Patna High Court
Vishal BijpuriaversusThe Principle Chief Commissioner
- Decided
- Disposal
- ALLOWED
Holding
The order dated 30‑April‑2024 under Clause (d) of Section 148A is quashed and the matter is remanded for fresh consideration, rendering the earlier notice otiose.
Summary
Vishal Bijpuria filed a writ petition challenging a notice issued under Section 148A of the Income Tax Act and the subsequent reassessment proceedings for AY 2019-20, contending that he had already disclosed the alleged escaped income in his return which was accepted under Section 143(1)(a). He also argued that the Income Tax Officer, Ward‑6(1) Patna, lacked jurisdiction to issue the notice, asserting that only the faceless assessing officer under Section 151A could do so. The High Court examined the order dated 30‑April‑2024 passed by the Income Tax Officer and found that the petitioner’s point‑wise written submission was not considered. Consequently, the Court quashed the order and remanded the matter to the officer for fresh consideration, directing a new order within four weeks. The Court also held that the original notice of 24‑March‑2024 became otiose, and the writ petition was allowed.
Issues considered
- Whether the order dated 30‑April‑2024 under Clause (d) of Section 148A is liable to be quashed.
- Whether the Income Tax Officer, Ward‑6(1) Patna, had jurisdiction to issue the notice under Section 148A, or whether jurisdiction lies with the faceless assessing officer under Section 151A.
- Whether the petitioner’s point‑wise written submission was duly considered in the impugned order.
Legislation cited
- Income Tax Act, 1961 — s. 143(1)(a), 148, 148A, 151A
Subjects
- income tax
- reassessment
- jurisdiction
- section 148A
- faceless assessment
- writ petition
- quashing order
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15300 of 2025
======================================================
Vishal Bijpuria Son of Rameshwar Prasad Bijpuria, Resident of 402, Shashi
Kutir, 4th floor, Exhibition Road, P.O.- G.P.O., P.S.- Kotwali, District- Patna.
... ... Petitioner/s
Versus
1. The Principle Chief Commissioner Income Tax, Central Revenue Building,
Birchand Patel Path, Patna.
2. The Principal Commissioner/Commissioner, Income Tax, Central Revenue
Building, Birchand Patel Path, Patna.
3. The Joint Commissioner of Income Tax, Lok Nayak Bhavan, Dakbanglow,
Patna.
4. The Income Tax Officer, Ward 6(1), Patna.
5. The Faceless Assessing Officer (FAO), Income Tax Assessment Unit,
Income Tax Department, New Delhi.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Prasoon Kumar, Adv.
For the Respondent/s : Ms. Archana Sinha @ Archana Shahi
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
4 25-03-2026 The present writ petition has been filed seeking the
following reliefs:-
“1(i). To quash notice u/s 147/148 dated 30.04.2024 as
well as whole of the proceeding of reassessment for
assessment year 2019-20 relevant to financial year
2018-19 as the petitioner had disclosed alleged amount
of escaped income in the regular return of income dated
31.10.2019, which accepted by the respondents in the
order under section 143(1) (a) of the Income Tax Act,
(hereinafter referred to as “the 1.T. Act”) as such, the
Patna High Court CWJC No.15300 of 2025(4) dt.25-03-2026
2/4
initiation of re-assessment proceeding is illegal and
without jurisdiction.
(ii). To hold and declare that the income tax officer,
ward-6(1), Patna, had no jurisdiction to initiate
reassessment proceeding and to issue notice u/s 148A
and 148 of the Act rather the assessing officer, faceless
assessment unit had such jurisdiction as per the
provision of section 151A of the Act and notification
vide S.O No 1446E dated 29.03.2022, the issue of notice
and initiation of reassessment proceeding by respondent
income tax officer, ward -6(1) Patna, is bad illegal and
without jurisdiction.”
2. At the outset, the learned counsel for the petitioner has
submitted that after a notice under Clause (b) of Section 148A
of the Income Tax Act, 1961, dated 24.3.2024 was issued by the
ITO Ward 6(1), Patna, Income Tax Department, Ministry of
Finance, Government of India (Respondent No. 4), the
petitioner had filed a detailed point-wise written submission on
30th March, 2024, which is annexed as Annexure-P/4 to the
present writ petition and then the Respondent No. 4 has passed
the impugned order under Clause (d) of Section 148A of the
Income Tax Act, 1961, dated 30.4.2024. It is the complain of the
petitioner that though in the said order dated 30.4.2024, passed
by the Respondent No. 4, the factum of the petitioner having
filed point-wise written submission along with 26AS statement
Patna High Court CWJC No.15300 of 2025(4) dt.25-03-2026
3/4
and Form 24Q has been accepted, however the same has not
been considered by the Respondent No. 4, as is apparent from
the order dated 30.4.2024.
3. The learned Senior Counsel for the Respondents has not
been able to show from the aforesaid order dated 30.4.2024,
passed by the Respondent No. 4 that the point-wise written
submission filed by the petitioner has been considered by the
Respondent No. 4, hence she is not averse to the idea of the
matter being remanded back to the Respondent No. 4 for fresh
consideration of the reply filed by the petitioner and thereafter,
passing appropriate orders.
4. Having regard to the facts and circumstances of the case
and considering the arguments advanced by the learned
counsel /Senior Counsel for the parties, we are of the view that
since the order dated 30.4.2024, passed by the Respondent No. 4
does not show any consideration of the point-wise written
submission filed by the petitioner, it would be equitable and in
the interest of justice that the said order 30.4.2024 is quashed
and the matter is remanded back to the Respondent No. 4 for
fresh consideration by taking into account the point-wise written
submission, filed by the petitioner.
5. Accordingly, the order dated 30.4.2024, passed by the
Patna High Court CWJC No.15300 of 2025(4) dt.25-03-2026
4/4
Respondent No. 4 under Clause (d) of Section 148A of the
Income Tax Act, 1961 is quashed and the matter is remanded
back to the Respondent No. 4 for fresh consideration, who shall
after taking into account the point-wise reply filed by the
petitioner, pass fresh orders under Clause (d) of Section 148A of
the Income Tax Act, 1961, within a period of four weeks from
today.
6. As a consequence of quashing of the order dated
30.4.2024, passed by the Respondent No. 4 under Clause (d) of
Section 148A of the Income Tax Act, 196, the notice dated
24.3.2024, issued under Clause (b) of Section 148A of the
Income Tax Act, 1961 stands otiose.
7. The writ petition stands allowed to the aforesaid extent.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
Ajay/-
U
Checking your session…