Disposed

Anuj Kumar S/O Shri Om Prakash v. the Income Tax Officer

Rajasthan HC2 Jul 2024CW/1626/2023

Case brief

AI extract

What is this about?

The High Court of Rajasthan disposed of a writ petition challenging a Section 148-A order. The Court directed the Income Tax Department to consider the reply filed by the petitioner within fifteen days while proceeding under Section 148 of the Act.

What did the court decide?

Direction to respondents to consider pending reply within fifteen days while proceeding under Section 148 of the Act.

Anuj Kumar S/O Shri Om Prakash Vs… — Constitutional and Fundamental Rights | Rajasthan HC (2024)

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[2024:RJ-JP:27484-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 1626/2023

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Anuj Kumar S/o Shri Om Prakash, Aged About 35 Years, R/o 795 B24, Rangoli Gardens, Vaishali Nagar, Jaipur- 302034.

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----Petitioner

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Versus

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The Income Tax Officer, Ward 1(3), Jaipur, New Central, Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005.

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Assessment Unit Faceless Of The Income Tax Department, Department Of Revenue, North Block, New Delhi110001.

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Principal Commissioner Of Income Tax-1, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005.

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----Respondents

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For Petitioner(s) : Mr.Tanuj Agarwal For Respondent(s) : Mr.Anuroop Singhi with Mr.N.S.Bhati & Mr.Aditya Khandelwal

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

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Order

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02/07/2024

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This petition is filed seeking quashing of order dated 28.03.2022 passed under Section 148-A(d) of Income Tax Act, 1961 (for short ‘ the Act’).

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Brief facts are that for the Assessment year 2015-16, the petitioner had not filed income tax return claiming that the salary received was below the taxable limit. The Department had received an information with regard to purchase of immovable property by the petitioner during the relevant year.

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[2024:RJ-JP:27484-DB] (2 of 2)

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[CW-1626/2023]

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Proceedings under Section 148-A(b) were initiated by issuance of notice on 17.03.2022. Notice was uploaded on the portal and served on the petitioner through Postal Department. The petitioner did not file reply within the stipulated time and order under Section 148-A(d) was passed on 28.03.2022. Thereafter, the proceedings were initiated under Section 148 of the Act. The petitioner filed reply to the notice dated 02.04.2022 issued under Section 148 of the Act.

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The short grievance raised in the present petition is that the Department while proceeding under Section 148 of the Act is not considering reply filed by the petitioner,.

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The petition is disposed of with direction that the respondents while proceeding under Section 148 of the Act shall consider the reply already filed or any other filed within fifteen days from today.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Monika/Aarzoo/87

Anuj Kumar S/O Shri Om Prakash v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

Anuj Kumar S/O Shri Om Prakash v. the Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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