Vishal BijpuriaversusThe Principle Chief Commissioner

                     IN THE HIGH COURT OF JUDICATURE AT PATNA
                                Civil Writ Jurisdiction Case No.15309 of 2025
                 ======================================================
                 Vishal Bijpuria @ Vishal Bijipurai 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.

                                                           ... ... 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 (for reassessment) for
                            assessment year 2018-19 relevant to financial year
                            2017-18 as the petitioner had disclosed alleged amount
                            of escaped income in the regular return of income,
                            which accepted by the respondents in the order under
                            section 143(1) (a) of the IT Act, as such, the initiation of
                            re-assessment proceeding and issue of notice is bad,
Patna High Court CWJC No.15309 of 2025(4) dt.25-03-2026
                                           2/4




                   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/
                   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.15309 of 2025(4) dt.25-03-2026
                                           3/4




          and Annexure-II of TDS return for the Assessment Year, 2018-

          19 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 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.
         Patna High Court CWJC No.15309 of 2025(4) dt.25-03-2026
                                                    4/4




                   5.       Accordingly, the order dated 30.4.2024, passed by the

                   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