RAKESH KUMAR JAIN, S/O SHRI VIJAY KUMAR JAIN vs. DEPUTY COMMISSIONER OF INCOME-TAX

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CW/19576/2019HC RajasthanRJHC02101519201909 May 2024Bench: AVNEESH JHINGAN,BHUWAN GOYAL1 pages
AI SummaryAllowed

What did the High Court hold?

The Court allowed the writ petition in the same terms as the decision in D.B. Civil Writ Petition No. 18363/2019. While the specific reasoning from the cited case is not detailed in this judgment, the operative direction is the quashing of the impugned notice. The principle derived is that if an issue is squarely covered by a prior binding precedent of the same court, the subsequent petition will be decided in line with that precedent. The relief granted is the quashing of the Section 147/148 notice.

What were the facts?

The petitioner, Rakesh Kumar Jain, filed a writ petition challenging a notice issued under Section 147/148 of the Income Tax Act, 1961, dated March 30, 2019, pertaining to Assessment Year 2012-2013. The respondent is the Deputy Commissioner of Income-Tax, International Taxation. The parties agreed that the issue in this petition was identical to a previous case decided by the same court.

What were the issues?

1. Whether the notice issued under Section 147/148 of the Income Tax Act, 1961, dated March 30, 2019, for Assessment Year 2012-2013, is valid and legally sustainable? (Question of law) Assessee's contention: The assessee challenged the validity of the notice. (Implicit from filing the writ petition). Revenue's contention: The revenue defended the notice. (Implicit from appearing and contesting). Both parties agreed that the issue was covered by a prior decision of the court in D.B. Civil Writ Petition No. 18363/2019 (Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax) decided on March 19, 2024.

Which sections of the Income-tax Act were involved?

Section 147,Section 148

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:21894-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19576/2019 Rakesh Kumar Jain, S/o Shri Vijay Kumar Jain, Aged About 53 Years, Resident Of 3-Na-30, Jawahar Nagar, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income-Tax, International Taxation, Central Revenue Building, Janpath Jaipur. ----Respondent For Petitioner(s) : Mr. Dileep Shivpuri For Respondent(s) : Mr. Shantanu Sharma HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 09/05/2024 1. This petition is filed seeking quashing of impugned notice issued under Section 147/148 of the Income Tax Act, 1961 dated 30.03.2019 for Assessment Year 2012-2013. 2. Learned counsel for the parties are at ad-idem that the issue involved in the present petition is covered by the decision of this Court in D.B.Civil Writ Petition No.18363/2019 (Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax) decided on 19.03.2024. 3. In view of the above, the writ petition is allowed in the same terms. (BHUWAN GOYAL),J (AVNEESH JHINGAN),J Simple Kumawat /42

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