikhil Simlote Advocate.

HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA

Judgment / Order

15/07/2022

Heard.

The impugned order passed by the Assessing Authority

under Clause D of Section 148A of the Income Tax Act, 1961 is

challenged on the ground that proper opportunity of hearing was

not afforded and without considering the application for

adjournment, order has been passed on the ground that reply has

not been filed, whereas before passing of the order, reply was

actually filed.

Learned counsel for the respondent would fairly submit that

without entering into such factual disputes, the petitioner's case

would be re-considered, if he submits fresh reply within a period

of two weeks from today.

(2 of 2) [CW-10106/2022]

In view of the statement so made by learned counsel for the

respondent, nothing survives for adjudication. The impugned

order dated 29.03.2022 passed under Close D of Section 148A of

the Act shall not be given any effect. Respondent shall consider

the reply and pass the order in accordance with law.

Accordingly, this petition is disposed off.

(SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J

Sanjay Kumawat-8

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