Wp/2662/2004 Of Rahul Jain v. The Income Tax Officer And Ors

fAt^' IN THE HIGH COURT QF JUDICATURE CHHATTISGARHATBILASPUR Writ Petition No. ^; g <Zj3f 2004 PETITIONERRahul Jain^\^'-S/0 B.L. Jain20,SouthAvenue^>y^€../«r^<ff.<'^ ^Choubey Colony,^'.^l^ ^"^.^^' ^A ..••'' X\-^ V-Raipur(C.G.)VERSUS'yRESPONDENTS(1)The Income Tax Income Tax Tax Officer (1)The Income Tax Income Tax Tax OfficerWard1(3)Raipur(C.G.) >s. (2)Union of India throughSecretary Ministry ofFinance, North BlockNewDeIhi -%^^^'-K^^s^%^ Hs-^. •S£S~Svsrw" -%^^^'-K^^ *. •S£S~Svsrw" (3)ChiefCommissionerofIncomeTax, Raipur(C.G.) Before : Hon'bte The ChiefJustice and his companionjudges oftheHigh Court ofJudicature Chhattisgarh at Bilaspur ^PETITION UNDER ARTICLES 2261227 OP THE CONSTITUT10N OFIDIA FOR ISSUANCE OF SUITABLE DIRECTIONS. ORDERS OR/RITS INCLUDING WRITS IN THE NATURE OF MANDAMUS.~%^~^^,/ CERTIORARI PROHIBITION ETC.:- XI-HC-22 ^a? ^Ni<n<4, ^'d1^'ls<o, M<rti^y NMCtT ^^ieb^SI^^J^ 200 l^re^r' 3^1'^T<snl^t<n<iii TTPTdf "^ fe^ iPt^Kf^'ijcb 3?n^r^n^r'i^iTW ^ittnc^ 3rf^PT 3TT^T5^*iic^ ^f^a23/3/2005Shri Shashaak Dubey|Sr. Advocate, with SIui Neelabh-L-.'-' \..Dubey, couu^el for the petiti^jiuer.Shri Amit Choudhaiy, |Staadiag Coiiascl for the IncoracTax Dcpartincnt/rcspondcnt.1s no, 1 and 3,Heard,The petitioner has file<p. the present petition chaUengiagfhe notice dated 30/7/2004]issued by fhe Incoine Tax Officerimder Section 143(2} ofthe I|iiconie Tax Act,Briefly stated fh.e fact^are that for tlie assessinent year1997-98 the petitioner filed|his retum. of iaconie beforc; theIncome Tax Officer, Ward 1(^5), Raipiir, The assessment orderunder Section 143(3) of th^Income Tax Act was passed on31/3/ 2000.It is contendjed fliat the Income Tax Officerassessed fbe petitioner aad li^ated agriculturc mcome shownas mcome from undisclosedj sources aiid also made additiontowards ofh.er heads as p€|i' Annexiire-P/2,The petitionerpreferred aa appeal before ^tie Commlssloner (Appeals), who^IM^ra^JX-^- .-<>^C^.._"v XI-HG—78 T5ET ^l^ld^, yill'M4!®,^OI-M^ HI*ICTI ynw^ Wt 200 3TI^TTI^R> (ytf^^) 1^^, XI-HC-22 -M WWfll WflN?* chl<4?<v1^1^*ilH<A ^['fe^t]<M^I<'^'3^R3^^[ arr^r^FTf^iw^Ti^r^T^^IIWIT^T -^ifel3-^RW <4i^a Section 153(2A) of the jlucosiie Tax Act is pertineut and is quoted below: ~'1S3.TtfneUnStforconwlellonofc&ssessinjents emd ^ccs^acssinsnta-'wXKXXxxxxxxxx(2)xxxxxxxxxxxx (2A) Notwitfzstandi^g, anything oontained insubOsections (1) a^id (Q)} in relation io theassessjnent year c^mmencing on the 1st dayofApril,1971,andanysubsequ.ent<issessmentyear,anorderoffreshassessrnent in pur^uanc^ of an order underseclion 250 or secton 25^ or section 263 orseciion 364, seitin^ cuside or caizoelling anassessment may b?. made at any time beforethe expinf of one ^ear from ihe end of thefincificicil yearin.which theorderutidersecMon 9SO or sec^n 9.54 i^ recmved hy theChief Comrnission^f or^ConitnissiQner or^ asihe oase may be, t^ order uruier section 263orsec^ion264i^ passedbytheChiefCornmissioner or C^mrmssioner.Promded ihat li^here order i^zder sec^ion 250or section 254i^ rec^wedbytheChiefCommwGioner or (DommiGGioner or, as Ihecase maif be, the order under section 263 orseciion264isIpassedbytheChiefCoTnmissioner or (^oTnmissioner, on or qftertfie 1st day of April1999 bui hefore the istday of April, 200(^sucfi an order offreshassessment may b^ made at any time ap totfie 31st day ofMur&h, 2002.]" io7^ •3-S[ ^iqxri^, ^-diy^Ko, 'islcrli-M^i •m ^IT^T *cl^^ (^t^^)