SAMIR ANDREA KASLIWAL SON OF, LATE SHRI SANJAY KASLIWAL vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

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CW/10778/2023HC RajasthanRJHC02055455202311 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the petitions based on the statements made by both parties. The revenue's counsel acknowledged that the matter would now be considered in light of the law laid down by the Supreme Court in G.K.N. Driveshafts (supra) and assured that the reasons would be supplied immediately. Consequently, the Court directed the respondents to proceed in pursuance to the notice in accordance with the law. The specific finding on whether the reasons should have been supplied prior to the filing of returns, or the exact content of those reasons, was not explicitly detailed as the matter was resolved by the assurance of compliance and the subsequent procedural direction. No issue was expressly left undecided.

What were the facts?

The petitioner, Samir Andrea Kasliwal, through his Constituted Attorney, filed multiple writ petitions challenging notices dated March 30, 2023, issued under Section 148 of the Income Tax Act, 1961, for the Assessment Year 2012-13, addressed to the legal heir of the late Mr. Sanjay Kasliwal. The primary contention of the petitioner was that the reasons for issuing these notices were not supplied, violating the Supreme Court's directive in G.K.N. Driveshafts (India) Ltd. vs. Income Tax Officer & Ors. The respondents argued that the petitioner had not fulfilled the prerequisite of filing returns, which was necessary for the reasons to be supplied. However, the petitioner's counsel stated that returns had been filed during the pendency of the petitions.

What were the issues?

1. Whether the respondent revenue authorities were obligated to supply the reasons for issuing a notice under Section 148 of the Income Tax Act, 1961, to the assessee (legal heir of the deceased) in compliance with the Supreme Court's decision in G.K.N. Driveshafts (India) Ltd. vs. Income Tax Officer & Ors., irrespective of whether the return had been filed prior to the issuance of the notice? Assessee's Contention: The petitioner argued that the reasons for issuing the Section 148 notice were not supplied, which is a mandatory procedural requirement as per the Supreme Court's ruling in G.K.N. Driveshafts (India) Ltd. (supra). The petitioner further submitted that returns have been filed during the pendency of the writ petitions. Revenue's Contention: The respondents contended that the petitioner had not complied with the pre-requisites of the G.K.N. Driveshafts decision, specifically the filing of returns, and therefore, the reasons were not supplied.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:28996-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10761/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents Connected With D.B. Civil Writ Petition No. 10769/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10772/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus

[2024:RJ-JP:28996-DB] (2 of 5) [CW-10761/2023] 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10773/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10774/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10776/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged

[2024:RJ-JP:28996-DB] (3 of 5) [CW-10761/2023] About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10777/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr, Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 10778/2023 Samir Andrea Kasliwal Son Of, Late Shri Sanjay Kasliwal, Aged About 39 Years, Resident Of, B-6(E), Adinath Marg, C-Scheme, Jaipur - 302001 Through His Constituted Attorney Mr. Sudhir Kasliwal R/o B-6, Adinath Marg, C- Scheme, Jaipur ----Petitioner Versus 1. Principal Chief Commissioner Of Income Tax, Jaipur - 1, Income-Tax Department, Ncr Building, Statue Circle, Jaipur. 2. Assitant Commisioner Of Income Tax, Circle 1, Jpr,

[2024:RJ-JP:28996-DB] (4 of 5) [CW-10761/2023] Income Tax Department, Ncr Building, Statute Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Jaideep Singh For Respondent(s) : Mr. Anuroop Singhi Mr. N.S. Bhati Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 11/07/2024 AVNEESH JHINGAN, J (ORAL):- 1. These petitions are being disposed of by this common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.10761/2023. 2. This petition is filed seeking quashing of notice dated 30.03.2023 issued under Section 148 of the Income Tax Act,1961 to Mr. Sanjay Kasliwal through legal heir for the Assessment year 2012-13. 3. The main grievance raised is that the reasons have not been supplied to the petitioner in compliance with the decision of the Supreme Court in G.K.N Driveshafts (India) Ltd. vs. Income Tax Officer & Ors. reported in 259 ITR page 19. 4. Learned counsel for the respondents submits that the petitioner had not complied with the pre-requisites of the decision of G.K. Driveshafts (supra), that is not filing the returns, hence, the reasons are not supplied. 5. Learned counsel for the petitioner submits that during pendency of the petition, the returns have been filed.

[2024:RJ-JP:28996-DB] (5 of 5) [CW-10761/2023] 6. Learned counsel for the respondents submits that the matter shall now be considered in view of the law laid down by the Supreme Court in G.K. Driveshafts (supra). The reasons will be supplied immediately. 7. In view of the statement made, the petitions are disposed of directing the respondent to proceed in pursuance to the notice in accordance with law. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /19-26

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