DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. KAILASH CHANND HIRAWAT, JAIPUR

Vide impugned order, Ld. CIT(A) allowed the appeal filed by the assessee and thereby set aside the assessment order dated 19.11.2019 passed by the Assessing Officer. Consequently, a deletion of Rs. made to the total income of the assessee u/s 56 of the Act, was set aside.

Ld. CIT(A) allowed the appeal filed by the assessee while relying on decision passed by our Hon’ble High Court in the case of titled as Shyam Sunder Khandelwal v. ACIT, (2024) 161 taxmann.com 255 (Rajasthan), D.B. Civil Writ Petition No. 18363/2019 whereby the Hon’ble High Court had quashed notices u/s 148 of the Act, for the reasons recorded therein.

Today, it has been brought to our notice by both the sides that as regards the Assessment Year under consideration, qua the assessee, the department has issued notice u/s 153C of the Income Tax Act, having regard to the above said decision in Shyam Sunder Khandelwal (supra)’s case, and thereby the assessee has been required to prepare true and correct return of his total income for the said assessment year.

Admittedly, the department has issued notice u/s 153C of the Act. In this situation, it can safely be said that the department has given effect to the decision by our own Hon’ble High Court in the abovesaid case. decision by our Hon’ble High Court, present appeal by the department can safely be said to have become infructuous.