Allowed
Nitin Dhandhia S/O Shri Vinay Chand Dhandhia v. Assistant Commissioner of Income Tax
Rajasthan HCCW/182/2022
Case brief
AI extract
What is this about?
In 51 connected writ petitions, the High Court quashed notices and orders issued under Section 148 of the Income Tax Act, 1961. The Court held that where material seized during a search belongs to or relates to the petitioner, proceedings must be initiated under Sections 153A and 153C. In the absence of such statutory basis, Section 148 cannot be invoked.
What did the court decide?
Notices issued under Section 148 and the impugned orders rejecting objections were quashed. Respondents were directed to proceed under the relevant law.