The High Court disposed of the writ petition in accordance with the directions issued by the Hon'ble Supreme Court, modifying the impugned order without a substantive hearing on merits.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT OF JUDICATURE FOR RAIASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 680012022
Manmeet Kapoor S/o Sh G P S Kapoor, Aged About 49 Years, Rlo Kailash Colony, Near Govt. Children Hospital, Alwar, Rajasthan.
Versus
Income Tax Office, Circle 1, Alwar, C.R. Building, Moti Doongari ,
Road, Alwar, Rajasthan -,T -wW+
3- ,,&N : ----Respondent '
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For Petition&g(,s), : Mr. Mahendra ariei&~%kocate 8%- 2-
~PF Mr Manmeet Kapoor, petitloner
PQJ present in person 4
For Respo'ndent(s) : Mr. Akshay Sharma, Advocaz
09/05/2022
r hearing today, learned at the issue raised in this petition is cover .2022 passed by the ion'ble Supreme Cou of India & Others
Vs. Ashish Agarwal (GwiI A"ppeal-.~o.>005/2022 and batch drqyv \aqedn of appeals).
Following directions have been issued by the Hon'ble
Supreme Court in the aforesaid case:
(i) The impugned section 148 notices issued to the respective assessees which were issued under
unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as, substituted by the Finance Act, 2021 and construed or treated to be show-cause notices in terms of section 148A(b). The assessing officer shall, within thirty days from today provide to the respective assessees information and material relied upon by the Revenue, sothat the assessees can reply to the show-cause notices within two weeks thereafter;
been quashed by the High Courts.
v ed hereinabove hereinabove
I thereafter pass uired under section section 148 (as
available to the le under section s and contentions the Finance Act,
observe that present order shall also govern the pending writ petitions, pending before various High Courts in which similar notices under Section 148 of the Act issued after 01.04.2021 are under challenge.
er as to costs."
Accordingly, this iti on is also finally disposed of
in terms of order ed by the Hon'ble Supreme Court in th I (supra), as stated
above.
proceed to decide the r .a1 matter in accordance gct~ons issued by the Hon'ble a :lJ Supreme Court in para
the writ petition, the stay application filed ive and the same also
stands disposed of acc
(SAMEER lAIN),I
(PRAKASH GUPTA),J
2 provisions across 2 enactments
Manmeet Kapoor
Income Tax Office
AWASH GUPTA
SAMEER LAIN
PRAKASH GUPTA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
