Writ petitions sought quashing of Section 148 Income-Tax Act reassessment notices and assessment orders for Assessment Year 2012-13. Counsel agreed facts matched a previously allowed petition; the Division Bench disposed of all petitions on identical terms.
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[2024:RJ-JP:28110-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 2360/2020
Ranjeet Birani S/o Shri Ratan Lal, Aged About 58 Years, B-89, Shubham, Ganesh Marg, Bapu Nagar, Jaipur.
----Petitioner
Versus
Income Tax Officer, Ward 1 (1), New Central Revenue Building, Janpath, Jaipur.
----Respondent
Connected With
D.B. Civil Writ Petition No. 357/2020
Chandra Prakash Agroya S/o Late Shri Bansilal Agroya, Aged About 70 Years, D-46/b, Subhash Marg, C-Scheme, Jaipur.
----Petitioner
Versus
Income Tax Officer, Ward 1 (2), New Central Revenue Building, Janpath, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 2760/2020
Ashok Kumar Dusad S/o Shri Ram Sharan Dusad, Aged About 56 Years, Resident Of K-08, Malviya Marg, C-Scheme, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-04, New Central Revenue Building, Janpath, Jaipur.
----Respondent
| 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 |
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR
[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.
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.
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).
(ASHUTOSH KUMAR),J
(AVNEESH JHINGAN),J
Simple Kumawat /29-31
1 issue framed by the court
Should notices issued under Section 148 for AY 2012-13 and resulting assessments be quashed in line with prior similar writ decisions?
Colour shows how this judgement treated each authority
Siddharth Totuka vs. Assistant Commissioner of Income TaxRelied on
D.B. Civil Writ Petition No.13424/2021
Shyam Sunder Khandelwal vs. Assistant Commissioner of Income TaxReferred
D.B. Civil Writ Petition No.18363/2019
1 provisions across 1 enactments
Ranjeet Birani
Income Tax Officer, Ward 1 (1), Jaipur
Chandra Prakash Agroya
Income Tax Officer, Ward 1 (2), Jaipur
Ashok Kumar Dusad
Assistant Commissioner Of Income Tax, Circle-04, Jaipur
Avneesh Jhingan
Ashutosh Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
