Allahabad High Court
Ms/ Sunil Kumar Rastogi Huf vs Income Tax Officezr-3 4 on 2 December, 2019
Author: Biswanath Somadder
Bench: Biswanath Somadder, Ajay Bhanot
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 7 Case :- WRIT TAX No. - 658 of 2017 Petitioner :- Ms/ Sunil Kumar Rastogi Huf Respondent :- Income Tax Officezr-3 4 Counsel for Petitioner :- Abhinav Mehrotra Counsel for Respondent :- Bharat Ji Agarwal,Shubham Agarwal Hon'ble Biswanath Somadder,J.
Hon'ble Ajay Bhanot,J.
The writ petitioner has approached this Court challenging a notice dated 30th March, 2017, issued under section 148 of the Income Tax Act, 1961, read with the order dated 05th September, 2017, issued by the Income Tax authorities in respect of reassessment of income of the writ petitioner for the assessment year 2010-2011.
A plain reading of the notice dated 30th March, 2017, reveals that the same was issued after obtaining necessary satisfaction of the Principal Commissioner of Income Tax-1, Kanpur, on the basis of approval dated 30th March, 2017. The reasons for issuance of notice has also been annexed to the writ petition wherefrom it appears that the case was reopened for assessment under section 147 of the Income Tax Act, 1961, in respect of assessment year 2010-2011 since the assessee had not filed return of income for the assessment year 2010-2011. The records of the case, however, reveals that the assessee, in fact, had filed return of income for the assessment year 2010-2011. As such non - filing of return by the assessee could not possibly have been the reason for re - opening of assessment under section 147 of the Income Tax Act, 1961.
If the assesse had not disclosed income or concealed income, the reason for re - opening of assessment ought to have reflected otherwise, in the notice dated 30th March, 2017.
In that view of the matter ? on a very short and narrow compass ? we are of the view that the notice dated 30th March, 2017, issued under section 148 of the Income Tax Act read with order dated 05th September, 2017, issued by Income Tax Officer-3 (4), Kanpur, cannot be sustained in law and is liable to be set aside and is accordingly, set aside.
Setting aside of the notice dated 30th March, 2017, read with the consequential order dated 05th September, 2017, however, shall not, in any manner, stand in the way of the Income Tax authorities to proceed further in the matter in accordance with law.
The writ petition stands disposed of accordingly.
Order Date :- 2.12.2019/Vikram / Neeraj (Biswanath Somadder, J.) (Ajay Bhanot, J.)