NIRMAL KUMAR AGARWAL S/O SH. DAMODAR KUMAR AGARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/4159/2022HC RajasthanRJHC02020506202228 March 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages
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What did the High Court hold?

The High Court held that the issue involved in the writ petition was no longer res integra, citing the Division Bench decision in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. dated January 27, 2022. In that precedent, notices issued under Section 148 of the Income Tax Act, 1961, were declared invalid and impermissible in law and were quashed. Following this binding precedent, the High Court quashed and set aside the impugned notice issued to the petitioner under Section 148 of the Income Tax Act, 1961. The petition was accordingly allowed. The ratio decidendi is that if a notice under Section 148 has been issued in contravention of established legal principles as laid down by a Division Bench of the same High Court, such a notice is liable to be quashed. No issue was expressly left undecided.

What were the facts?

The petitioner, Nirmal Kumar Agarwal, filed a writ petition before the Rajasthan High Court, Jaipur Bench, challenging a notice issued under Section 148 of the Income Tax Act, 1961. The respondent was the Assistant Commissioner of Income Tax, Central Circle - 1(2), Jaipur. The petitioner's counsel submitted that the issue was no longer res integra, as a Division Bench of the same court had previously ruled on a similar matter. This prior decision, rendered on January 27, 2022, in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch), had found notices issued under Section 148 to be invalid and impermissible in law and had quashed them.

What were the issues?

1. Whether the notice issued to the petitioner under Section 148 of the Income Tax Act, 1961, is invalid and impermissible in law? (Question of law) Assessee's Contention: The petitioner argued that the issue involved in the present petition is no longer res integra. They relied on the Division Bench decision of the Rajasthan High Court dated January 27, 2022, in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch), wherein notices issued under Section 148 of the Income Tax Act, 1961, were found to be invalid and impermissible in law and were quashed. Revenue's Contention: The judgment records no specific arguments from the revenue's side regarding this issue.

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. 4159/2022 Nirmal Kumar Agarwal S/o Sh. Damodar Kumar Agarwal, Aged About 56 Years, R/o 20, Khanda Than Manak Chowk, Jaipur 302001, Rajasthan. ----Petitioner Versus Assistant Commissioner of Income Tax, Central Circle - 1(2), Jaipur, New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur. ----Respondent For Petitioner : Mr. Javed Khan Advocate. For Respondents : Mr. N.S. Bhati Advocate on behalf of Mr. Anuroop Singhi Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 28/03/2022 Learned counsel for the petitioner at the outset 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 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 notice issued in the present case, for the reasons stated in the order dated 27.01.2022 passed in the aforesaid cases, is also quashed and set aside and the petition is allowed. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /132 Powered by TCPDF (www.tcpdf.org) (Uploaded on 29/03/2022 at 01:50:51 PM) (Downloaded on 30/10/2026 at 09:45:16 AM)

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