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

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CW/4431/2022HC RajasthanRJHC02021671202222 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, citing 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). 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 quashed. Applying the same reasoning, the High Court quashed and set aside the impugned notice issued to the petitioner. The operative direction was to quash the notice and allow the petition.

What were the facts?

The petitioner, Mojika Real Estate And Developers Private Limited, 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 petitioner's counsel stated that the issue was no longer res integra, referencing a previous decision by a Division Bench of the same court. 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. The petitioner sought similar relief in the present case.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, is invalid and impermissible in law, turning on the interpretation and application of Section 148 and related provisions concerning reassessment proceedings. Assessee's Contention: The petitioner argued that the issue was settled by the Division Bench of the Rajasthan 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), which declared notices issued under Section 148 to be invalid and quashed them. Therefore, the present notice should also be quashed on the same grounds. Revenue's Contention: The judgment does not record any specific arguments presented by the revenue in opposition to the petitioner's submissions.

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.4431/2022 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 01:00:59 PM) (Downloaded on 30/10/2026 at 09:45:46 AM) (2 of 2) [CW-4431/2022] 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/28 Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/03/2022 at 01:00:59 PM) (Downloaded on 30/10/2026 at 09:45:46 AM)

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