BALLABH DAS MAHESHWARI S/O SHRI ROOP CHAND MAHESHWARI vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/19577/2019HC RajasthanRJHC02101514201925 April 2024Bench: AVNEESH JHINGAN,BHUWAN GOYAL1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. The decision was based on the agreement between the parties that the issue involved in the present petition was covered by a previous decision of the same Court in D.B.Civil Writ Petition No.18363/2019 (Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax), decided on March 19, 2024. Consequently, the writ petition was allowed in the same terms as the cited precedent. The operative direction was to quash the impugned notice. No issues were left undecided.

What were the facts?

The petitioner, Ballabh Das Maheshwari, filed a writ petition challenging a notice issued under Section 147/148 of the Income Tax Act, 1961, dated March 26, 2019, pertaining to Assessment Year 2012-2013. The respondent is the Assistant Commissioner of Income Tax, Circle-01, Jaipur. The parties agreed that the issue in this petition was identical to a previously decided case by the same court.

What were the issues?

1. Whether the notice issued under Section 147/148 of the Income Tax Act, 1961, dated 26.03.2019, for Assessment Year 2012-2013, is liable to be quashed? Assessee's Contention: The assessee, through their counsel, sought to quash the impugned notice. The specific grounds for challenge are not detailed in the judgment, but it is implied that the challenge is based on legal infirmities. Revenue's Contention: The revenue, represented by its counsel, was involved in the proceedings. The judgment does not record specific arguments made by the revenue, but notes that the parties were 'at ad-idem' regarding the applicability of a prior decision.

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:19326-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19577/2019 Ballabh Das Maheshwari S/o Shri Roop Chand Maheshwari, Aged About 55 Years, Resident Of C-21, Chomu House Colony, Sardar Patel Marg, C-Scheme, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-01, New Central Revenue Building, Janpath, Jaipur. ----Respondent For Petitioner(s) : Mr.Dileep Shivpuri For Respondent(s) : Mr.N.S.Bhati for Mr.Anuroop Singhi Mr.Siddharth Bapna HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL Order 25/04/2024 1. This petition is filed seeking quashing of impugned notice issued under Section 147/148 of the Income Tax Act, 1961 dated 26.03.2019 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 Monika/15

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