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2024 (1) TMI 312 - RAJASTHAN HIGH COURTValidity of reopening of assessment - period of limitation - COVID period from 24.02.2021 to 13.03.2023 was required to be excluded from computation of limitation as stipulated under Explanation 1 (ii) of Section 153 (2) - Exclusion of certain period - HELD THAT:- In the instant case, as per the notification No. 10 of 2021/S.O. 966 (E) dated 27th Feb. 2021, the period for completion of reassessment was extended from 31.3.2021 to 30.9.2021 and this Court stayed the proceedings on 24.2.2021, therefore, from the said date, time to complete the reassessment was available upto 30.9.2021 i.e. total 219 days were available with the department for completing the proceedings. The stay granted on 24.2.2021 remained operative till 13.3.2023 which period is required to be excluded as per the provisions of the Act and after dismissal of the assessee’s writ petition on 13.3.2023, the period for completion of the reassessment proceedings is to be counted from 13.3.2023 by adding 219 days which comes to 18.10.2023. Thus, time upto 18.10.2023 is available to the Revenue to complete the reassessment proceedings. In this view of the matter, the stand taken by the petitioner regarding the impugned show cause notice/order being barred by limitation is not sustainable. The assessee is still having sufficient opportunity to defend his case during assessment proceedings by requesting for personal hearing and submitting documents well within time. So far as the stand taken by the petitioner claiming parity with the case of similarly situated assessee i.e. ASG Hospital Pvt. Ltd. is concerned, 219 days’ period was available on the date of granting stay and accordingly, after dismissal of the writ petition on 13.03.2023, again that period of 219 days will be available to the department for completing the reassessment proceedings thereby the reassessment proceedings are to be completed by 18.10.2023 and therefore, we do not find any substance in the argument raised by the petitioner regarding parity also.
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