Naresh Joshi v. The Principal Commissioner Of Income Tax

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7200/2023 Naresh Joshi S/o Late Shri Ram Karan Joshi, Aged About 69Years, Resident Of G-7-B, Vinoba Marg, C- Scheme, Jaipur,Rajasthan-302001. ----Petitioner Versus 1. The Principal Commissioner of Income Tax-2, NCTBuilding, Bhagwan Das Road, Jaipur, Rajasthan 302005Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 2. The Income Tax Officer, Ward-6(2), Jaipur ----Respondents For Petitioner(s) : Mr. Anant Kasliwal, Sr. Advocate assisted by Ms. Charu Pareek For Respondent(s): Mr. Shashwat Sharma for Mr. Sandeep Pathak, on advance copy HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAROrder 04/07/2023 Heard. Though learned counsel for the respondents on advance copyprays for short adjournment on the ground that arguing counselShri Sandeep Pathak is unwell, we are not inclined to grant anyadjourment. Shri Anant Kasliwal, learned senior counsel assisted byMs. Charu Pareek for the petitioner submits that the grievance ofthe petitioner is on account of rejection of an application seekingrevision and refund of TDS amount. We have gone through the order dated 31.03.2023 passedby the PCIT, Jaipur-2. Though the provisions contained in Section264(3) of the Income Tax Act were quoted, which clearly show that for the purpose of reckoning the period of limitation, the dateof communication of the order or the date on which the assesseeotherwise comes to know of the order is relevant, the revisionapplication has been rejected on the ground of delay taking intoconsideration the date of passing of the order which is per seillegal. In view of the above, we are inclined to set aside the orderdated 31.03.2023 and direct the PCIT, Jaipur-2 to decide theapplication under Section 264 of the Income Tax Act on its ownmerits. Consequently, this writ petition is allowed. (PRAVEER BHATNAGAR),J(MANINDRA MOHAN SHRIVASTAVA),J 23- DHARMENDRA RAKHECHA