MOJIKA REAL ESTATE AND DEVELOPERS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/4429/2022HC RajasthanRJHC02021688202222 March 2022Bench: AKIL KURESHI,SAMEER JAIN2 pages
AI SummaryAllowed

What did the High Court hold?

The Tribunal held that the issue involved in the present petition was no longer res integra, as it had been conclusively decided by a Division Bench of the same High 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 decision, notices issued under Section 148 of the Income Tax Act, 1961, were found to be invalid and impermissible in law and were consequently quashed. Following this precedent, the High Court quashed and set aside the impugned notice issued in the present case for the same reasons. The petition was accordingly allowed. No specific amount in dispute was mentioned, and no other issues were expressly left undecided.

What were the facts?

The petitioner, Mojika Real Estate And Developers Private Limited, through its Director Shri Duraga Prasad Agarwal, filed a writ petition before the High Court of Judicature for Rajasthan, Jaipur Bench. The petition challenged a notice issued under Section 148 of the Income Tax Act, 1961, by the Assistant Commissioner of Income Tax, Circle 1, Jaipur. The Central Board of Direct Taxes was also impleaded as a respondent. The petitioner argued that the issue was settled by a prior Division Bench decision of the same court.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, is invalid and impermissible in law, in light of the Division Bench decision in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch). Assessee's Contention: The petitioner contended that the issue concerning the validity of notices issued under Section 148 of the Income Tax Act, 1961, had already been decided by a Division Bench of the High Court in the case of Sudesh Taneja and batch, where such notices were found to be invalid and quashed. Therefore, the present notice should also be quashed on the same grounds. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in opposition to the petitioner's submission.

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.4429/2022 Mojika Real Estate And Developers Private Limited, Having Its Address At 704, 705, 706 Kailash Complex, 7Th Floor, Lal Kothi, Jaipur 302015 Through Its Director Shri Duraga Prasad Agarwal. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur 302005 2. Central Board Of Direct Taxes, Ministry Of Finance, Having Its Address At North Block, New Delhi-110011 Through Its Chairman. ----Respondents For Petitioner(s) : Ms. Apeksha Bapna, Advocate for Mr. Siddharth Ranka, 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. (Uploaded on 28/03/2022 at 12:59:28 PM) (Downloaded on 30/10/2026 at 10:02:54 AM) (2 of 2) [CW-4429/2022] 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 Karan/26 Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/03/2022 at 12:59:28 PM) (Downloaded on 30/10/2026 at 10:02:54 AM)

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