Allowed
Shyam Sunder Khandelwal S/O Late Damodar Lal Khandelwal v. Assistant Commissioner of Income Tax
Rajasthan HCCW/342/2022
Case brief
AI extract
What is this about?
The Rajasthan High Court allowed multiple writ petitions challenging notices issued under Section 148 of the Income Tax Act. The Court held that when material belonging to an assessee is found during a search of a third party, the jurisdiction lies under Section 153C and not Section 148, as the special provisions prevail.
What did the court decide?
Quashed notices issued under Section 148 and rejected objections; directions to respondents to proceed under Section 153C and 153A if applicable.