KAMLESH KUMAR MUNDRA vs. INCOME TAX OFFICER

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CW/12422/2024HC Rajasthan2025:RJ-JD:39975-DB09 September 2025Author: DINESH MEHTA, SANGEETA SHARMA2 pages
AI SummaryAllowed

What did the High Court hold?

The Tribunal allowed the writ petition. Following the reasoning in the case of Sharda Devi Chhajer (supra), the Tribunal held that the impugned notice dated 01.05.2023 issued under Section 148 and the order dated 01.05.2023 issued under Section 148A(d) of the Act of 1961, along with other consequential notices including the notice dated 13.05.2024 for the Assessment Year 2019-2020, were without jurisdiction and therefore quashed. The ratio decidendi is that if a prior judgment of the same court has established a principle regarding the lack of jurisdiction for similar actions, subsequent actions of the same nature should also be set aside based on that precedent. The operative direction was to quash the impugned notices and order.

What were the facts?

The petitioner, Kamlesh Kumar Mundra, challenged a notice dated 01.05.2023 issued under Section 148 of the Income Tax Act, 1961, and an order dated 01.05.2023 passed under Section 148A(d) of the Act. These actions were taken by the Income Tax Officer, Ward-1, Bhilwara, for the assessment year 2019-2020. The petitioner contended that these notices and the order were issued without jurisdiction. The respondent's counsel was unable to dispute the petitioner's submissions. The High Court of Judicature for Rajasthan at Jodhpur heard the matter.

What were the issues?

1. Whether the notice dated 01.05.2023 issued under Section 148 of the Income Tax Act, 1961, and the order dated 01.05.2023 passed under Section 148A(d) of the Act for the assessment year 2019-2020 are without jurisdiction. Assessee's Contention: The petitioner argued that the impugned notice and order were issued without jurisdiction, relying on the decision of this Court in Sharda Devi Chhajer vs. The Income Tax Officer (D.B. Civil Writ Petition No.11787/2024, decided on 19.03.2025). Revenue's Contention: The respondent's counsel was not in a position to dispute the aforesaid position of facts and law presented by the petitioner.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(d)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JD:39975-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 12422/2024 Kamlesh Kumar Mundra S/o Bhanwar Lal Mundra, Aged About 44 Years, R/o 33, Mahaveer Colony, Bedla Road, Udaipur, Rajasthan 303011 ----Petitioner Versus Income Tax Officer, Ito, Ward-1, Bhl, Kawa Khera Chourha, Shashtri Nagar, Bhilwara, Rajasthan, 311001 ----Respondent For Petitioner(s) : Mr. Prakul Khurana, through VC Mr. Pranav Bhardwaj For Respondent(s) : Mr. K.K. Bissa HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order 09/09/2025

1.

Learned counsel for the petitioner submitted that the impugned notice dated 01.05.2023 issued under section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) and the order dated 01.5.2023 passed under section 148A(d) of the Act of 1961 by the Income Tax Officer for the assessment year 2019-2020, are without jurisdiction as held by Tax Officer : D.B. CivilWrit Petition No.11787/2024, decided on 19.03.2025. 2. Mr. Bissa, learned counsel for the respondent is not in a position to dispute the aforesaid position of facts and law. (Uploaded on 09/09/2025 at 04:01:40 PM) (Downloaded on 28/10/2026 at 12:28:06 AM)

[2025:RJ-JD:39975-DB] (2 of 2) [CW-12422/2024]

3.

Hence, the present writ petition is allowed.

4.

Following the reasoning given in the case of Sharda Devi Chhajer (supra), the impugned notice dated 01.05.2023 issued under Section 148 (Annexure-5) so also the order dated 01.05.2023 issued under section 148A(d) (Annexure-4) of the Act of 1961 and other consequential notices including notice dated 13.05.2024 for the Assessment Year 2019-2020 are hereby quashed. (SANGEETA SHARMA),J (DINESH MEHTA),J 19-Mak/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/09/2025 at 04:01:40 PM) (Downloaded on 28/10/2026 at 12:28:06 AM)

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