Bharat Vikas Parishad Seva ... vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 2657 Raj/2

          HIGH COURT OF JUDICATURE FOR RAJASTHAN
                      BENCH AT JAIPUR

                 D.B. Civil Writ Petition No. 4963/2022

   Bharat Vikas Parishad Seva Sansthan
                                                                      ----Petitioner
                                      Versus
   Assistant Commissioner Of Income Tax & Anr.
                                                                   ----Respondents

For Petitioner(s) : Mr. Siddharth Ranka Advocate. For Respondent(s) : Mr. Anuroop Singhi Advocate with Mr. N.S. Bhati Advocate.

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN

Judgment / Order

30/03/2022

The petitioner has challenged a notice of reopening of

assessment dated 23.03.2021 for the assessment year 2017-18.

The original assessment was framed after scrutiny. Our attention

was drawn to the reasons recorded by the assessing officer issuing

impugned notice. Learned counsel for the petitioner submitted

that the issue of the eligibility of the petitioner-trust to claim

exemption in terms of Section 10(23C)(via) of the Income Tax Act,

1961 was thoroughly examined by the assessing officer in the

original scrutiny assessment. His attempt to withdraw such benefit

through reassessment is thus based on change of opinion.

With respect to second limb of the reasons recorded namely

the assessee's claim of depreciation of Rs.1.46 crores (rounded

off) which according to the assessing officer is not allowable,

counsel submitted that petitioner has never made such a claim.

This reason therefore lacks validity. Further, the assessing officer

(2 of 2) [CW-4963/2022]

wishes to verify the claim which is mere fishing enquiry and

reopening of assessment cannot be permitted on such ground.

Issue notice.

Mr. Anuroop Singhi, Advocate appears and takes notice on

behalf of the respondents and is granted three weeks time to file

reply.

By way of ad interim relief the impugned notice is stayed.

Matter be listed along with D.B. Civil Writ Petition

No.2373/2022.

(SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ

Sanjay Kumawat-15

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