LAXMI STEELS vs. DCIT CENTRAL CIRCLE, GHAZIABAD AND ANOTHER

WTAX/3403/2025HC AllahabadUPHC01365508202514 September 20252 pages
AI SummaryRemanded

What did the High Court hold?

The Court directed the authorities to pass a reasoned order in accordance with law within 12 weeks from the date of the order. This order was to be passed after granting an opportunity of personal hearing to the petitioner. The Court explicitly stated that all points of law, including the point of limitation, shall be kept open before the authorities. The Court did not decide on the validity of the reassessment proceedings themselves but rather on the procedural aspect of the unaddressed objection. The operative direction was for the authorities to consider the petitioner's objection and pass a reasoned order.

What were the facts?

The petitioner, Laxmi Steels, filed a writ petition challenging reassessment proceedings initiated by the respondent, DCIT Central Circle, Ghaziabad, for Assessment Year (AY) 2014-15. The reassessment was initiated via a notice dated August 30, 2024, under Section 148 of the Income Tax Act, 1961. The petitioner had filed an objection to this notice, but it had not yet been addressed by the authorities. The writ petition sought to quash the reassessment notice and the proceedings initiated pursuant thereto.

What were the issues?

1. Whether the reassessment proceedings initiated against the petitioner vide notice dated 30.08.2024 under Section 148 of the Income Tax Act, 1961 for AY 2014-15 are liable to be quashed? (Question of law and fact, turning on Section 148). Assessee's Contention: The petitioner argued that the reassessment proceedings were initiated without dealing with their objections. The petitioner sought to quash the notice and proceedings. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the merits of the reassessment or the objection filed by the petitioner. The revenue was represented by counsel.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 3403 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J.

1.

Heard learned counsel appearing on behalf of the parties.

2.

This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "a) Issue a writ and/or order and or direction in the nature of certiorari or any other appropriate writ, order or direction QUASHING THE REASSESSMENT PROCEEDINGS INITIATED AGAINST THE PETITIONER VIDE NOTICE DATED 30.08.2024 U/s 48 OF THE INCOME TAX ACT, 1961 FOR THE A.Y. 2014-15 (Annexure No.1 to writ petition); b) Issue a writ and / or order and or direction in the nature of certiorari or any other appropriate writ, order or direction quashing the impugned notice dated 30.8.2024 for the Assessment Year 2014-15 issued by Respondent under section 148 of the Income Tax Act, 1961 and proceedings initiated pursuant thereto;"

3.

On perusal of documents, it appears that after notice dated August 30, 2024 under Section 148 of the Income Tax Act, 1961 was issued by the authorities for the Assessment Year 2014-15, the petitioner has filed obj

The order continues below.

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