Suresh Kumar Karamchandani Son Of Shri Khem Chandkaramchandani v. Income Tax Officer, Ward 5(1), Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10106/2022 Suresh Kumar Karamchandani Son Of Shri Khem ChandKaramchandani, Aged About 69 Years, Resident Of 122, RajmalJi Ka Talab, Kanwar Nagar, Jaipur 302002 ----Petitioner Versus Income Tax Officer, Ward 5(1), Jaipur Having Its Address At NewCentral Revenue Building, Bhagwan Das Road, Jaipur 302005 ----Respondent For Petitioner(s) : Mr. Siddharth Ranka Advocate. For Respondent(s): Mr. Amit Malani Advocate on behalf of Mr. Nikhil Simlote Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 15/07/2022 Heard. The impugned order passed by the Assessing Authorityunder Clause D of Section 148A of the Income Tax Act, 1961 ischallenged on the ground that proper opportunity of hearing wasnot afforded and without considering the application foradjournment, order has been passed on the ground that reply hasnot been filed, whereas before passing of the order, reply wasactually filed. Learned counsel for the respondent would fairly submit thatwithout entering into such factual disputes, the petitioner’s casewould be re-considered, if he submits fresh reply within a periodof two weeks from today. In view of the statement so made by learned counsel for therespondent, nothing survives for adjudication. The impugnedorder dated 29.03.2022 passed under Close D of Section 148A ofthe Act shall not be given any effect. Respondent shall considerthe reply and pass the order in accordance with law. Accordingly, this petition is disposed off. (SHUBHA MEHTA),J(MANINDRA MOHAN SHRIVASTAVA),J Sanjay Kumawat-8