Allowed

Geeta Agarwal Wife of Shri Navratan Agarwal v. Income Tax Officer

Rajasthan HC8 May 2025CW/14794/2022

Case brief

AI extract

What is this about?

Writ petition challenging a Section 148A(d) order under the Income Tax Act for assessment year 2017-18 on grounds of limitation and sanction, decided by common order with connected petitions. Relying on Supreme Court decisions, the court set aside the impugned order and remitted objections to be decided afresh, allowing additional objections within two weeks.

What the court decided

AI extract

Geeta Agarwal Wife of Shri Navratan Agarwal Vs Income Tax Officer — Income Tax | Rajasthan HC (2025)

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[2025:RJ-JP:21789-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 7024/2025

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Rajendra Bana (A.y. 2017-18) S/o Shri Ram Niwas Bana, Aged About 40 Years, R/o D-128, Gandhi Nagar Colony, Merta City, Nagaur, Rajasthan- 341510.

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----Petitioner

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Versus

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Income Tax Officer, Ward 1, Nagour, In Front Of Br Mirdha College, Manasar Road, Nagaur, Rajasthan- 341001.

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Central Board Of Direct Taxes, Through Its Chairman, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct)- 110001

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----Respondents

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Connected With

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D.B. Civil Writ Petition No. 14800/2022

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Nitu Agarwal Wife Of Shri Manoj Agarwal, Aged About 40 Years, Resident Of 30, Laxminaryanpuri, Surajpole, Jaipur - 302001

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----Petitioner

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Versus

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Income Tax Officer, Ward 5(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

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Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

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Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

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----Respondents

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D.B. Civil Writ Petition No. 14801/2022

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Manoj Agarwal Son Of Shri Navratan Agarwal, Aged About 41 Years, Resident Of B-215, Laxmi Narayan Puri, Surajpole, Jaipur - 302003

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----Petitioner

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Versus

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Income Tax Officer, Ward 5(2), Jaipur Having Its Address

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(2 of 4)

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[2025:RJ-JP:21789-DB]

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[CW-7024/2025]

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At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

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Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

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Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

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----Respondents

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D.B. Civil Writ Petition No. 14814/2022

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Navratan Agarwal Son Of Shri Radhy Shyam Agarwal, Aged About 69 Years, Resident Of B-215, Laxminaryan Puri, Surajpole Gate, Jaipur - 302003

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----Petitioner

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Versus

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Income Tax Officer, Ward 1(3), Jaipur Having Its Address At Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

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Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

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Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

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----Respondents

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D.B. Civil Writ Petition No. 15508/2022

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Sushil Kumar Kasliwal S/o Shri Ram Niwas Kasliwal, Aged About 51 Years, R/o Anand Bhawan, Bapu Bazar, Chomu, Jaipur303702, Rajasthan

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----Petitioner

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Versus

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Income Tax Officer, Income Tax Department, Ward 7(1), Income Tax Department, Sidhnath Bhawan, Rajas, Jyoti Nagar, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan-302015.

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Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of

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(3 of 4)

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[2025:RJ-JP:21789-DB]

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[CW-7024/2025]

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Direct Taxes, North Block, New Delhi

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----Respondents

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For Petitioner(s)	:	Ms.Pratyushi Mehta and Mr.Vedant Agarwal (Through VC) Mr.Siddharth Ranka with Mr.Rohan Chatter
For Respondent(s)	:	Mr.Sandeep Pathak with Mr.Palash Gupta
		Mr.Anuroop Singhi with Mr.N.S.Bhati

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT

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Order

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23/05/2025 AVNEESH JHINGAN, J:-

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These petitions are being decided by common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No. 7024/2025.

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This petition is filed assailing the order dated 22.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961, pertaining to assessment year 2017-18.

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The issue raised in the present petition is covered by the decision of the Supreme Court in Union of India & Ors. Vs. Rajeev Bansal reported in (2024) 469 ITR 46, wherein the issue with regard to the limitation and sanction has been authoritatively decided.

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The contention of the learned counsel for the petitioner is that the said judgment was not available while passing the order and the proceedings are time barred.

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(4 of 4)

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[2025:RJ-JP:21789-DB]

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[CW-7024/2025]

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Learned counsel for the petitioner relying upon decision of the Supreme Court in Seahorse Mercantile Company Private Limited Vs. Office of the Income Tax Officer & Ors. (Special Leave to Appeal (C) No.25288/2023 dated 28.11.2024, argued that inspite of passing of an assessment order, the matter was sent back for enabling the assessee to raise all the objections and contentions vis-a-vis the impugned notices.

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In view of the decision of the Supreme Court, the impugned order is set aside. The matters is remitted back to the respondent No.1 – Income Tax Officer to decide the objections afresh. 7. The writ petitions are allowed. The petitioners shall be at liberty to file additional objections, if so desired, within two weeks from today.

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Let the petitioners or through their representatives shall appear in the office of respondent No.1 on 07.07.2025 at 11.00 A.M.

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(MUKESH RAJPUROHIT),J

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(AVNEESH JHINGAN),J

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Monika/44-48

Geeta Agarwal Wife of Shri Navratan Agarwal v. Income Tax Officer

Case brief

What is this about?

What the court decided

Geeta Agarwal Wife of Shri Navratan Agarwal v. Income Tax Officer

Case brief

What is this about?

What the court decided

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