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RAJIV SHAKDHER, GIRISH KATHPALIA
Hydrocarbons Education And Research Society – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent
JUDGMENT
Rajiv Shakdher, J. (Oral)
CM APPL. 29217/2023
1. Allowed, subject to the petitioner filing legible copies of the annexures.
W.P.(C) 7534/2023 & CM APPL. 29216/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the respondents/revenue, accepts notice.
3. In view of the directions that we propose to issue Mr. Bhatia says that he does not wish to file a counter-affidavit in the matter, and he will argue the matter based on the record presently available to the court.
4. Therefore, with the consent of the counsel for parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
5. This writ petition is directed against order dated 30.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "Act"]. Besides this, challenge is also laid to the consequential notice dated 31.07.2022 issued under Section 148 of the Act.
5.1. In addition, the petitioner has also assailed the notice dated 07.06.2021 issued under Section 148 of the Act and the intimation letter dated 23.05.2022, which is, in effect, a notice under
The main legal point established in the judgment is the requirement for the assessing officer to consider the record of earlier assessment years and apply the principle of consistency when the reason....
The principle of consistency in reasons for reopening assessments across different assessment years is crucial, and the Assessing Officer must apply this principle before passing the assessment order....
The principle of consistency in reasons for reopening assessments is crucial in determining the sustainability of notices issued under the Income Tax Act.
Point of Law : Implementation/ clarified by Instruction issued by Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, in exercise of powers under Section 119 of Act, 1961.
Notices issued under Section 148 of the Income Tax Act beyond the limitation period are illegal and void, leading to the quashing of all consequential orders.
Notices issued for reassessment under the Income Tax Act must adhere to statutory time limits; those issued beyond the time limit are considered invalid.
Notices issued under sections 148 and 148A(d) of the Income Tax Act beyond the specified limitation period are invalid and subject to quashing.
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