KAMAL KISHORE KUMAWAT S/O SHRI BHONRI LAL KUMAWAT vs. INCOME TAX OFFICER

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CW/4413/2022HC RajasthanRJHC02021640202222 March 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the petition. The Court noted the submission of the petitioner's counsel that the issue was no longer res integra, having been decided by a Division Bench of the same court on January 27, 2022, in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. In that precedent-setting decision, notices issued under Section 148 of the Income Tax Act, 1961, were held to be invalid and impermissible in law and were quashed. Following this established legal position, the High Court held that the impugned notice issued to the petitioner was also invalid and impermissible. Consequently, the notice was quashed and set aside, and the writ petition was 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 High Court, such a notice is liable to be quashed.

What were the facts?

The petitioner, Kamal Kishore Kumawat, 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 respondents were the Income Tax Officer, Ward 1(4), Jaipur, and the Union of India. The petitioner's counsel submitted that the issue was no longer res integra, citing a previous decision by a Division Bench of the same court on January 27, 2022, in the case of Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. In that case, notices issued under Section 148 of the Income Tax Act, 1961, 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 petitioner's counsel argued that the issue concerning the validity of notices under Section 148 of the Income Tax Act, 1961, has been conclusively decided by a Division Bench 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 of petitions) on January 27, 2022. They contended that based on this precedent, the impugned notice in the present case should also be quashed. Revenue's Contention: The judgment does not record any specific arguments made by the revenue's counsel on the merits of the case. The revenue was represented by Mr. N.S. Bhatti, Advocate.

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.4413/2022 Kamal Kishore Kumawat S/o Shri Bhonri Lal Kumawat, Aged About 52 Years, R/o Opposite Rajat Path, Mansarover, Jaipur. ----Petitioner Versus 1. Income Tax Officer, Ward 1(4), Jaipur, NCR Building, Bhagwan Das Road, Jaipur. 2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 ----Respondents For Petitioner(s) : Ms. Ishita Rawat, Advocate for Mr. Gunjan Pathak, 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 22/03/2022 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 (Uploaded on 28/03/2022 at 12:56:17 PM) (Downloaded on 30/10/2026 at 10:02:45 AM) (2 of 2) [CW-4413/2022] 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 Karan/22 Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/03/2022 at 12:56:17 PM) (Downloaded on 30/10/2026 at 10:02:45 AM)

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