RAJAN JHIRIWAL SON OF SHRI KAMAL KUMAR JHIRIWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/14377/2024HC RajasthanRJHC02076037202412 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no case was made out for interference in writ jurisdiction at this stage. The Court directed that if the petitioner files a preliminary reply to the notice within two weeks, the respondent (Assistant Commissioner of Income Tax) shall consider it in accordance with law expeditiously. The petitioner was also granted liberty to avail further remedies if aggrieved by the decision. The writ petition was dismissed. The Court did not decide the merits of the time-bar contention but allowed the petitioner to pursue it through a preliminary reply.

What were the facts?

The petitioner, Rajan Jhiriwal, filed a writ petition challenging a notice dated 14.03.2024 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2015-16. A search was conducted in the petitioner's premises on 20.07.2022. The petitioner challenged the notice without filing a reply to it. The dispute concerns the validity of the Section 148 notice.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, is time-barred, considering the alleged escapement of income is less than fifty lakhs rupees? Assessee's contention: The notice is time-barred because the alleged escapement of income from tax is less than rupees fifty lakhs. The petitioner has approached the High Court by way of a writ petition challenging the notice without filing a preliminary reply. Revenue's contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:46650-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14377/2024 Rajan Jhiriwal Son Of Shri Kamal Kumar Jhiriwal, Aged About 48 Years, Resident Of 262, Scheme No. 3, Basant Vihar, Alwar. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle, Alwar Having Its Address At New Admin Bsnl Building, Opp. Cr Building, Moti Dungari, Circle, Alwar. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satwika Jha For Respondent(s) : Mr. Sarvesh Jain & Mr. Meyhul Mittal for Mr. Siddharth Bapna HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 12/11/2024 1. This petition is filed seeking quashing of notice dated 14.03.2024 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16. 2. The brief facts are that the search was conducted in the premises of the petitioner on 20.07.2022. 3. Learned counsel for the petitioner submits that the notice issued is time barred as the escapement of alleged income from tax is less than rupees fifty lakhs. 4. The petitioner has preferred this writ petition challenging the impugned notice without filing reply to the notice.

[2024:RJ-JP:46650-DB] (2 of 2) [CW-14377/2024] 5. No case is made out for interference in the writ jurisdiction at this stage. 6. In the eventuality of the petitioner filing preliminary reply to the notice within two weeks, the respondent shall consider the same in accordance with law expeditiously. 7. Needless to say the petitioner shall be at liberty to avail remedies in accordance with law if aggrieved of the decision. 8. The writ petition is dismissed. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Riya/12

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