Allowed

Ashok Kumar Dusad S/O Shri Ram Sharan Dusad v. Assistant Commissioner of Income Tax

Rajasthan HC5 Jul 2024CW/2760/2020

Case brief

AI extract

What is this about?

Three connected writ petitions challenging notices under Section 148 of the Income-Tax Act, 1961 for AY 2012-13 were disposed of. The Court allowed the petitions relying on a recent judgment in the case of Siddharth Totuka.

What did the court decide?

The writ petitions were disposed of allowing the quashing of the notice and assessment order.

Ashok Kumar Dusad S/O Shri Ram Sharan Dusad Vs Assistant… — Income Tax | Rajasthan HC (2024)

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[2024:RJ-JP:28110-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 2360/2020

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Ranjeet Birani S/o Shri Ratan Lal, Aged About 58 Years, B-89, Shubham, Ganesh Marg, Bapu Nagar, Jaipur.

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----Petitioner

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Versus

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Income Tax Officer, Ward 1 (1), New Central Revenue Building, Janpath, Jaipur.

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----Respondent

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Connected With

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D.B. Civil Writ Petition No. 357/2020

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Chandra Prakash Agroya S/o Late Shri Bansilal Agroya, Aged About 70 Years, D-46/b, Subhash Marg, C-Scheme, Jaipur.

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----Petitioner

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Versus

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Income Tax Officer, Ward 1 (2), New Central Revenue Building, Janpath, Jaipur.

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----Respondent

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D.B. Civil Writ Petition No. 2760/2020

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Ashok Kumar Dusad S/o Shri Ram Sharan Dusad, Aged About 56 Years, Resident Of K-08, Malviya Marg, C-Scheme, Jaipur.

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----Petitioner

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Versus

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Assistant Commissioner Of Income Tax, Circle-04, New Central Revenue Building, Janpath, Jaipur.

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----Respondent

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For Petitioner(s)	: Mr. Mr.	Dileep Shivpuri with Utkarsh Shara
For Respondent(s)	: Mr. Mr.	Siddharth Bapna Sarvesh Jain
	Ms.	Kriti Kalawatia
	Mr.	Meyhul Mittal

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

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[2024:RJ-JP:28110-DB]

[CW-2360/2020]

(2 of 2)

Order

05/07/2024

This petition is filed seeking quashing of notice issued under Section 148 of the Income-Tax Act, 1961 for Assessment Year 2012-13 and the assessment order.

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Learned counsel for the parties are at ad idem that the facts of the present case are similar to that of DBCWP No.13424/2021 (Siddharth Totuka vs. Assistant Commissioner of Income Tax) decided on 18.04.2024 wherein, the writ petition was allowed in terms of the decision of this Court passed in Shyam Sunder Khandelwal vs. Assistant Commissioner of Income Tax (D.B. Civil Writ Petition No.18363/2019) and connected petitions.

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The petitions are disposed of in terms of the decision of this Court dated 18.04.2024 passed in the case of Siddharth Totuka (supra).

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Simple Kumawat /29-31

Ashok Kumar Dusad S/O Shri Ram Sharan Dusad v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Ashok Kumar Dusad S/O Shri Ram Sharan Dusad v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

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