9911796707
TMI Blog2025 (3) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... and accepting the returned income filed on 03.05.2019 in response to notice issued u/s 148 dt. 20.03.2019 for assessment year ['AY'] 2013-14 in terms of proceedings being time barred as per section 153 (2) of the act; (II) writ of certiorari or writ, order or direction in the nature of mandamus, or any other appropriate writ, order or direction under Article 226/227 of the Constitution of India, directing the respondents to give credit of taxes paid for AY 2012-13 and AY 2013-14 while filing Income Tax Settlement Application in terms of section 245HAA and issue refund after adjusting the same against any established tax liability for the said years." 2. It is the petitioner's case that the reassessment proceedings initiated in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn on 31.05.2019 with liberty to file a substantive petition to challenge the initiation of the reassessment proceedings. 5. The petitioner sought reasons for initiation of reassessment proceedings, which were furnished to the petitioner on 29.09.2019. Thereafter, the petitioner filed a writ petition being W.P.(C) 13436/2019 impugning the notice dated 20.03.2019 issued under Section 148 of the Act and the proceedings initiated pursuant thereto. In the said proceedings, this court passed an ad interim order in the following terms: "Till the next date of hearing, the proceedings under Section 148 of the Income Tax Act shall remain stayed. In case, the order has been passed, the same shall be not given effect to." 6. Thereafter, the AO is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following order on 13.12.2023. "1. The learned counsel appearing for the petitioners submits that the present petitions have become infructuous in the light of the decisions in Sushil Kumar Goyal & Ors. v. Principal Commissioner of Income Tax-1 & Ors.: Neutral Citation 2023:DHC:3494-DB and Bishan Das Goyal HUF v. The Pr. Commissioner of Income Tax-14: Neutral Citation 2023:DHC:3495-DB. He prays that the petitions be dismissed. 2. In view of the above, the present petitions and the applications are dismissed as prayed." 9. In view of the aforesaid order, the AO was no longer interdicted from completing the reassessment proceedings. However, notwithstanding that there were no order interdicting the AO from proceeding further and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in sub-sections (1) and (2) shall apply to the following classes of assessments, reassessments and recomputation which may, subject to the provisions of sub-sections (3) and (5), be completed- (i) where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, section 254, section 260, section 262, section 263, or section 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act, on or before the expiry of twelve months from the end of the month in which such order is received or passed by the Principal Commissioner or Commissioner, as the case may be; or (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 148 of the Act dated 20.03.2019 was raised in the context of his pending challenge to the rejection of the petitioner's application under Section 245C of the Act. This court had interdicted the AO from continuing with the said proceedings, however, with the dismissal of the writ petition filed by the petitioner on 13.12.2023, the AO was no longer impeded to continue the proceedings. However, neither any positive directions issued by this court nor any findings rendered on the basis of which the AO was to conclude the proceedings. Thus, the provisions of Section 153 (6) of the Act are wholly inapplicable and the Revenue's contention in this regard cannot be sustained. 13. In terms of the proviso to Explanation I to Section 153 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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