Urban Improvement Trust Kota v. The Income Tax Officer, Ward-1(2), Kota

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Review Petition No. 89/2019 Urban Improvement Trust Kota, Through Its Accounts OfficerParmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59Years Residing At 7D-15, Mahaveer Nagar Third, Kota. AtPresent, Through Its Assistant Accounts Officer, MahaveerSongara S/o Sh. Nand Singh Songara Aged About 59 Years,Residing At A-170, Riddhi Siddhi Nagar, Bundi Road, Kunhari,Kota. ----PetitionerVersus The Income Tax Officer, Ward -1(2), C.r. Building, RawatbhataRoad, Kota And Others ----Respondent Connected With D.B. Civil Review Petition No. 85/2019 Urban Improvement Trust Kota, Through Its Accounts OfficerParmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59Years Residingh At 7D-15, Mahaveer Nagar Third, Kota. ----Petitioner Versus The Income Tax Officer, Ward-1(2), Kota. ----Respondent D.B. Civil Review Petition No. 86/2019 Urban Improvement Trust, Kota Through Its Accounts OfficerParmanand Goyal S/o Sh. Moolchand Goyal Residing At 7D -15Mahaveer Nagar Third Kota, at present through its AssistantAccounts Officer, Mahaveer Songara S/o Sh. Nand Singh songaraaged about 59 years, residing at A-170, Riddhi Siddhi Nagar,Bundi Road, Kunhari, Kota ----Petitioner Versus The Income Tax Officer, Ward-1(2) , C.R. Building, RawatbhataRoad, Kota and Others ----Respondent D.B. Civil Review Petition No. 87/2019 Urban Improvement Trust, Through Its Accounts OfficerParmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59Years Residingh At 7D-15, Mahaveer Nagar Third, Kota. ----Petitioner Versus The Income Tax Officer, Ward-1(2), Kota. ----Respondent D.B. Civil Review Petition No. 88/2019 Urban Improvement Trust, Through Its Accounts OfficerParmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59Years Residingh At 7D-15, Mahaveer Nagar Third, Kota. ----Petitioner Versus The Income Tax Officer, Ward-1(2), Kota. ----Respondent For Petitioner(s) : Mr. Sanjay JhanwarMr. Pankaj SoniFor Respondent(s): Mr. Anuroop Singhi HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 17/12/2021 D.B. Civil Misc. Application No.1089/2019 in Civil Review Petition No.89/2019 D.B. Civil Misc. Application No.1078/2019 in Civil ReviewPetition No.85/2019, D.B. Civil Misc. Application No.1079/2019 in Civil ReviewPetition No.86/2019, D.B. Civil Misc. Application No.1080/2019 in Civil ReviewPetition No.87/2019 D.B. Civil Misc. Application No.1081/2019 in Civil ReviewPetition No.88/2019:- These interim applications are filed by the assessee forcondonation of delay in filing the review petitions in the impugnedjudgment dated 23.10.2017 passed by the Division Bench. It is pointed out that while disposing of the appeals of the assesseeand allowing the same, the Division Bench had proceeded only onone ground mainly being the income of the appellant UrbanImprovement Trust of Kota exempted under Section 10(20) of theIncome Tax Act, 1961. It was pointed out that this judgment wascarried in an appeal by the revenue and Supreme Court byjudgment dated 12.10.2018 has reversed the decision. It ispointed out that this Court while disposing of the appeals, had notexamined the another question raised by the assessee namely ofthe validity of reopening of assessment. Counsel for the appellantsubmitted that since the only ground on which this Court allowedthe appeals of the assessee has been reversed by the SupremeCourt, the need has arisen to examine the second question whichwas raised by the assessee and was also admitted by this Court.On account of this reason, the assessee has filed the reviewpetitions. Considering the averments made in the applications andthose made out before us during the course of arguments delaycaused in filing the review petitions is condoned. The applications stand disposed of. Considering the averments made in the applications andthose made out before us during the course of arguments delaycaused in filing the review petitions is condoned. The applications stand disposed of. D.B. Civil Review Petition Nos. 89/2019, 85/2019,-86/2019, 87/2019 and 88/2019: Since certified copy has been produced in one of the casesrequirement for production of certified copy in rest of the casesstands dispensed with. Rest of the defects overruled. Upon hearing the learned advocates for the parties we noticethat appeals were admitted on the question whether the tribunalwas correct in not declaring the reassessment proceedings as nullity. While disposing of the appeals, the Division Benchproceeded to examine the merits of taxing the income of theassessee in view of Section 10(20) of the Income Tax Act, 1961.The Division Bench ruled in favour of the assessee andconsequently did not go into the question of correctness ofreopening of assessment. The Revenue challenged this judgmentbefore the Supreme Court. Supreme Court has reversed the viewof Division Bench. Thereupon the assessee seeks a declaration onthe question of validity of reopening of assessment. Since thisquestion was not decided by the Division Bench and was keptopen, the same shall have to be answered for which purpose theappeals of the assessee are revived. Without disturbing thejudgment of the Division Bench which is already reversed by theSupreme Court, we revive all the appeals of the assessee and postfor final hearing in due course on the following substantialquestion of law which was already framed at the time of admitting the appeals previously:- “Whether under the facts and circumstances ofthe case the ld. Tribunal was justified in notdeclaring the reassessment proceedings and theconsequential assessment order passed thereto asnullity?” The review petitions are disposed of accordingly. Pending applications if any also stand disposed of. (UMA SHANKER VYAS),J (AKIL KURESHI),CJ KAMLESH KUMAR/N.GANDHI/83-87