Abhishek Arora v. The Income Tax Officer

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5923/2022 Abhishek Arora S/o Of Shri Rajendra Prasad Arora ----Petitioner Versus The Income Tax Officer ----Respondent For Petitioner(s) : Mr. Ashok Kumar Gupta, AdvocateFor Respondent(s): Ms. Parinitoo Jain, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA 04/07/2022 Order Heard. The relief sought in the writ petition, is as below:- “(a) by an appropriate writ, order or direction be issued for annulling, quashing or cancelling theimpugned reassessment notice dated 31.03.2021issued under Section 148 of the Act on 01.04.2021for the assessment year 2017-18; (b) to allow the writ petition and award costs ofthis petition; (c) for such further and other reliefs, as thisHon’ble Court may deem fit and proper in the natureand circumstances of the case; (d) Impugned Assessment order dated 31.03.2022 may kindly be quashed and set aside.” Learned counsel for the respondent would submit that afterthe judgment of the Hon’ble Supreme Court in the case of Civil Appeal No.3005/2022; Union of India Vs. Ashish Agarwaldecided on 04.05.2022, the entire proceedings which have beendrawn earlier are treated as nonest including the assessmentorder dated 31.03.2022. It is submitted that they are proceedingwith issuance of fresh notice under Section 148-A of the IncomeTax Act. Learned counsel for the petitioner would submit that asinitiation of new proceedings is bad in law, the matter requires tobe heard. The grievance of the petitioner arises on account of issuanceof notice under Section 148 followed by assessment order dated31.03.2022 which all have become nonest in view of the judgmentof Hon’ble Supreme Court in the case of Union of India vs. AshishAgarwal (supra) as there is a direction to treat such notices underSection 148, as notices under Section 148-A i.e. what has alsobeen stated by the learned State counsel that proceedings withissuance of fresh notice under Section 148-A of the Act. In view thereof, this petition no longer survives forconsideration and is therefore, finally be disposed off. (SHUBHA MEHTA),J(MANINDRA MOHAN SHRIVASTAVA),Jsimple Kumawat /Lakshya/14