LALIT GOEL S/O SHRI OM PRAKASH GOYAL vs. INCOME TAX OFFICER

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CW/4161/2022HC RajasthanRJHC02020524202228 March 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN1 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the petition and quashed the impugned notice issued under Section 148 of the Income Tax Act, 1961. The Court's decision was based on the submission made by the petitioner's counsel that the issue was squarely covered by a previous Division Bench judgment of the same court. In the case of Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch), the Division Bench had held that notices issued under Section 148 of the Income Tax Act, 1961, were invalid and impermissible in law and had quashed them. Following this precedent, the Court found the notice in the present case to be similarly invalid and quashed it. The operative direction was to quash and set aside the impugned notice.

What were the facts?

The petitioner, Lalit Goel, 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 Income Tax Officer, Ward - 1, Sikar. 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 similar matters. Specifically, in the case of Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch), notices issued under Section 148 were found to be invalid and impermissible in law and were quashed. The present petition was filed seeking similar relief.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, is invalid and impermissible in law, considering the prior decision of the Division Bench of this Court? Assessee's Contention: The learned counsel for the petitioner argued that the issue involved in the present petition is no longer res integra. He relied on the decision rendered by a Division Bench of this Court 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), wherein notices issued under Section 148 of the Income Tax Act, 1961, were found to be invalid and impermissible in law and were consequently quashed. Revenue's Contention: The judgment does not record any specific arguments made by the learned counsel for the respondent revenue.

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. 4161/2022 Lalit Goel S/o Shri Om Prakash Goyal, Aged About 53 Years, R/o 2/206, Shyam Kunj, Vidhyadhar Nagar, Jaipur-302023, Rajasthan, India. ----Petitioner Versus Income Tax Officer, Ward - 1, Sikar, Todi Nagar, Sanwali Road, Sikar- 332001, Rajasthan. ----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 /134 Powered by TCPDF (www.tcpdf.org) (Uploaded on 29/03/2022 at 01:51:52 PM) (Downloaded on 30/10/2026 at 09:45:10 AM)

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