Prakash Chandra Soni, Son Of Shri Hanuman Mal Soni v. Income Tax Officer, Ward 2, Churu

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR S.B. Civil Writ Petition No. 13846 / 2017 PRAKASH CHANDRA SONI, SON OF SHRI HANUMAN MAL SONI, Aged About 59 Years, RESIDENT OF WARD NO. 09, NEAR PANDIA-WELL, SOUTH EXTENSION, SARDAR SHAHAR, DISTRICT CHURU 331403 ----Petitioner Versus INCOME TAX OFFICER, WARD 2, CHURU HAVING ITS ADDRESS ATINCOME TAX OFFICE, BEHIND COLLECTORATE, DISTRICT CHURU 331001 ----Respondent & S.B. Civil Writ Petition No. 13909 / 2017 SANJAY PRAJAPAT, SON OF SHRI JAGDISH PRASAD PRAJAPAT, Aged About 28 Years, RESIDENT OF WARD NO. 16, NEAR BAPU SEWA SADAN, SARDAR SHAHAR, DISTRICT CHURU 331403 ----Petitioner Versus INCOME TAX OFFICER, WARD 2, CHURU HAVING ITS ADDRESS ATINCOME TAX OFFICE, BEHIND COLLECTORATE, DISTRICT CHURU 331001 ----Respondent _____________________________________________________ For Petitioner(s) : Mr. Siddarth Ranka with Mr. Anil Mehta _____________________________________________________ HON'BLE MS. JUSTICE NIRMALJIT KAUR Order 02/11/2017 Learned counsel for the petitioner while praying for the reliefclaimed in the present writ petition submitted that the assessingauthority could not have proceeded under Section 148 of theIncome Tax Act, 1961 without first proceeding under Section143(2) of the Act of 1961. It is contended that there was noassessment, hence the question of re-assessment does not arise. On specific query, learned counsel for the petitioner does notdispute that the said objection was never raised by the petitioner.If it is so, the concerned authority had no opportunity to decidethe same. After arguing for some time, learned counsel for thepetitioner states that he may be allowed to withdraw the presentwrit petition to file fresh objections. Dismissed with liberty as prayed for. However, in case thepetitioner files the fresh objection, the same shall be decided onlyin accordance with law. (NIRMALJIT KAUR), J. sanjaysolanki,pa36 & 38.