The High Court quashed notices issued under Section 148 of the Income Tax Act, 1961 for AYs 2014-15 and 2015-16, relying on a recent Division Bench decision holding such notices impermissible.
Impugned notices dated 23.04.2021 and 30.06.2021 quashed and set aside.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No.4056/2022
R.K. Buildcreations Private Limited, Having Its Registered Office At 903, 9Th Floor, Aradhana Residency G-1, Manglam City Kalwar Road, Jaipur Rajasthan-302012 Through Its Authorized Mr. Om Prakash Kanhaiyalal Jain
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Gautam Bhadadra, Advocate For Respondent(s) : Mr. N.S. Bhatti, Advocate for Mr. Anuroop Singhi, Advocate
HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN
Order
04/05/2022
Mr. N.S. Bhatti for Mr. Anuroop Singhi, learned counsel enters appearance on behalf of the respondents. Advance copy of the petition has been supplied to learned counsel for the respondents.
At the outset, learned counsel for the petitioner upon instructions would submit that till date no orders of assessment for the Assessment Years 2014-15 and 2015-16 have been passed by the Assessing Authority.
Learned counsel for the petitioner would submit that the issue involved in this petition is no longer res integra as it has been put to an end by Division Bench of this Court in the decision rendered
(2 of 2)
[CW-4056/2022]
on 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch of petitions) where the notices issued under Section 148 of the Income Tax Act, 1961 have been found to be invalid and impermissible in law and quashed.
In view of the above statement made by learned counsel for the petitioner, the impugned notices dated 23.04.2021 for the Assessment Year 2014-15 and 30.06.2021 for the Assessment Year 2015-16 issued in the present case, for the reasons stated in the order dated 27.01.2022 passed in the aforesaid cases, are also quashed and set aside and the petition is allowed.
(SAMEER JAIN),J
(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ
Karan/6
1 issue framed by the court
Whether notices issued under Section 148 of the Income Tax Act, 1961 are valid given the prior judgment invalidating similar notices.
Colour shows how this judgement treated each authority
Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr.Relied on¶15
CW-4056/2022
1 provisions across 1 enactments
R.K. Buildcreations Private Limited
Principal Commissioner Of Income Tax, Range-1, Jaipur
Income Tax Officer, ITO Ward 1 (2), Jaipur
Manindra Mohan Shrivastava
Sameer Jain
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
