HITENDRA SHARMA SON OF SHRI VISHNU SHARMA v. INCOME TAX OFFICER
CW/7575/2022 · 2025-01-24
Avneesh Jhingan, Shubha Mehta
body2025
DailyLaw.ai
[ 2025 DAILYLAW 18070 (RAJ) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 18070 (RAJ) · dailylaw.ai ]
Judgment text
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[2025:RJ-JP:3622-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7575/2022 Hitendra Sharma Son Of Shri Vishnu Sharma, Aged About 36 Years, Resident Of D-192, Moti Marg, Bapu Nagar, Jaipur 302015 ----Petitioner Versus Income Tax Officer, Ward 1(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005 ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satwika Jha For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati and Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order 24/01/2025
1. This petition is filed seeking quashing of notice dated 19.03.2022 issued under Section 148A(b) of the Income Tax Act, 1960 (for brevity ‘the Act’), order dated 29.03.2022 passed under Section 148A(d) of the Act rejecting the objections filed and notice dated 30.03.2022 issued under Section 148 of the Act for assessment year 2015-2016.
2. This petition is pending since 2022 and no stay was granted during pendency of the petition.
3.
Learned counsel for the petitioner submits that the limitation for framing re-assessment for the assessment year 2015-2016 has already been expired on 31.03.2023 and no order has been communicated to the petitioner as on date.
[2025:RJ-JP:3622-DB] (2 of 2) [CW-7575/2022]
4.
Learned counsel for the respondents submits that in case the re-assessment order has already been passed, the same would be communicated to the petitioner within four weeks and otherwise the department shall proceed in accordance with law.
5. In view of the above, the petition is disposed of. Needless to say the petitioner shall be at liberty to avail remedies in accordance with law for surviving grievance, if any.
(SHUBHA MEHTA),J (AVNEESH JHINGAN),J RIYA/MR/24