Kota Karamchari Sahkari Samiti Ltd v. Income Tax Officer, Ward 2(1), Kota

[2024:RJ-JP:7694-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6155/2004 Kota Karamchari Sahkari Samiti Ltd. through its President ShriShrikrishan Birla, S/o Shri Onkar Lal Ji Birla aged about 75 yearsR/o Birla Bhawan, Kathunipol, Kota. ----Petitioner Versus 1. Income Tax Officer, Ward 2(1), Kota. 2. Commissioner of Income Tax, Kota. ----Respondents For Petitioner(s) : Mr.Sanjay Jhanwar, Sr.Adv. With Mr.Rajat SharmaMr.Rajat SharmaFor Respondent(s): Mr.Shantanu Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order AVNEESH JHINGAN, J. (ORAL): 14/02/2024 1.This petition is filed seeking directions for issuance ofcertificate under Section 197 of Income Tax Act, 1961 (for short“the Act”) for non-deduction of tax at source for assessment year2005-06. Further, there is challenge to re-assessment proceedingsinitiated under Section 147 of the Act for assessment years 1999-2000 to 2002-03. 2.Learned Senior Counsel – Mr.Sanjay Jhanwar, assisted bylearned counsel – Mr.Rajat Sharma, appearing for the petitioner, atthe outset fairly submits that first prayer has been renderedinfructuous with the ellfux of time. 3.Inter-alia the grievance raised for challenging re-assessmentproceedings is that the department has not proceeded as per lawlaid down by Supreme Court in the case of G.K.N. Driveshafts(India) Ltd. Vs. Income Tax Officer & Ors. reported in 259ITR page 19. 4.Learned counsel for the respondents submits that liberty begranted to department to proceed in accordance with law. 5.Without commenting upon merits of the case, the writpetition is disposed of. The matter is remitted back to therespondent No.1 - Income Tax Officer, Ward 2(1), Kota to proceedin pursuance to the impugned notices in accordance with law. 6.Needless to say that the petitioner shall be at liberty to raiseall the legal grounds available to it. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Preeti Asopa /8 Whether Reportable : Yes/No