LATE SHRI NAND KISHORE KHANDELWAL vs. INCOME TAX OFFICER

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CW/269/2023HC RajasthanRJHC02000298202317 September 2025Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT2 pages
AI SummaryDisposed of

What did the High Court hold?

The High Court held that the issue raised in the present writ petition stands finally adjudicated by the Hon'ble Supreme Court in the case of Union of India vs. Rajeev Bansal (2024 INSC 754). The Court noted the Supreme Court's observation that for a notice issued on May 1, 2021, under the old regime, the deemed show cause notices would also come into effect from May 1, 2021. After accounting for exclusions, the assessing officer would have sixty-one days to issue a notice under Section 148 of the new regime, starting from the date of the assessee's response. The Court disposed of the writ petition in terms of the Supreme Court's judgment, mutatis mutandis. No specific issue was left undecided; the entire petition was disposed of based on the precedent.

What were the facts?

The petitioner, Late Shri Nand Kishore Khandelwal, through his legal heir Shri Rajesh Kumar Gupta, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents were the Income Tax Officer, Ward 4 (2), Jaipur, and the Union of India. The petition challenged an action or order related to income tax proceedings. The procedural history indicates that the parties agreed that the issue raised in the writ petition had been finally adjudicated by the Hon'ble Supreme Court in the case of Union of India vs. Rajeev Bansal (2024 INSC 754). The High Court was to dispose of the present writ petition in light of the Supreme Court's decision.

What were the issues?

1. Whether the time limit for issuing a notice under Section 148 of the Income Tax Act, 1961, under the new regime, is to be calculated considering the period available after receiving the assessee's response to a deemed show cause notice, as interpreted by the Supreme Court in Union of India vs. Rajeev Bansal. Assessee's Contention: The assessee, through their counsel, submitted that the issue in the present writ petition stands finally adjudicated by the Hon'ble Supreme Court in Union of India vs. Rajeev Bansal. They relied on the Supreme Court's ruling regarding the calculation of the time limit for issuing a notice under Section 148. Revenue's Contention: The revenue, through their counsel, agreed with the assessee that the issue had been finally adjudicated by the Hon'ble Supreme Court in Union of India vs. Rajeev Bansal and that the present writ petition should be disposed of in terms of that judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:38031-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 269/2023 Late Shri Nand Kishore Khandelwal, Through Legal Heir Shri Rajesh Kumar Gupta S/o Late Shri Nand Kishore Khandelwal, Aged About 51 Years, R/o 2A-98, Subhash Colony, Shastri Nagar, Jaipur 302016, Rajasthan. ----Petitioner Versus 1. Income Tax Officer, Ward 4 (2), Jaipur, Ncr Building, Statue Circle, Jaipur. 2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 ----Respondents For Petitioner(s) : Mr. Kanishk Singh, Adv. & Mr. Aditya Bohra, Adv. on behalf of Mr. Gunjan Pathak, Adv. For Respondent(s) : Ms. Jaya P Pathak, Adv. on behalf of Mr. Sandeep Pathak, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 17/09/2025 1. Both the learned counsels ad idem clearly state that the issue raised in the present writ petition stands finally adjudicated by the Hon’ble Supreme Court in Union of India vs Rajeev Bansal, SC 2024 INSC 754 wherein, the Hon’ble Supreme Court held as under:- “112. Let us take the instance of a notice issued on 1 May 2021 under the old regime for a relevant assessment year. Because of the legal fiction, the deemed show cause notices will also come into effect from 1 May 2021. After accounting for all the exclusions, the assessing officer will have sixty-one days [days between 1 May 2021 and 30 June 2021] to issue a notice under

[2025:RJ-JP:38031-DB] (2 of 2) [CW-269/2023] Section 148 of the new regime. This time starts ticking for the assessing officer after receiving the response of the assessee. In this instance, if the assessee submits the response on 18 June 2022, the assessing officer will have sixty-one days from 18 June 2022 to issue a reassessment notice under Section 148 of the new regime. Thus, in this illustration, the time limit for issuance of a notice under Section 148 of the new regime will end on 18 August 2022.” 2. Keeping in view the above, the present writ petition stands dispose of, in the aforesaid terms mutatis mutandis 3. All pending application(s), if any, stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/95

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