Rajasthan High CourtUrban Improvement Trust vs The Income Tax Officer on 17 December, 2021Bench:Akil Kureshi,Uma Shanker VyasHIGH COURT OF JUDICATURE FOR RAJASTHAN\n                       BENCH AT JAIPUR\n\n             D.B. Civil Review Petition No. 89/2019\n\nUrban Improvement Trust Kota, Through Its Accounts Officer\nParmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59\nYears Residing At 7D-15, Mahaveer Nagar Third, Kota. At\nPresent, Through Its Assistant Accounts Officer, Mahaveer\nSongara S/o Sh. Nand Singh Songara Aged About 59 Years,\nResiding At A-170, Riddhi Siddhi Nagar, Bundi Road, Kunhari,\nKota.\n                                                                ----Petitioner\n                                 Versus\nThe Income Tax Officer, Ward -1(2), C.r. Building, Rawatbhata\nRoad, Kota And Others\n                                                              ----RespondentConnected With\n             D.B. Civil Review Petition No. 85/2019\nUrban Improvement Trust Kota, Through Its Accounts Officer\nParmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59\nYears Residingh At 7D-15, Mahaveer Nagar Third, Kota.----Petitioner\n                                 Versus\nThe Income Tax Officer, Ward-1(2), Kota.----Respondent\n             D.B. Civil Review Petition No. 86/2019\nUrban Improvement Trust, Kota Through Its Accounts Officer\nParmanand Goyal S/o Sh. Moolchand Goyal Residing At 7D -15\nMahaveer Nagar Third Kota, at present through its Assistant\nAccounts Officer, Mahaveer Songara S/o Sh. Nand Singh songara\naged about 59 years, residing at A-170, Riddhi Siddhi Nagar,\nBundi Road, Kunhari, Kota----Petitioner\n                                 Versus\nThe Income Tax Officer, Ward-1(2) , C.R. Building, Rawatbhata\nRoad, Kota and Others----Respondent(Downloaded on 21/12/2021 at 09:37:11 PM)(2 of 4)                   [CRW-89/2019]\n\n\n              D.B. Civil Review Petition No. 87/2019\nUrban    Improvement         Trust,    Through         Its      Accounts   Officer\nParmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59\nYears Residingh At 7D-15, Mahaveer Nagar Third, Kota.----Petitioner\n                                   Versus\nThe Income Tax Officer, Ward-1(2), Kota.----Respondent\n              D.B. Civil Review Petition No. 88/2019\nUrban    Improvement         Trust,    Through         Its      Accounts   Officer\nParmanand Goyal S/o Sh. Mool Chand Goyal, Aged About 59\nYears Residingh At 7D-15, Mahaveer Nagar Third, Kota.----Petitioner\n                                   Versus\nThe Income Tax Officer, Ward-1(2), Kota.----Respondent\n\n\nFor Petitioner(s)        :     Mr. Sanjay Jhanwar\n                               Mr. Pankaj Soni\nFor Respondent(s)        :     Mr. Anuroop Singhi\n\n\n\n      HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI\n         HON'BLE MR. JUSTICE UMA SHANKER VYAS\n\n                                    Order\n\n17/12/2021\nD.B. Civil Misc. Application          No.1089/2019 in Civil ReviewPetition No.89/2019D.B. Civil Misc. Application          No.1078/2019 in Civil Review\nPetition No.85/2019,\nD.B. Civil Misc. Application          No.1079/2019 in Civil Review\nPetition No.86/2019,\nD.B. Civil Misc. Application          No.1080/2019 in Civil ReviewPetition No.87/2019D.B. Civil Misc. Application          No.1081/2019 in Civil Review\nPetition No.88/2019:-These interim applications are filed by the assessee for\n\ncondonation of delay in filing the review petitions in the impugned\n\njudgment dated 23.10.2017 passed by the Division Bench. It is(Downloaded on 21/12/2021 at 09:37:11 PM)(3 of 4)                [CRW-89/2019]\n\n\npointed out that while disposing of the appeals of the assessee\n\nand allowing the same, the Division Bench had proceeded only on\n\none ground mainly being the income of the appellant Urban\n\nImprovement Trust of Kota exempted underSection 10(20)of the\n\nIncome Tax Act, 1961. It was pointed out that this judgment was\n\ncarried in an appeal by the revenue and Supreme Court by\n\njudgment dated 12.10.2018 has reversed the decision. It is\n\npointed out that this Court while disposing of the appeals, had not\n\nexamined the another question raised by the assessee namely of\n\nthe validity of reopening of assessment. Counsel for the appellant\n\nsubmitted that since the only ground on which this Court allowed\n\nthe appeals of the assessee has been reversed by the Supreme\n\nCourt, the need has arisen to examine the second question which\n\nwas raised by the assessee and was also admitted by this Court.\n\nOn account of this reason, the assessee has filed the review\n\npetitions.Considering the averments made in the applications and\n\nthose made out before us during the course of arguments delay\n\ncaused in filing the review petitions is condoned.The applications stand disposed of.D.B.    Civil   Review      Petition         Nos.       89/2019,    85/2019,\n86/2019, 87/2019 and 88/2019:-Since certified copy has been produced in one of the cases\n\nrequirement for production of certified copy in rest of the cases\n\nstands dispensed with. Rest of the defects overruled.Upon hearing the learned advocates for the parties we notice\n\nthat appeals were admitted on the question whether the tribunal\n\nwas correct in not declaring the reassessment proceedings as(Downloaded on 21/12/2021 at 09:37:11 PM)(4 of 4)                      [CRW-89/2019]\n\n\n                                   nullity. While disposing of the appeals, the Division Bench\n\n                                   proceeded to examine the merits of taxing the income of the\n\n                                   assessee in view ofSection 10(20)of the Income Tax Act, 1961.\n\n                                   The   Division   Bench      ruled     in    favour       of       the   assessee   and\n\n                                   consequently did not go into the question of correctness of\n\n                                   reopening of assessment. The Revenue challenged this judgment\n\n                                   before the Supreme Court. Supreme Court has reversed the view\n\n                                   of Division Bench. Thereupon the assessee seeks a declaration on\n\n                                   the question of validity of reopening of assessment. Since this\n\n                                   question was not decided by the Division Bench and was kept\n\n                                   open, the same shall have to be answered for which purpose the\n\n                                   appeals of the assessee are revived. Without disturbing the\n\n                                   judgment of the Division Bench which is already reversed by the\n\n                                   Supreme Court, we revive all the appeals of the assessee and post\n\n                                   for final hearing in due course on the following substantial\n\n                                   question of law which was already framed at the time of admitting\n\n                                   the appeals previously:-"Whether under the facts and circumstances of\n                                            the case the ld. Tribunal was justified in not\n                                            declaring the reassessment proceedings and the\n                                            consequential assessment order passed thereto as\n                                            nullity?"The review petitions are disposed of accordingly. Pending\n\n                                   applications if any also stand disposed of.\n\n\n\n                                   (UMA SHANKER VYAS),J                                               (AKIL KURESHI),CJ\n\n                                   KAMLESH KUMAR/N.GANDHI/83-87(Downloaded on 21/12/2021 at 09:37:11 PM)Powered by TCPDF (www.tcpdf.org)