Dismissed
Rameshwar Prasad Mamodia Son of Shri Laxmi Prasad Mamodia v. Assisstant Commissioner of Income Tax, CIRCLE-7
Rajasthan HCCW/16129/2022
Case brief
AI extract
What is this about?
The High Court examined the validity of notices issued under Section 148 of the Income Tax Act, 1961 in a freshwater bunch of writ petitions. Relying on the Supreme Court judgment in Union of India vs. Rajeev Bansal, the court held that notices originally issued by the Jurisdictional Assessing Officer remain valid and must be processed by the same officer under the new faceless regime. The court d
What did the court decide?
Revenue directed to examine cases individually for time-barred status and drop proceedings for cases under Rs. 50 lakhs; pending applications disposed of.