[2025:RJ-JP:32283-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16431/2022 Dr. Amita Birla, Through Power Of Attorney Holder Shri Mukesh Kasera Son Of Shri P.R. Kasera Resident Of 612, Mahavir Nagar- II, Kota Rajasthan. ----Petitioner Versus Office Of The Deputy Commissioner Of Income Tax, Circle 2, Kota, Central Revenue Buidling, Rawatbhata Road, Kota ----Respondent For Petitioner(s) : Mr. Sanjay Jhanwar, Sr. Advocate assisted by Mr. Rajat Sharma Mr. Shubendra Singh and Mr. Saksham Pandey For Respondent(s) : Mr. Shantanu Sharma with Mr. Parth Vashishtha HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 18/08/2025 1. Both the counsels, at this stage, submit that the issue raised in the present petition stands finally adjudicated by the Hon’ble Supreme Court in Civil Appeal No.5718 of 2025- Deepak Steel And Power Limited Vs. Central Board of Direct Taxes & Ors., decided on 02.04.2025. 2. Learned counsels have invited our attention to the concessions made by the Revenue, as noted by the Hon’ble Supreme Court, which read as under: “4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India & Ors. Vs. Rajeev Bansal, reported in 2024 SCC OnLine SC 2693, more particularly, paragraph 19(f) which reads thus:- “19. (f) The Revenue concedes that for the assessment year 2015-2016, all notices issued on or after April 1, 2021 will have to be dropped as they will not fall for completion during the period prescribed under the Taxation and other Law [2025:RJ-JP:32283-DB] (2 of 2) [CW-16431/2022] (Relaxation and Amendment of Certain Provisions) Act, 2020.” 5. As the revenue made a concession in the aforesaid decision that is for the assessment year 2015-2016, all notices issued on or after 1st April, 2021 will have to be dropped as they would not fall for completion during the period prescribed under the taxation and other laws (Relaxation and Amendment of certain Provisions Act, 2020). Nothing further is required to be adjudicated in this matter as the notices so far as the present litigation is concerned is dated 25.6.2021. 6. In view of the aforesaid, in such circumstances referred to above the original writ petition nos.2446 of 2023, 2543 of 2023 and 2544 of 2023 respectively filed before the High Court of Orissa at cuttack stands allowed.” 3. Counsels have also invited our attention to the order dated 27.01.2025 passed by the Co-ordinate Bench of this Court in D.B. Civil Writ Petition No.3667/2023- Late Shri Rafiq Ahmed Qureshi Vs. CBDT & Anr., where the issue with regard to limitation for Assessment Year 2015-16 was examined and relying on the view taken in the case of Union of India & Ors. Vs. Rajeev Bansal reported in (2024) 469 ITR 46, it was held that the same would expire on 31.03.2022. 4. In the present case, the second notice was issued on 26.07.2022. Considering the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA), we are of the view that the proceedings continued by the Revenue for the Assessment Year 2015-16 deserve to be quashed, holding it to be time barred. 7. Accordingly, the petition is allowed. No costs. 8. All pending applications also stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J GAURAV/AVINASH/112