SMT. KAMAL PRABHA L/H OF (LATE) SHRI GOPAL LAL W/O LATE SHRI GOPAL LAL vs. ASSISTAN COMMISSIONER OF INCOME TAX

CW/12387/2022HC RajasthanRJHC02066499202209 November 2022Bench: PANKAJ MITHAL,ANOOP KUMAR DHAND2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition without entertaining it directly. The Court directed the Assessing Authority to consider the petitioner's objections regarding the validity and jurisdiction of the notices issued under Section 153-C of the Income Tax Act. The Assessing Authority was instructed to examine these objections, either while passing the assessment orders or as a preliminary issue, if assessment orders had not yet been passed. The Assessing Authority was granted the liberty to consider all legal objections raised by the petitioner pertaining to the validity of the impugned notices. The Court did not decide on the merits of the jurisdictional or limitation issues.

What were the facts?

The petitioner, Smt. Kamal Prabha, received notices under Section 153-C of the Income Tax Act, 1961, for assessment years 2013-14 to 2019-20. She challenged these notices before the Rajasthan High Court, Jaipur Bench, arguing they were issued without jurisdiction and beyond the limitation period prescribed by Section 153-B of the Act. The petitioner had already submitted a response to the notices, raising objections regarding the Assessing Authority's jurisdiction. The Court noted that the issue of limitation involved factual determination, which is not typically examined in extraordinary writ jurisdiction.

What were the issues?

1. Whether the notices issued under Section 153-C of the Income Tax Act, 1961, for Assessment Years 2013-14 to 2019-20 are without jurisdiction and barred by the limitation period prescribed under Section 153-B of the Act. Assessee's Contentions: The petitioner argued that the notices under Section 153-C were issued without jurisdiction and after the expiry of the limitation period provided under Section 153-B of the Act. The petitioner had already raised these objections in her response to the notices. Revenue's Contentions: The judgment does not record any specific contentions made by the revenue. However, the Court's observation implies that the revenue would have had to address the jurisdictional and limitation aspects if the matter proceeded to assessment.

Which sections of the Income-tax Act were involved?

Section 153-C, Section 153-B

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12387/2022 Smt. Kamal Prabha L/h Of (Late) Shri Gopal Lal W/o Late Shri Gopal Lal, Aged About 80 Years, R/o 11, Mahaprabhuji Ka Bada Mandir Vallabhacharya Marg Patanpole, 324006, Rajasthan India. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 2, Jaipur Room No. 410, 4Th Floor, Jeevan Nidhi- 2, LIC Building, Ambedkar Circle, Jaipur, Rajasthan, 302005. ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Devang Gargieya & Mr. Arunabh Dey HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MR. JUSTICE ANOOP KUMAR DHAND Order 09/11/2022 1. Heard Mr. Mahendra Gargieya, learned counsel for the petitioner. 2. The petitioner has been served with notices under Section 153-C of the Income Tax Act (for short ‘the Act’) for the Assessment Years 2013-14, 2014-15, 2015-16, 2016-17, 2017- 18, 2018-19 and 2019-20, which have been filed as Annexure-P4. The petitioner in challenging the aforesaid notices for the assessment/reassessment submits that the aforesaid notices are without jurisdiction and have been issued after the expiry of the limitation provided under Section 153-B of the Act. 3. The issue as to whether the said notices are barred by time depends on various factors, as reflected in Sections 153-B and (Uploaded on 14/11/2022 at 04:04:38 PM) (Downloaded on 30/10/2026 at 09:44:21 AM) (2 of 2) [CW-12387/2022] 153-C of the Act and those are all matters of fact which cannot be examined by this Court in exercise of its extraordinary jurisdiction. 4. The petitioner has already submitted her response to the said notice and in the remarks column has taken objection with regard to the jurisdiction of the Assessing Authority in issuing the said notices. 5. In view of the aforesaid facts and circumstances, instead of entertaining this petition, we dispose it of with the direction to the Assessing Authority to consider the remarks made by the petitioner regarding the validity of the impugned notices issued under Section 153-C of the Act while passing the order, or as a preliminary issue, as may be deemed necessary, if the assessment orders have not already been passed. 6. It will be open for the Assessing Authority to consider all legal objections pertaining to the validity of the aforesaid notices, as may be raised by the petitioner. 7. Accordingly, the writ petition is disposed of. (ANOOP KUMAR DHAND),J (PANKAJ MITHAL),CJ KAMLESH KUMAR/RAJAT/1 Powered by TCPDF (www.tcpdf.org) (Uploaded on 14/11/2022 at 04:04:38 PM) (Downloaded on 30/10/2026 at 09:44:21 AM)

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