The petitioner sought to quash a notice u/s 148. Counsel submitted the matter was covered by a Division Bench judgment. The Court quashed the notice and disposed of the petition on the same terms as that earlier judgment.
Notice u/s 148 dated 20.04.2021 quashed; writ petition disposed on terms of Ashok Kumar Agarwal judgment.
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Court No. - 3
Case :- WRIT TAX No. - 573 of 2022
Petitioner :- S.M.R Leasing And Finance Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Suyash Agarwal Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan
Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J.
Heard Sri Suyash Agarwal, learned counsel for the petitioner, Sri Purnendra Kumar Singh, learned counsel for the respondent no.1 and Sri Ashish Agarwal, learned counsel for the respondent nos. 2 and 3/Income Tax Department.
This writ petition has been filed praying for the following relief:-
"(i) Issue a writ, or direction in the nature of Certiorari quashing the impugned notice u/s 148 of the Act, dated 20.04.2021, issued by the respondent no.3, for A.Y. 2017-18. (Annexure No.2)."
All the learned counsels for the parties jointly state that the controversy involved in the present writ petition, is squarely covered by the Division Bench judgment dated 30.09.2021 (as corrected by the order dated 08.10.2021) in Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal Versus Union of India and Ors) and, therefore, the impugned notice may be quashed and the present writ petition may also be disposed off on the same terms and conditions.
In view of the joint statement made by the learned counsels for the parties, the impugned notice is hereby quashed and the writ petition is disposed off on the same terms and conditions as provided in the judgment of Ashok Kumar Agarwal (supra) .
Order Date :- 18.4.2022 A. V. Singh
Digitally signed by AJAY VIKRAM SINGH Date: 2022.04.19 10:18:36 IST Reason: Location: High Court of Judicature at Allahabad
1 issue framed by the court
Whether the impugned notice u/s 148 issued for A.Y. 2017-18 should be quashed in light of the Division Bench judgment in Ashok Kumar Agarwal case.
Colour shows how this judgement treated each authority
Ashok Kumar Agarwal Versus Union of India and OrsFollowed¶8
Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal Versus Union of India and Ors)
1 provisions across 1 enactments
S.M.R Leasing And Finance Limited
Union Of India
Income Tax Department
Surya Prakash Kesarwani
Jayant Banerji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
