Writ petition challenging a Section 148 income tax notice as required to be faceless was dismissed as not pressed; petitioner granted liberty to raise the issue in response to the notice.
Dismissed as not pressed; liberty to raise the faceless-notice issue in response to the Section 148 notice.
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.
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 18979/2023
Rajesh Goyal S/o Shri Kunj Bihari Goyal, Aged About 45 Years, Goyal Sadan, Nakasha Mohalla, Sambhar Lake, Tehsil Phulera, Jaipur, Rajasthan, India -302013
----Petitioner
Versus
Income Tax Officer, Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan, India.
----Respondent
For Petitioner(s) : Mr. Shankar Lal Poddar For Respondent(s) :
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA
Order
13/02/2024
[CW-18979/2023]
(2 of 2)
(SHUBHA MEHTA),J
(AVNEESH JHINGAN),J
Simple Kumawat /373
1 issue framed by the court
Whether a Section 148 notice must be issued facelessly under amended Income Tax Act provisions.
2 provisions across 1 enactments
Rajesh Goyal
Income Tax Officer, Jaipur
Avneesh Jhingan
Shubha Mehta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
