SHABBAR HUSSAIN S/O ABDUL HUSSAIN vs. DEPUTY COMMISSIONER OF INCOME TAX

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CW/5242/2022HC RajasthanRJHC02026086202206 April 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the petition. It noted the submission by the petitioner's counsel that no assessment order had been passed. Crucially, the Court acknowledged the petitioner's argument that the issue of the validity of Section 148 notices had been settled by a Division Bench of the same Court in the case of Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. on 27.01.2022, where such notices were found to be invalid and quashed. Following this precedent, the 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, Shabbar Hussain S/o Abdul Hussain, through Mohsin And Co., filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondent was the Deputy Commissioner of Income Tax, Circle-2, Kota. The petitioner's counsel stated that no assessment order had been passed by the Assessing Authority to date. The core of the petition concerned the validity of notices issued under Section 148 of the Income Tax Act, 1961. The petitioner argued that these notices were invalid based on a prior Division Bench decision of the same court.

What were the issues?

1. Whether the notices issued under Section 148 of the Income Tax Act, 1961, are invalid and impermissible in law, considering 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 argued that the issue was no longer res integra and had been decided by the Division Bench of the Rajasthan High Court in the Sudesh Taneja case, where notices under Section 148 were found to be invalid and quashed. Therefore, 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 appearance of the counsel is noted, but no counter-arguments are detailed.

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.5242/2022 Shabbar Hussain S/o Abdul Hussain, Mohsin And Co. Jhalawar Road, Kota 324007, Rajasthan. ----Petitioner Versus Deputy Commissioner Of Income Tax, Circle-2, Kota Having Its Address At Office Of The Deputy Commissioner Of Income Tax Circle-2, Kota, Central Revenue Building Rawat Bhata Road, Kota Rajasthan Through Deputy Commissioner Of Income Tax. ----Respondent For Petitioner(s) : Mr. Ashok Kumar Gupta, Advocate Mr. Shrawan Kumar Gupta, Advocate For Respondent(s) : Mrs. Parinitoo Jain, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 06/04/2022 Mrs. Parinitoo Jain, learned counsel enters appearance on behalf of the respondent. Advance copy of the petition has been supplied to learned counsel for the respondent. At the outset, learned counsel for the petitioner upon instructions would submit that till date no order of assessment has been passed by the Assessing Authority. Learned counsel for the petitioner 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 (Uploaded on 07/04/2022 at 06:11:26 PM) (Downloaded on 30/10/2026 at 09:44:50 AM) (2 of 2) [CW-5242/2022] 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 Karan/19 Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/04/2022 at 06:11:26 PM) (Downloaded on 30/10/2026 at 09:44:50 AM)

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