ABHAY CHORDIA S/O SHRI ASHOK KUMAR JAIN vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/4578/2022HC RajasthanRJHC02022358202224 March 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN2 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. on January 27, 2022. In that precedent-setting 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. Applying the ratio decidendi of the Sudesh Taneja case, the High Court found the impugned notice in the present case to be similarly invalid. Therefore, the impugned notice was quashed and set aside, and the writ petition was allowed. No specific amount in dispute was mentioned.

What were the facts?

The petitioner, Abhay Chordia, filed a writ petition before the Rajasthan High Court at Jaipur challenging a notice issued under Section 148 of the Income Tax Act, 1961. The respondents were the Assistant Commissioner of Income Tax 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. (D.B. Civil Writ Petition No. 969/2022 and batch). In that case, notices issued under Section 148 were found to be invalid and 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, considering the precedent set by the Division Bench of this Court 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 argued that the issue is no longer res integra and has been decided by a Division Bench of the High Court, which found notices issued under Section 148 to be invalid and quashed them. The petitioner relied on the decision in Sudesh Taneja. Revenue's contention: The judgment does not record any specific contention from the 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. 4578/2022 Abhay Chordia S/o Shri Ashok Kumar Jain, aged about 40 years, R/o 4459, KGB Ka Rasta, Johari Bazar, Jaipur. ----Petitioner Versus 1. Assistant Commissioner of Income Tax, Central Circle-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 : Mr. Archit Bohra Advocate on behalf of Mr. Gunjan Pathak 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 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. (Uploaded on 28/03/2022 at 05:21:19 PM) (Downloaded on 30/10/2026 at 09:45:21 AM) (2 of 2) [CW-4578/2022] 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 MANOJ NARWANI /28 Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/03/2022 at 05:21:19 PM) (Downloaded on 30/10/2026 at 09:45:21 AM)

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