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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
AVNEESH JHINGAN, ASHUTOSH KUMAR, JJ
Ramesh Chand Maheshwari S/o Shri Laxmi Narain Maheshwari – Appellant
Versus
Assistant Commissioner Of Income Tax – Respondent
ORDER :
(AVNEESH JHINGAN, J.)
1. This petition is filed seeking quashing of notice dated 20.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) relating to assessment year 2015-16.
2. The brief facts are that proceedings for the relevant assessment year were initiated under Section 153A of the Act against the petitioner culminated in an order of the Income Tax Settlement Commission dated 09.10.2018. A notice under Section 148 of the Act was issued on 20.03.2024 and the reasons for reopening were supplied. The petitioner filed objections dated 16.11.2024 and 28.11.2024. Without deciding the objection, the notice dated 23.01.2025 was issued, hence the present petition.
3. Interalia the grievance raised in the petition is that the department is not complying with the decision of the Supreme Court in the case of Gkn Driveshafts (India) Ltd. Vs. Income Tax Officer And Ors. reported in (2003) 259 ITR Page 19.
4. Leaned counsel for the respondent appears on advance notice is not in a position to dispute the legal position.
5. Before proceedings further, it would be relevant to quote the operative part of the judgment passed in the case of Gkn Driveshafts (India) L
The Assessing Officer must address objections to a notice under Section 148 of the Income Tax Act before proceeding with the assessment, as established by the Supreme Court.
The assessing officer must address objections raised by taxpayers in a speaking order when issuing notices under Section 148 of the Income Tax Act.
The failure to supply reasons and material for reopening an assessment under the Income Tax Act violates procedural fairness, necessitating quashing of the notice.
The assessing officer is bound to dispose of the objections filed by the noticee before proceeding with the assessment after issuing a notice under Section 148 of the Income Tax Act.
The main legal point established in the judgment is that a writ petition challenging a notice under Section 148 of the Income Tax Act is not maintainable if the petitioner has not followed the proced....
The assessing officer must dispose of objections to a Section 148 notice with a speaking order before further assessment proceedings can continue.
The Assessing Officer is mandated to dispose of objections to reassessment notices by a speaking order before proceeding with the assessment.
A quasi-judicial order must be a speaking order that addresses objections raised, ensuring compliance with natural justice principles.
Active participation in reassessment proceedings without objecting to the impugned notice may lead to dismissal of a challenge to the final assessment order.
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