DR. MANISH BANSAL vs. THE COMMISSIONER OF INCOME TAX,

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WPT/208/2022HC ChhattisgarhCGHC01027569202231 August 2026Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY2 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal held that the notices issued under Section 148A(d) and Section 148 of the Income Tax Act, 1961, for assessment year 2015-16, dated 25.06.2021, are liable to be quashed. This decision is based on the concessions made by the revenue before the Hon'ble Supreme Court in the cases of Union of India vs. Rajeev Bansal and Deepak Steel and Power Limited vs. Central Board of Direct Taxes & Ors. The Supreme Court, in these judgments, acknowledged that for assessment year 2015-16, all notices issued on or after April 1, 2021, would have to be dropped as they would not fall for completion within the period prescribed under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Therefore, taking into consideration these observations, the reassessment proceedings initiated by the revenue through the impugned order and notice were quashed. The writ petition was disposed of with these directions.

What were the facts?

The petitioner, Dr. Manish Bansal, challenged notices issued by the Income Tax Department for assessment year 2015-16. The notices were issued under Section 148A(d) and Section 148 of the Income Tax Act, 1961. The assessment year in question is 2015-16. The notices were dated 25.06.2021. The petitioner approached the High Court of Chhattisgarh at Bilaspur by way of a writ petition (WPT No. 208 of 2022) seeking to quash these notices. The matter was heard by Hon'ble Shri Justice Rakesh Mohan Pandey.

What were the issues?

1. Whether notices issued for assessment year 2015-16 on or after April 1, 2021, are liable to be dropped as they do not fall for completion within the period prescribed under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA)? This is a question of law. The petitioner argued that based on the Supreme Court's decision in Union of India vs. Rajeev Bansal and Deepak Steel and Power Limited vs. Central Board of Direct Taxes & Ors., such notices should be quashed. The revenue conceded that for assessment year 2015-16, notices issued on or after April 1, 2021, would have to be dropped as they would not fall for completion during the period prescribed under TOLA. The revenue also made a concession in the Deepak Steel case that for assessment year 2015-16, all notices issued on or after April 1, 2021, would have to be dropped.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

1

CGHC010275692022

2026:CGHC:38881

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 208 of 2022  Dr. Manish Bansal S/o - Shri S. C. Bansal, Aged About 47 Years R/o Bansal Nursing Home, Balaji Ward, Jagdalpur, District Bastar Chhattisgarh.

... Petitioner versus

1.

The Commissioner Of Income Tax, Range-1, Central Revenue Bullding, Civil Lines, Raipur Chhattisgarh.

2.

The Income Tax Officer, Ward-Jagdalpur, District Bastar Chhattisgarh.

... Respondent(s) For Petitioner

: Mr. Vijay Shankar Mishra, Advocate For Respondents : Mr. Ajay Kumrani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 01.09

.2026

1.

With regard to notices issued for assessment year 2015-16, in the matter of (SC) considered before the Honb’le Supreme Court in para 19(f) as under :- “19 f. The Revenue concedes that for the assessment year 2015-16, all notices issued on or after 1 April 2021 will have to be dropped as they will not fall for completion during the period prescribed under TOLA.”

2.

Further in the matter of Deepak Steel and Power Limited vs. Central Board SIDDHANT TAMRAKAR SIDDHANT TAMRAKAR Date: 2026.09.02 14:50:17 +0530

2 of Direct Taxes & Ors. reported in 305 Taxman 169 (SC), the Hon’ble Supreme Court while dealing with the order passed under Section 148(A)(d) of the Income Tax Act, 1961 (for short “Act, 1961”) and notices issued under Section 148 of the Act, 1961 in para 5 held has under :- “5. As the revenue made a concession in the aforesaid decision that is for the assessment year 2015-16, 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 25.06.2021.”

3.

Taking into consideration the reassessment proceedings made by the revenue and observation made by the Hon’ble Supreme Court in the matter of Deepak Steel (supra) the order issued under Section 148 (A)(d) Act, 1961 and notice issued under Section 148 of Act, 1961 are hereby quashed.

4.

With the aforesaid observation(s), and direction(s), the instant petition is hereby disposed of.

(Rakesh Mohan Pandey) JUDGE $iddhant

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