Late Shri Sunder Keswani (Since ... vs Income Tax Officer ...
2024 Latest Caselaw 6180 Raj/2

Rajasthan High Court

Late Shri Sunder Keswani (Since ... vs Income Tax Officer ... on 21 October, 2024

Bench: Manindra Mohan Shrivastava, Ashutosh Kumar

 [2024:RJ-JP:44076-DB]

         HIGH COURT OF JUDICATURE FOR RAJASTHAN
                     BENCH AT JAIPUR

                   D.B. Civil Writ Petition No. 14913/2024

  Late Shri Sunder Keswani (Since Deceased), Through Legal Heir
  Shri Sumit Keswani, Aged 40 Years R/o 456, B Block Panchsheel,
  Choursiawas, Ajmer, Rajasthan 305001
                                                                       ----Petitioner
                                        Versus
  Income Tax Officer, Ward -2(2), Ajmer, Cr Building, Opp. Session
  Court, Jaipur Road, Ajmer, Rajasthan 305001
                                                                     ----Respondent

For Petitioner : Mr. Mahendra Gargieya with Mr. Devang Gargieya Advocate.

For Respondent : Mr. Shantanu Sharma Advocate with Mr. Anurag Mathur Advocate.

HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Judgment 21/10/2024

1. Though number of grounds have been urged to assail the

correctness and validity of the orders and proceedings drawn

under Section 148A of the Income Tax Act, 1961 (hereinafter

referred to as "the Act of 1961"), wherein notice was issued under

Section 148A(b) of the Act of 1961 on 24.03.2022 followed by

participation of the petitioner and order passed under Section

148A(d) of the Act of 1961 on 05.04.2022, we find that the

petitioner has not taken any remedy to assail the said order for

almost two and a half years and no reason has been assigned in

the petition as to why the petition could not be filed to challenge

the said order.

[2024:RJ-JP:44076-DB] (2 of 2) [CW-14913/2024]

2. Therefore, we are not inclined to interfere with the order and

to dismiss the petition only on the ground of delay and laches.

However, all issues are kept open and the petitioner will have a

liberty to raise issues in the re-assessment proceedings to satisfy

why no addition can be made against him.

(ASHUTOSH KUMAR),J (MANINDRA MOHAN SHRIVASTAVA),CJ

MANOJ NARWANI-RAJAT/12

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