Rajendra Bana (A.y. 2017-18) v. Income Tax Officer, Ward

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7024/2025 Rajendra Bana (A.y. 2017-18) S/o Shri Ram Niwas Bana, AgedAbout 40 Years, R/o D-128, Gandhi Nagar Colony, Merta City,Nagaur, Rajasthan- 341510. ----Petitioner Versus 1. Income Tax Officer, Ward 1, Nagour, In Front Of Br MirdhaCollege, Manasar Road, Nagaur, Rajasthan- 341001.College, Manasar Road, Nagaur, Rajasthan- 341001. 2. Central Board Of Direct Taxes, Through Its Chairman,Department Of Revenue, Ministry Of Finance, North Block,New Delhi (Nct)- 110001Department Of Revenue, Ministry Of Finance, North Block,New Delhi (Nct)- 110001 ----Respondents Connected With D.B. Civil Writ Petition No. 14800/2022 Nitu Agarwal Wife Of Shri Manoj Agarwal, Aged About 40 Years,Resident Of 30, Laxminaryanpuri, Surajpole, Jaipur - 302001 ----Petitioner Versus 1. Income Tax Officer, Ward 5(2), Jaipur Having Its AddressAt New Central Revenue Building, Statue Circle, BhagwanDas Road, JaipurAt New Central Revenue Building, Statue Circle, BhagwanDas Road, Jaipur 2. Principal Commissioner Of Income Tax, Jaipur-2, JaipurHaving Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, JaipurHaving Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, Jaipur 3. Central Board Of Direct Taxes, Department Of Revenue,Ministry Of Finance, Government Of India, Having ItsAddress At North Block, New Delhi, Through Its ChairmanMinistry Of Finance, Government Of India, Having ItsAddress At North Block, New Delhi, Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 14801/2022 Manoj Agarwal Son Of Shri Navratan Agarwal, Aged About 41Years, Resident Of B-215, Laxmi Narayan Puri, Surajpole, Jaipur- 302003 ----Petitioner Versus 1. Income Tax Officer, Ward 5(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, BhagwanDas Road, JaipurDas Road, Jaipur 2. Principal Commissioner Of Income Tax, Jaipur-2, JaipurHaving Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, JaipurHaving Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, Jaipur 3. Central Board Of Direct Taxes, Department Of Revenue,Ministry Of Finance, Government Of India, Having ItsAddress At North Block, New Delhi, Through Its ChairmanMinistry Of Finance, Government Of India, Having ItsAddress At North Block, New Delhi, Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 14814/2022 Navratan Agarwal Son Of Shri Radhy Shyam Agarwal, AgedAbout 69 Years, Resident Of B-215, Laxminaryan Puri, SurajpoleGate, Jaipur - 302003 ----Petitioner Versus 1. Income Tax Officer, Ward 1(3), Jaipur Having Its AddressAt Having Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, JaipurAt Having Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, Jaipur 2. Principal Commissioner Of Income Tax, Jaipur-1, JaipurHaving Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, JaipurHaving Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, Jaipur 3. Central Board Of Direct Taxes, Department Of Revenue,Ministry Of Finance, Government Of India, Having ItsAddress At North Block, New Delhi, Through Its ChairmanMinistry Of Finance, Government Of India, Having ItsAddress At North Block, New Delhi, Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 15508/2022 Sushil Kumar Kasliwal S/o Shri Ram Niwas Kasliwal, Aged About51 Years, R/o Anand Bhawan, Bapu Bazar, Chomu, Jaipur-303702, Rajasthan ----Petitioner Versus 2. Principal Commissioner Of Income Tax, Jaipur-1, JaipurHaving Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, JaipurHaving Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, Jaipur 3. Central Board Of Direct Taxes, Department Of Revenue,Ministry Of Finance, Government Of India, Having ItsAddress At North Block, New Delhi, Through Its ChairmanMinistry Of Finance, Government Of India, Having ItsAddress At North Block, New Delhi, Through Its Chairman ----Respondents D.B. Civil Writ Petition No. 15508/2022 Sushil Kumar Kasliwal S/o Shri Ram Niwas Kasliwal, Aged About51 Years, R/o Anand Bhawan, Bapu Bazar, Chomu, Jaipur-303702, Rajasthan ----Petitioner Versus 1. Income Tax Officer, Income Tax Department, Ward 7(1),Income Tax Department, Sidhnath Bhawan, Rajas, JyotiNagar, Lal Kothi Scheme, Behind New Vidhansabha,Janpath, Jaipur, Rajasthan-302015.Income Tax Department, Sidhnath Bhawan, Rajas, JyotiNagar, Lal Kothi Scheme, Behind New Vidhansabha,Janpath, Jaipur, Rajasthan-302015. 2. Union Of India, Through Finance Secretary, Ministry OfFinance (Department Of Revenue), Central Board OfFinance (Department Of Revenue), Central Board Of ----Respondents HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT 23/05/2025-AVNEESH JHINGAN, J: Order 1.These petitions are being decided by common order as thefacts and issues involved are similar. For convenience, the factsare being taken from D.B. Civil Writ Petition No. 7024/2025. 2.This petition is filed assailing the order dated 22.07.2022passed under Section 148A(d) of the Income Tax Act, 1961,pertaining to assessment year 2017-18. 3.The issue raised in the present petition is covered by thedecision of the Supreme Court in Union of India & Ors. Vs.Rajeev Bansal reported in (2024) 469 ITR 46, wherein theissue with regard to the limitation and sanction has beenauthoritatively decided. 4.The contention of the learned counsel for the petitioner isthat the said judgment was not available while passing the orderand the proceedings are time barred. 5.Learned counsel for the petitioner relying upon decision ofthe Supreme Court in Seahorse Mercantile Company PrivateLimited Vs. Office of the Income Tax Officer & Ors. (SpecialLeave to Appeal (C) No.25288/2023 dated 28.11.2024,argued that inspite of passing of an assessment order, the matterwas sent back for enabling the assessee to raise all the objectionsand contentions vis-a-vis the impugned notices. 6.In view of the decision of the Supreme Court, the impugnedorder is set aside. The matters is remitted back to the respondentNo.1 – Income Tax Officer to decide the objections afresh. 7.The writ petitions are allowed. The petitioners shall be atliberty to file additional objections, if so desired, within two weeksfrom today. 8.Let the petitioners or through their representatives shallappear in the office of respondent No.1 on 07.07.2025 at 11.00A.M. (MUKESH RAJPUROHIT),J(AVNEESH JHINGAN),J Monika/44-48