Jharkhand High Court
Prakash Lal Khandelwal vs The Commissioner Of Income Tax on 29 November, 2022
Author: Aparesh Kumar Singh
Bench: Aparesh Kumar Singh, Deepak Roshan
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1901 of 2022
Prakash Lal Khandelwal --- --- Petitioner
Versus
The Commissioner of Income Tax, Ranchi & Anr. --- --- Respondents
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan
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For the Petitioner : Mr. Nitin Kr. Pasari, Advocate Ms. Sidhi Jalan, Advocate For the Respondents: Mr. Ratnesh Ranjan Sahay, Advocate
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09/29.11.2022 Learned counsel for the petitioner alleges clear violation of the circular no.19/2019 dated 14th August 2019 (Annexure-18) on the part of the Revenue. It is submitted that the impugned reassessment order dated 31st March 2022 (Annexure-15) did not have a DIN number and on being specifically asked, a DIN number was generated after the period of limitation expired i.e. 31st March 2022. The circular dated 14th August 2019 also provides for consequences of non-recording of reasons in the file and issuance of communication manually without proper prior written approval of Chief Commissioner/Director General of the Income Tax. As such, the very basis of issuance of the reassessment order passed manually on 31st March 2022 suffers from jurisdictional error.
Learned counsel for the petitioner submits that in the entire counter affidavit the respondents have not stated as to whether prior approval of the Chief Commissioner of Income Tax or Director General, Income Tax was obtained and reasons were recorded before issuance of the reassessment order dated 31st March 2022 pursuant to the remand made by the ITAT vide order dated 2nd March 2020.
The affidavit of the respondents does not enclose the relevant documents which could show the reasons recorded by the assessing officer for issuance of reassessment order manually and prior permission having taken from the Chief Commissioner, Income Tax / Director General, Income Tax. As such, learned counsel for the respondents Department shall obtain and produce the file relating to issuance of the reassessment -2- order dated 31st March 2022 on the next date.
As prayed for, list the case on 6th December 2022.
(Aparesh Kumar Singh, J) (Deepak Roshan, J) Shamim/