A divorce matter cannot be the subject of an income tax notice. The court disposed of a writ petition challenging an issuance notice u/s 148, quashing it based on a precedent where such notices were ruled invalid.
Impugned notice dated 25.06.2021 issued under Section 148 quashed.
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Court No. - 3
Case :- WRIT TAX No. - 636 of 2022
Petitioner :- Azam Rubber Products Private Limited Respondent :- Assistant Commissioner Of Income Tax And Another Counsel for Petitioner :- Parv Agarwal Counsel for Respondent :- Gaurav Mahajan
Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J.
Heard learned counsel for the petitioner and Sri Ashish Agarwal, learned counsel for the Income Tax Department.
This writ petition has been filed, praying for the following reliefs:-
"(a) Issue a writ, order or direction in the nature of Certiorari quashing the notice dated 25.06.2021 issued by the Respondent no.1 under Section 148 of the Act against the petitioner for Assessment Year 2017-18.
(b) Issue a writ, order or direction in the nature of Mandamus restraining the respondent no.1 from proceeding ahead with the subsequent consequential reassessment proceedings initiated vide the impugned notice dated 25.06.2021"
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 :- 27.4.2022/vkg
Digitally signed by VINOD KUMAR GOSWAMI Date: 2022.04.27 17:18:40 IST Reason: Location: High Court of Judicature at Allahabad
1 issue framed by the court
Whether the notice u/s 148 of the Act for AY 2017-18 should be quashed in light of the judgment in Writ Tax No. 524 of 2021.
Colour shows how this judgement treated each authority
Ashok Kumar Agarwal Versus Union of India and OrsRelied on¶9
Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal Versus Union of India and Ors)
1 provisions across 1 enactments
Azam Rubber Products Private Limited
Assistant Commissioner Of Income Tax And Another
Surya Prakash Kesarwani
Jayant Banerji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
