MOHSIN HUSSAIN S/O ABDUL HUSSAIN vs. DEPUTY COMMISSIOENR OF INCOME TAX

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CW/5296/2022HC RajasthanRJHC02026107202206 April 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN2 pages
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What did the High Court hold?

The High Court allowed the petition. It held that the issue concerning the validity of notices issued under Section 148 of the Income Tax Act, 1961, was no longer res integra, having been decided by a Division Bench of the same Court in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. on 27.01.2022. In that decision, the notices issued under Section 148 were found to be invalid and impermissible in law and were quashed. Following this precedent, the High Court found the impugned notice in the present case to be invalid and impermissible for the same reasons. Consequently, 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, Mohsin Hussain, approached the High Court of Judicature for Rajasthan, Bench at Jaipur, challenging a notice issued under Section 148 of the Income Tax Act, 1961. The respondent was the Deputy Commissioner of Income Tax, Circle-2, Kota. The petitioner's counsel stated that no assessment order had yet been passed by the Assessing Authority. The petitioner argued that the issue was settled by a previous Division Bench decision of the same court in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr., dated 27.01.2022, which had declared notices issued under Section 148 to be invalid and quashed them.

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 this Court. Assessee's Contention: The petitioner argued that the notices issued under Section 148 of the Income Tax Act, 1961, are no longer res integra, as a 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) dated 27.01.2022, had found such notices to be invalid and impermissible in law and had quashed them. Therefore, the impugned notice in the present case should also be quashed. Revenue's Contention: The judgment records no specific contention from the respondent 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.5296/2022 Mohsin Hussain S/o Abdul Hussain, Mohsin And Co. Jhalawar Road, Kota 324007, Rajasthan. ----Petitioner Versus Deputy Commissioenr 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 06:12:00 PM) (Downloaded on 30/10/2026 at 09:44:52 AM) (2 of 2) [CW-5296/2022] 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/94 Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/04/2022 at 06:12:00 PM) (Downloaded on 30/10/2026 at 09:44:52 AM)

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