KIRAN KANWAR Vs. UNION OF INDIA AND ORS.

JUDGEMENT

(1.) These two writ petitions under Article 226 & 227 of the Constitution of India are preferred by petitioner -assessee seeking annulment of notices issued to the petitioner -assessee by the Income -tax Department under Sec. 148 of the Income -tax Act, 1961 (for short, 'Act') for Assessment Years 2007 -08 & 2008 -09 respectively. In S.B. Civil Writ Petition No. 4532/2015, the petitioner -assessee has also assailed re -assessment order dated 27th of March, 2015 (Annex.9) passed under Sec. 147/143(3) of the Act.

(2.) The facts in both the writ petitions are almost pari materia and the questions of law involved are also identical, therefore, both these writ petitions are heard together and disposed of by this common order.

(3.) Succinctly stated the facts, giving rise to both these writ petitions, are that after death of original assessee, Shri Rajendra Singh Khetasar, being his widow and legal heir, petitioner's income was assessed by the Deputy Commissioner of Income -tax, Circle -2, Jodhpur under Sec. 143(3) of the Act for Assessment Year 2007 -08 vide assessment order dated 30th December, 2009 (Annex.1) and for Assessment Year 2008 -09, assessment order was passed under Sec. 148/143(3) of the Act on 10th of November, 2010. Pertaining to Assessment Year 2007 -08, petitioner's income was assessed to the tune of Rs. 7,68,55,600/ - and interest was charged under Ss. 234A, 234B and 234C, whereas for Assessment Year 2008 -09 income was assessed to the tune of Rs. 6,41,29,650/ - and interest was charged under Sec. 234A/B/C of the Act. Feeling contended with the assessment of income for both the assessment years, petitioner assailed both assessment orders, only to the extent of charging of interest under Sec. 234A/B/C of the Act, before the Commissioner of Income -tax (Appeals) and the learned appellate authority, while accepting appeals of the petitioner -assessee, waived the interest chargeable under aforesaid sections. Feeling dismayed with the aforesaid orders of CIT(A), the Income -tax Department went in appeal before the Income -tax Appellate Tribunal (ITAT), but effort of Department proved abortive and the learned ITAT affirmed the orders passed by CIT(A). As no challenge was laid against the orders passed by learned ITAT for both the assessment years, the said orders attained finality by efflux of time. After successful completion of assessment proceedings by ITAT, the Assessing Officer made endeavour to initiate proceedings under Sec. 147/148 of the Act presumably on the anvil of income escaping assessment for both the assessment years and, consequently, the petitioner -assessee was served with notices under Sec. 148 of the Act. Notice under Sec. 148 of the Act, with respect to Assessment Year 2007 -08, was served on the assessee vide Annex.2 dated 28th March, 2014, whereas for the Assessment Year 2008 -09 vide notice dated 5th of March, 2015. In response to the notices for both the assessment years, petitioner -assessee submitted objections under sub -section (2) of Sec. 148 of the Act and craved for dropping the proceedings.