The Allahabad High Court quashed a Section 148 reassessment notice and disposed of the writ petition based on a companion judgment in a joint counsel's statement.
Quashing of the reassessment notice dated 28.05.2021 issued under Section 148 of the Income Tax Act, 1961.
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Court No. - 3
Case :- WRIT TAX No. - 659 of 2022
Petitioner :- Nandani Jain Respondent :- Income Tax Officer And Another Counsel for Petitioner :- Deepak Kumar Pal Counsel for Respondent :- Gaurav Mahajan
Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J.
Heard Sri Deepak Kumar Pal, learned counsel for the petitioner and Sri Manu Ghildiyal, learned counsel for the respondent nos. 1 and 2/Income Tax Department.
This writ petition has been filed, praying for the following relief:-
"(i) Issue a writ, order of direction in the nature of certiorari quashing the reassessment proceeding instituted by issue of notice dated 28.05.2021 under Section 148 of Income Tax Act, 1961"
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 :- 28.4.2022 T.S.
Digitally signed by TRIBHUWAN SINGH Date: 2022.04.29 09:44:44 IST Reason: Location: High Court of Judicature at Allahabad
1 issue framed by the court
Whether the writ petition challenging the reassessment notice under Section 148 of the Income Tax Act, 1961 shall be allowed in light of a comparable precedent.
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)
Nandani Jain
Income Tax Officer
Surya Prakash Kesarwani
Jayant Banerji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
