BRIJRAJ SINGH RATHORE S/O SH. HARDAYAL SINGH RATHORE vs. INCOME TAX OFFICER

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CW/4171/2022HC RajasthanRJHC02020515202224 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 present petition was no longer res integra, as it had been decided by a Division Bench 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). In that precedent, notices issued under Section 148 of the Income Tax Act, 1961, were found to be invalid and impermissible in law and were quashed. Applying the ratio decidendi of the Sudesh Taneja case, the High Court quashed and set aside the impugned notice issued to the petitioner. The petition was allowed. No specific amount in dispute was recorded. No issues were left undecided.

What were the facts?

The petitioner, Brijraj Singh Rathore, 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, referencing a previous Division Bench decision in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch). In that earlier case, notices issued under Section 148 of the Income Tax Act were found to be invalid and impermissible in law and were quashed.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, is invalid and impermissible in law? (Question of law) Assessee's Contention: The learned counsel for 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 same court 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 were held to be invalid and impermissible in law and were quashed. Therefore, the impugned notice in the present case should also be quashed. Revenue's Contention: The judgment records no specific argument from the respondent's counsel.

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. 4171/2022 Brijraj Singh Rathore S/o. Sh. Hardayal Singh Rathore aged about 33 years, R/o. 1/12, Housing Board, Devipura, Sikar, Behind Bus Depo, Sikar-332001, 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 Respondent : 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 24/03/2022 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 /24 Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/03/2022 at 05:19:30 PM) (Downloaded on 30/10/2026 at 09:45:22 AM)

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