Allowed
Nitin Dhandhia S/O Shri Vinay Chand Dhandhia v. Assistant Commissioner of Income Tax
Rajasthan HCCW/180/2022
Case brief
AI extract
What is this about?
The bench allowed multiple writ petitions challenging notices issued u/s 148 of the Income Tax Act, 1961. Rule held that where material seized during a search under Section 132 relates to an assessee other than the searched party, the proceeding must be under Section 153C. A notice u/s 148 based purely on such material without satisfying Section 153C conditions was quashed.
What did the court decide?
Impugned notices issued under Section 148 of the Income Tax Act, 1961 and the orders rejecting objections were quashed. Petitioners were allowed to proceed in accordance with law.