Sh. Kamaruddin Mansori v. Income Tax Officer, Jhalawar

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 32/2020 Sh. Kamaruddin Mansori S/o Sh. Mohmmad Usman Mansori, R/o NearNutan School, Bhawani Mandi Kota (Raj.) ----Appellant Versus Income Tax Officer, Jhalawar. ----Respondent For Appellant(s) : Mr. Sanjeev SinghalFor Respondent(s): Mr. Shantanu Sharma with Ms. Bhavna Laddha and Mr. Anurag Mathur HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 21/11/2023 Learned counsel for the appellant presses this appeal on the proposed substantial questions of law which reads as under:- “i) Whether in facts and in the circumstances of thecase Learned Income Tax Appellate Tribunal wasjustified in upholding the action of Assessing Officer,who after a period of 7 years i.e. on the last date of7[th] year has reopened the case u/s. 147 by issuingnotice u/s 148, whereas as per statutory provisionre assessment cannot be done after 4 years?” Learned counsel for the appellant argued that an issue oflimitation was specifically raised as a ground before the Income TaxAppellate Tribunal but the Tribunal did not examine this issue anddecided the case on its merits. He would submit that though noticeunder Section 148 of Income Tax Act, 1961 bears date 31.03.2017, it is not the date of notice but the date of dispatch, which is required tobe looked into. In support of the contentions, he relies upon the judgment of theHigh Court of Gujarat at Ahmedabad in the case of Kanubhai M Patel HUF Vs. Hiren Bhatt or His Successors to Office & 4respondent(s) reported in SCA/5295/2010decided on 13.07.2010. From the record pleadings made by the appellant, it does notappear that the issue of limitation has been raised on a factualfoundation that though notice under Section 148 of Income Tax Act,1961 bears the date 31.03.2017, it was not issued on that date but itwas put in the course of dispatch after that date. Had there been afactual assertion made either before the Assessing Authority, or theIncome Tax Appellate Tribunal or even before this Court, that issuewould have been considered. In the absence of there being any factual foundation, theargument on issue of the limitation, does not have any substance. Trueit is that the Income Tax Appellate Tribunal has not recorded anyfinding on this, only on that ground, we are not inclined to admit thisappeal as the substantial question of law would arise for considerationonly on the basis of factual foundation, which is not there. Accordingly, the income tax appeal stands dismissed. Any otherpending applications also stand disposed of. (SHUBHA MEHTA),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ AARZOO ARORA /39