Wtax/192/2023 Of Smt. Sheela Devi v. Income Tax Officer And 2 Others

Case :- WRIT TAX No. - 192 of 2023 Petitioner :- Smt. Sheela DeviRespondent :- Income Tax Officer And 2 OthersCounsel for Petitioner :- Rahul AgarwalCounsel for Respondent :- Gaurav Mahajan Hon'ble Pritinker Diwaker,Acting Chief JusticeHon'ble Saumitra Dayal Singh,J. 1. Heard Sri Rahul Agarwal, learned counsel for the petitionerand Sri Gaurav Mahajan, learned counsel for the respondents. 2. Challenge has been raised to the reassessment proceedingsinitiated against the petitioner for A.Y. 2015-16. 3. Undoubtedly, the jurisdiction was assumed and notice underSection 148 of the Income Tax Act (hereinafter referred to asthe Act) was first issued to the petitioner on 30.03.2022. On thatdate itself, order under Section 148-A(d) of the Act had beenpassed. That order and proceeding has been now challenged bymeans of the present writ petition filed in the month ofFebruary 2023. Eleven months have passed and the petitionerhas also appeared before the assessing authority and filed herobjection on the merits of the matter. 4. Purely on account of such delay which amounts tounexplained laches and having considered the late stage of theproceedings, we decline to offer any interference. Withoutadjudicating the merits of the objection filed by the petitioner asto lack of jurisdiction, amongst others, that issue may remain tobe tested both in the proceedings before assessing authority andthe appeal arising therefrom. 5. With the above observation, present writ petition isdismissed. Order Date :- 22.3.2023Abhilash . (S. D. Singh, J) (Pritinker Diwaker, ACJ)