Hitendra Sharma Son Of Shri Vishnu Sharma v. Income Tax Officer, Ward 1(1), Jaipur

[2025:RJ-JP:3622-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7575/2022 Hitendra Sharma Son Of Shri Vishnu Sharma, Aged About 36Years, Resident Of D-192, Moti Marg, Bapu Nagar, Jaipur 302015 ----Petitioner Versus Income Tax Officer, Ward 1(1), Jaipur Having Its Address At NewCentral Revenue Building, Bhagwan Dass Road, Jaipur 302005 ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satwika JhaMs. Satwika Jha For Respondent(s): Mr. Anuroop Singhi with Mr. N.S. Bhati and Mr. N.S. Bhati and Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA 24/01/2025 Order 1.This petition is filed seeking quashing of notice dated19.03.2022 issued under Section 148A(b) of the Income Tax Act,1960 (for brevity ‘the Act’), order dated 29.03.2022 passed underSection 148A(d) of the Act rejecting the objections filed and noticedated 30.03.2022 issued under Section 148 of the Act forassessment year 2015-2016. 2.This petition is pending since 2022 and no stay was grantedduring pendency of the petition. 3.Learned counsel for the petitioner submits that the limitationfor framing re-assessment for the assessment year 2015-2016has already been expired on 31.03.2023 and no order has beencommunicated to the petitioner as on date. 4.Learned counsel for the respondents submits that in case there-assessment order has already been passed, the same would becommunicated to the petitioner within four weeks and otherwise thedepartment shall proceed in accordance with law. 5.In view of the above, the petition is disposed of. Needless tosay the petitioner shall be at liberty to avail remedies inaccordance with law for surviving grievance, if any. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J RIYA/MR/24