CHANDRA ENTREPRENEURS PVT. LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/6175/2022HC RajasthanRJHC02031740202227 April 2022Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the petition. It held that the impugned notice issued under Section 148 of the Income Tax Act, 1961, was invalid and impermissible in law for the reasons stated in the Division Bench's order dated 27.01.2022 in the case of Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. Consequently, the notice was quashed and set aside. The operative direction was to quash the notice and allow the petition. No issues were expressly left undecided.

What were the facts?

The petitioner, Chandra Entrepreneurs Pvt. Ltd., for Assessment Year 2014-15, filed a writ petition before the Rajasthan High Court, 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. The petitioner's counsel stated that no assessment order had been passed by the Assessing Authority to date. The petitioner contended that the issue was settled by a previous 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, requiring it to be quashed? Assessee's Contention: The petitioner argued that the issue was no longer res integra, relying on 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 of petitions) rendered on 27.01.2022, which had found notices issued under Section 148 to be invalid and impermissible and quashed them. Revenue's Contention: The judgment records no specific arguments from the revenue on this point.

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.6175/2022 Chandra Entrepreneurs Pvt. Ltd., (AY 2014-15) Having Its Registered Office At 28, Indira Colony, Chandra House, Bank Park, Jaipur, Rajasthan-302016, Through Mr. Lalit Kumar Dhoka, Its Authorized Person. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 1, N.C.R. Building, Bhagwan Das Road, Jaipur, Rajasthan-302005. 2. Union Of India, Through Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (NCT)-110001. ----Respondents For Petitioner(s) : Mr. Vedant Agarwal, 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 27/04/2022 Mr. N.S. Bhatti on behalf of Mr. Anuroop Singhi, learned counsel enters appearance on behalf of the respondents. Advance copy of the petition has been supplied to learned counsel for the respondents. 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 (Uploaded on 29/04/2022 at 10:38:47 AM) (Downloaded on 30/10/2026 at 09:44:42 AM) (2 of 2) [CW-6175/2022] 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. 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/10 Powered by TCPDF (www.tcpdf.org) (Uploaded on 29/04/2022 at 10:38:47 AM) (Downloaded on 30/10/2026 at 09:44:42 AM)

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