Late Shri Nand Kishore Khandelwal, Through Legal Heir Shrirajesh Kumar Gupta v. Income Tax Officer, Ward 4 (2), Jaipur, Ncr Building,Statue Circle, Jaipur.statue Circle, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 269/2023 Late Shri Nand Kishore Khandelwal, Through Legal Heir ShriRajesh Kumar Gupta S/o Late Shri Nand Kishore Khandelwal,Aged About 51 Years, R/o 2A-98, Subhash Colony, Shastri Nagar,Jaipur 302016, Rajasthan. ----Petitioner Versus 1. Income Tax Officer, Ward 4 (2), Jaipur, Ncr Building,Statue Circle, Jaipur.Statue Circle, Jaipur. 2. Union Of India, Through Finance Secretary, Ministry OfFinance (Department Of Revenue), Central Board OfDirect Taxes, North Block, New Delhi 110002Finance (Department Of Revenue), Central Board OfDirect Taxes, North Block, New Delhi 110002 ----Respondents For Petitioner(s) : Mr. Kanishk Singh, Adv. & Mr. Aditya Bohra, Adv. on behalf of Mr. Gunjan Pathak, Adv. For Respondent(s): Ms. Jaya P Pathak, Adv. on behalf of Mr. Sandeep Pathak, Adv.Mr. Sandeep Pathak, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT 17/09/2025 Order 1.Both the learned counsels ad idem clearly state that theissue raised in the present writ petition stands finally adjudicatedby the Hon’ble Supreme Court in Union of India vs RajeevBansal,SC 2024 INSC 754 wherein, the Hon’ble Supreme Courtheld as under:- “112. Let us take the instance of a noticeissued on 1 May 2021 under the old regimefor a relevant assessment year. Because ofthe legal fiction, the deemed show causenotices will also come into effect from 1May 2021. After accounting for all theexclusions, the assessing officer will havesixty-one days [days between 1 May 2021and 30 June 2021] to issue a notice underissued on 1 May 2021 under the old regimefor a relevant assessment year. Because ofthe legal fiction, the deemed show causenotices will also come into effect from 1May 2021. After accounting for all theexclusions, the assessing officer will havesixty-one days [days between 1 May 2021and 30 June 2021] to issue a notice under Section 148 of the new regime. This timestarts ticking for the assessing officer afterreceiving the response of the assessee. Inthis instance, if the assessee submits theresponse on 18 June 2022, the assessingofficer will have sixty-one days from 18June 2022 to issue a reassessment noticeunderSection 148 of the new regime.Thus, in this illustration, the time limit forissuance of a notice under Section 148 ofthe new regime will end on 18 August2022.” 2.Keeping in view the above, the present writ petition stands dispose of, in the aforesaid terms mutatis mutandis 3.All pending application(s), if any, stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/95