VIJAY KUMAR SANCHETI, SON OF SHRI TARA CHAND SANCHETI vs. INCOME TAX OFFICER

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writs No. 27493/2018 Vijay Kumar Sancheti, Son Of Shri Tara Chand Sancheti, Aged About 67 Years, Having Its Address At 263-264, Johari Bazar, Jaipur In The State Of Rajasthan. ----Petitioner Versus Income Tax Officer, Ward 1(1), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur In The State Of Rajasthan. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Mr. M. Iqbal. For Respondent(s) : Mr. Anuroop Singhi with Mr. Saurabh Jain. HON'BLE MR. JUSTICE INDERJEET SINGH Order 16/01/2019 This writ petition has been filed by the petitioner with the following prayer- “It is, therefore, most humbly and respectfully prayed that: 1. by an appropriate writ, order or direction be issued for annulling, quashing or cancelling the impugned reassessment notice dated 31.03.2018 issued u/s. 148 of the Act for the assessment year 2011-2012 as well as the impugned reassessment order dated 29.11.2018 passed by the ld. Respondent; 2. an interim relief in terms of prayer be granted that pending hearing of this Writ Petition the Hon’ble Court by appropriate order or by injunction prohibit or restrain the ld. Respondent from taking any further steps or recovery proceedings in pursuance of the illegal reassessment notice dated 31.03.2018; 3. to allow the Writ Petition and award costs of this petition;

(2 of 3) [CW-27493/2018] 4. for such further and other reliefs, as this Hon’ble Court may deem fit and proper in the nature and circumstances of the case.” Counsel for the petitioner submits that the Assessing Authority has no jurisdiction to issue the reassessment order dated 31.03.2018 under Section 148 of the Income Tax Act. Counsel further submits that during the course of proceedings objections were raised by the petitioners against the notice issued by the respondents, which were decided on 09.10.2018 without giving any finding on the objections raised by the petitioner regarding jurisdiction of the Assessing Authority in issuing the said notice. Counsel further submits that without deciding the objection of jurisdiction the Assessing Authority has passed the final assessment order on 29.11.2018. Counsel further submits that the petitioner has filed an appeal against the assessment order dated 29.11.2018 before the Appellate Authority which is still pending adjudication. Counsel further submits that now the Department is pressing hard for recovery of the tax due to the petitioner. Counsel for the respondent submits that since the petitioner has approached the Appellate Authority challenging the final assessment order dated 29.11.2018, the present writ petition is not maintainable and prayed for dismissal of the same. In that view of the matter, since the order of assessment dated 29.11.2018 is under challenge before the Appellate Authority in the appeal preferred by the petitioner, I deem it just and proper to grant liberty to the petitioner to pursue the appeal before the Appellate Authority with a direction to the Appellate

(3 of 3) [CW-27493/2018] Authority to decide the pending appeal preferably within a period of two months from producing the certified copy of this court. At this stage counsel for the petitioner prayed for staying the demand due to the petitioner. Counsel for the respondent submits that the petitioner may file appropriate application for staying the recovery as the Appellate Authority also holds jurisdictions to stay the demand. In that view of the matter, the petitioner is at liberty to the file appropriate application before the Appellate Authority in this regard. The writ petition with aforesaid directions/observations stands disposed of. (INDERJEET SINGH),J MG/108