ANUP AGARWAL SON OF PREM NARAYAN AGARWAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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CW/8467/2022HC RajasthanRJHC02045287202228 June 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petition filed by the petitioner was premature at this stage. The petitioner had already submitted a reply to the notice, raising objections, including the applicability of Section 149 of the Act. Since the respondent-authority had not yet passed any order deciding these objections, the Court was of the opinion that the petitioner should await the decision of the authority. The Court granted liberty to the petitioner to pursue appropriate legal remedies if the objection raised by him is not sustained and the authority proceeds with the matter without deciding the objection, particularly concerning Section 149 of the Act. The writ petition was dismissed at this stage with the liberty granted.

What were the facts?

The petitioner, Anup Agarwal, filed a writ petition challenging a notice dated 26.05.2022 issued by the Assistant Commissioner of Income Tax to initiate reassessment proceedings under Section 148A of the Income Tax Act, 1961, for Assessment Year 2017-18. The petitioner argued that the alleged escapement of taxable income was less than Rs. 50,00,000/-, which would be a bar to initiating such proceedings under Section 149 of the Act. The petitioner had already submitted a reply to the notice raising this objection. The respondent-authority had not yet passed any order in response to the petitioner's reply.

What were the issues?

1. Whether the notice for reassessment proceedings under Section 148A of the Income Tax Act, 1961, is valid when the alleged escapement of taxable income is less than Rs. 50,00,000/-, considering the bar under Section 149 of the Act? Assessee's Contention: The petitioner argued that the initiation of reassessment proceedings is bad in law because the alleged escapement of taxable income is less than Rs. 50,00,000/-, and Section 149 of the Act would prevent such proceedings. Revenue's Contention: No specific contention for the revenue is recorded in the judgment as the matter was decided at a preliminary stage.

Which sections of the Income-tax Act were involved?

Section 148A,Section 149

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 8467/2022 Anup Agarwal Son of Prem Narayan Agarwal, aged about 53 years, Resident of 92, Shivaji Chowk, Brahmpuri Kurra, Jaipur, Rajasthan. ----Petitioner Versus 1. The Assistant Commissioner of Income Tax, Income Tax Department, Circle 4, Jaipur, Rajasthan. 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 : Mr. Vijay Choudhary Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 28/06/2022 Heard. This petition has been filed by the petitioner assailing the correctness and validity of notice dated 26.05.2022 seeking to initiate reassessment proceedings under Section 148A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in respect of Assessment Year 2017-18. Learned counsel for the petitioner at the outset would submit that initiation of proceedings are bad because the alleged escapement of taxable income is less than Rs. 50,00,000/- (Rupees Fifty Lacs) and the bar under Section 149 of the Act would come in the way in initiating the proceedings. (Uploaded on 30/06/2022 at 10:09:36 AM) (Downloaded on 30/10/2026 at 10:01:47 AM) (2 of 2) [CW-8467/2022] We find that in response to the notice, the petitioner has already submitted his reply raising the aforesaid objection and thereafter, no order has been passed by the respondent-authority one way or the other. Therefore, in that view of the matter, we are of the opinion that this petition, at this stage, is premature. In case the objection raised by the petitioner is not sustained and the concerned authority proceeds with the matter without deciding the objection, particularly with regard to one taken in view of provisions contained in Section 149 of the Act, it would be open for the petitioner to take appropriate remedy in accordance with law. With the liberty as stated above, writ petition, at this stage, is dismissed. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J MANOJ NARWANI /39 Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/06/2022 at 10:09:36 AM) (Downloaded on 30/10/2026 at 10:01:47 AM)

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