The High Court dismissed the writ petition challenging a notice u/s 148 IT Act, citing time-barred nature and lack of escapement. No interference granted pending reply.
The writ petition is dismissed. The petitioner is given two weeks to file a reply.
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.
[2024:RJ-JP:46650-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 14377/2024
Rajan Jhiriwal Son Of Shri Kamal Kumar Jhiriwal, Aged About 48 Years, Resident Of 262, Scheme No. 3, Basant Vihar, Alwar.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle, Alwar Having Its Address At New Admin Bsnl Building, Opp. Cr Building, Moti Dungari, Circle, Alwar.
----Respondent
For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satwika Jha For Respondent(s) : Mr. Sarvesh Jain & Mr. Meyhul Mittal for Mr. Siddharth Bapna
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS
Order
12/11/2024
[2024:RJ-JP:46650-DB]
[CW-14377/2024]
(2 of 2)
(UMA SHANKER VYAS),J
(AVNEESH JHINGAN),J
Riya/12
2 issues framed by the court
Whether the writ court can interfere with the issuance of a notice under Section 148 pending filing of a reply.
Whether the challenge to the notice by filing of a reply would attract writ jurisdiction.
1 provisions across 1 enactments
Rajan Jhiriwal
Assistant Commissioner Of Income Tax
Avneesh Jhingan
Uma Shanker Vyas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
