Petitioner challenged lack of served assessment order for AY 2015-16, claiming time-barred proceedings under notice dated 29.03.2022. Court dismissed writ as infructuous with liberty to revive.
Petition disposed of as infructuous with liberty to petitioner to revive the petition in case need so arises.
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[2024:RJ-JP:28173-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 16871/2022
Mahesh Son Of Late Shri Lal Chand, Resident Of Plot No. 252, Sindhi Colony, Bani Park, Jaipur Through His Authorized Signatory Mr. Bhagwan Das.
----Petitioner
Versus
Income Tax Officer, Ward 1(1) Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Mahesh Road, Jaipur.
----Respondent
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR
Order
05/07/2024
Learned counsel for the petitioner submits that in pursuance to the notice dated 29.03.2022 for Assessment Year 2015-16, no assessment order has been served till date and the proceedings have become time barred.
The petition is disposed of as rendered infructuous with liberty to the petitioner to revive the petition in case need so arises.
(ASHUTOSH KUMAR),J
(AVNEESH JHINGAN),J
Monika/Aarzoo/63
1 issue framed by the court
Whether proceedings initiated via notice dated 29.03.2022 for Assessment Year 2015-16, pending without a served assessment order, have become time barred.
Mahesh Son Of Late Shri Lal Chand
Income Tax Officer, Ward 1(1) Jaipur
Avneesh Jhingan
Ashutosh Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
