Allowed
Nitin Dhandhia S/O Shri Vinay Chand Dhandhia v. Assistant Commissioner of Income Tax
Rajasthan HCCW/183/2022
Case brief
AI extract
What is this about?
This order allowed multiple joint writ petitions challenging notices issued under Section 148 of the Income Tax Act, 1961, where the revenue sought to reopen assessments based on material seized during a third-party search. The court held that such cases fall under Sections 153C and 153A, rendering the Section 148 proceedings unjustified.
What did the court decide?
Notices issued under Section 148 of the Income Tax Act, 1961 and consequent impugned orders rejecting objections were quashed. Respondents were given liberty to proceed in accordance with Section 153C