R.K. BUILDCREATIONS PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX

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CW/4056/2022HC RajasthanRJHC02017993202204 May 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court held that the notices issued under Section 148 of the Income Tax Act, 1961, dated 23.04.2021 for Assessment Year 2014-15 and 30.06.2021 for Assessment Year 2015-16, were invalid and impermissible in law. The Court found that the issue was no longer res integra, having been decided by a Division Bench of the same Court in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch). Following the precedent set in that case, the impugned notices were quashed and set aside. The reasoning was based on the prior judgment which had found such notices to be invalid. The ratio decidendi is that if notices under Section 148 have been found invalid by a coordinate bench, subsequent identical notices should also be quashed. The petition was allowed, and the notices were quashed.

What were the facts?

The petitioner, R.K. Buildcreations Private Limited, filed a writ petition challenging notices issued under Section 148 of the Income Tax Act, 1961. The notices pertained to Assessment Years 2014-15 and 2015-16. The petitioner stated that no assessment orders had yet been passed by the Assessing Authority for these years. The petitioner's counsel argued that the issue was settled by a previous Division Bench decision of the same High Court in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr., which had found similar notices under Section 148 to be invalid and quashed them. The respondents, represented by their counsel, were present.

What were the issues?

1. Whether the notices dated 23.04.2021 for Assessment Year 2014-15 and 30.06.2021 for Assessment Year 2015-16, issued under Section 148 of the Income Tax Act, 1961, are invalid and liable to be quashed? Assessee's Contention: The petitioner argued that the notices under Section 148 are invalid and impermissible in law. They relied on the Division Bench decision of the Rajasthan High Court in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch), which had quashed similar notices. The petitioner stated that the issue was no longer res integra. Revenue's Contention: The judgment does not record any specific arguments made by the revenue's counsel against the petitioner's submissions or the applicability of the Sudesh Taneja judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.4056/2022 R.K. Buildcreations Private Limited, Having Its Registered Office At 903, 9Th Floor, Aradhana Residency G-1, Manglam City Kalwar Road, Jaipur Rajasthan-302012 Through Its Authorized Mr. Om Prakash Kanhaiyalal Jain ----Petitioner Versus 1. Principal Commissioner Of Income Tax, Range-1, Jaipur, New Central Revenue Building, Janpath, Jaipur-302005 2. Income Tax Officer, ITO Ward 1 (2), Jaipur, New Central Revenue Building, Janpath, Jaipur-302005. ----Respondents For Petitioner(s) : Mr. Gautam Bhadadra, Advocate For Respondent(s) : Mr. N.S. Bhatti, Advocate for Mr. Anuroop Singhi, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 04/05/2022 Mr. N.S. Bhatti for Mr. Anuroop Singhi, learned counsel enters appearance on behalf of the respondents. Advance copy of the petition has been supplied to learned counsel for the respondents. At the outset, learned counsel for the petitioner upon instructions would submit that till date no orders of assessment for the Assessment Years 2014-15 and 2015-16 have been passed by the Assessing Authority. Learned counsel for the petitioner would submit that the issue involved in this petition is no longer res integra as it has been put to an end by Division Bench of this Court in the decision rendered (Uploaded on 07/05/2022 at 02:38:33 PM) (Downloaded on 30/10/2026 at 10:01:56 AM) (2 of 2) [CW-4056/2022] on 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch of petitions) where the notices issued under Section 148 of the Income Tax Act, 1961 have been found to be invalid and impermissible in law and quashed. In view of the above statement made by learned counsel for the petitioner, the impugned notices dated 23.04.2021 for the Assessment Year 2014-15 and 30.06.2021 for the Assessment Year 2015-16 issued in the present case, for the reasons stated in the order dated 27.01.2022 passed in the aforesaid cases, are also quashed and set aside and the petition is allowed. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Karan/6 Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/05/2022 at 02:38:33 PM) (Downloaded on 30/10/2026 at 10:01:56 AM)

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