TRIBHUVAN KHANDELWAL SON OF LATE SHRI TRILOKI DAS KHANDELWAL vs. DEPUTY COMMISSIONER OF INCOME TAX

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CW/3680/2022HC RajasthanRJHC02018172202225 July 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the writ petition had become infructuous. This decision was based on the joint submission by both the petitioner and the respondents that the notice initially issued under Section 148 of the Income Tax Act, 1961, was being processed as a proceeding under Section 148A(b) of the Act. This reclassification was in compliance with the Supreme Court's judgment in Union of India & Others Vs. Ashish Agarwal. Consequently, the Court disposed of the writ petition. However, liberty was granted to the petitioner to revive the petition if any future eventuality so arose. The Court directed that a copy of the notice dated 19.05.2022 be placed on record.

What were the facts?

The petitioner, Tribhuvan Khandelwal, filed a writ petition before the Rajasthan High Court challenging a notice issued under Section 148 of the Income Tax Act, 1961. The respondents were the Deputy Commissioner of Income Tax and the Central Board of Direct Taxes. During the pendency of the writ petition, both parties jointly submitted that the impugned notice was being processed as a proceeding under Section 148A(b) of the Income Tax Act, 1961, in light of the Supreme Court's judgment in Union of India & Others Vs. Ashish Agarwal. A copy of the notice dated 19.05.2022 was produced before the Court.

What were the issues?

1. Whether the writ petition has become infructuous in light of the joint submission by the parties that the notice under Section 148 is now being treated as a proceeding under Section 148A(b) of the Income Tax Act, 1961, following the Supreme Court's decision in Union of India & Others Vs. Ashish Agarwal. Assessee's Contention: The learned counsel for the petitioner submitted that the writ petition has been rendered infructuous due to the aforementioned development. Revenue's Contention: The learned counsel for the respondent also jointly submitted that the notice is being processed under Section 148A(b).

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(b)

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3680/2022 Tribhuvan Khandelwal Son Of Late Shri Triloki Das Khandelwal, Aged About 65 Years, Resident Of Nawab Saheb Ki Haveli, Tripolia Bazar, Jaipur 302002. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Circle (INTL Tax), Jaipur Having Its Address At Room No. 413, 4Th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle, Jaipur 302005. 2. Central Board Of Direct Taxes, Ministry Of Finance, Having Its Address At North Block, New Delhi 110011 Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka, Advocate For Respondent(s) : Mr. Amit Malani, Advocate for Mr. Nikhil Simlote, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 25/07/2022 Heard. At this stage, as jointly submitted by learned counsel for the parties, in view of the judgment of Hon’ble Supreme Court in the case Union of India & Others Vs. Ashish Agarwal (Civil Appeal No. 3005/2022 and batch of appeals), impugned notice issued under Section 148 of the Income Tax Act, 1961 is being processed by treating the same as proceedings under Section 148A(b) of the Income Tax Act, 1961. Copy of notice dated 19.05.2022 has also been produced before this Court. (Uploaded on 01/08/2022 at 10:59:54 AM) (Downloaded on 30/10/2026 at 09:44:23 AM) (2 of 2) [CW-3680/2022] In view of the above development, learned counsel for the petitioner submitted that this petition at this stage has been rendered infructuous. Considering the aforesaid development and the statement so made by learned counsel for the parties, we dispose off the petition at this stage, however, with liberty to revive, in case, eventuality so arises. A copy of notice dated 19.05.2022 be placed on record. Accordingly, the writ petition is disposed off with the aforesaid liberty. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J Mohita /9 Powered by TCPDF (www.tcpdf.org) (Uploaded on 01/08/2022 at 10:59:54 AM) (Downloaded on 30/10/2026 at 09:44:23 AM)

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