M/S SHIV VEGPRO PRIVATE LIMITED vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX

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CW/19848/2023HC RajasthanRJHC02101304202327 January 2025Bench: AVNEESH JHINGAN,SHUBHA MEHTA1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Judicature for Rajasthan, Bench at Jaipur, disposed of the petition in the same terms as its earlier decision in the case of Shyam Sundar Khandelwal & Ors. Vs. Assistant Commissioner of Income Tax reported in (2024) 471 ITR 45. The judgment does not elaborate on the specific findings or reasoning of the Shyam Sundar Khandelwal case, nor does it detail the operative directions given in this particular instance. However, by disposing of the petition in the same terms, it implies that the outcome for M/s Shiv Vegpro Private Limited would mirror that of Shyam Sundar Khandelwal. The specific relief granted or denied, or any issue left undecided, is not recorded in this judgment.

What were the facts?

The petitioner, M/s Shiv Vegpro Private Limited, through its Director Shri Sandeep Kumar Saboo, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The petition was filed aggrieved by proceedings initiated under Section 148 of the Income Tax Act, 1961. The respondent was the Deputy/Assistant Commissioner of Income Tax. The assessment year(s) are not specified in the judgment. The procedural history is limited to the filing of the writ petition and the subsequent order.

What were the issues?

1. Whether the proceedings initiated under Section 148 of the Income Tax Act, 1961, are valid and in accordance with law. This is a question of law. Contentions: Assessee: The assessee is aggrieved by the proceedings initiated under Section 148. The specific grounds of challenge are not detailed in the judgment. Revenue: The revenue is the respondent in the writ petition. Their specific contentions are not recorded in the judgment. Both counsels for the parties agreed that the issue involved in this petition is squarely covered by the decision of this Court in the case of Shyam Sundar Khandelwal & Ors. Vs. Assistant Commissioner of Income Tax reported in (2024) 471 ITR 45.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:3682-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19848/2023 M/s Shiv Vegpro Private Limited, Through Its Director Shri Sandeep Kumar Saboo S/o Late Shri Sudarshan Saboo, Aged 40 Years, R/o 1-B-9 And 10, Cfs, Sheela Chaudhary Road, Talwandi, Kota 325003, Rajasthan. ----Petitioner Versus Deputy/Assistant Commissioner Of Income Tax, Denik Navjyoti Building, Rawat Bhata Road, Kota Rajasthan. ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Devang Gargieya, Mr. Tarak Ahuja & Mr. Hemang Gargieya For Respondent(s) : Mr. Shantanu Sharma with Mr. Aditya Doda HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 27/01/2025 1. This petition is filed aggrieved of proceedings initiated under Section 148 of the Income Tax Act, 1961. 2. Learned counsels for the parties are at ad idem that the issue involved in this petition is squarely covered by the decision of this Court in the case of Shyam Sundar Khandelwal & Ors. Vs. Assistant Commissioner of Income Tax reported in (2024) 471 ITR 45. 3. The petition is disposed of in the same terms as of Shyam Sundar Khandelwal (supra). (SHUBHA MEHTA),J (AVNEESH JHINGAN),J CHANDAN-DAKSH/2

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