KUSHAL DEVI DAGA WIFE OF LATE SHRI PRAKASH CHAND DAGA vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/9609/2021HC RajasthanRJHC02055536202131 May 2024Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petitions. The court noted that the issue raised was covered by its previous order dated March 19, 2024, in D.B. Civil Writ Petition No. 18363/2019 and connected petitions. Consequently, the notices issued under Section 148 of the Income Tax Act, 1961, and the impugned orders were quashed. However, the court granted liberty to the respondents (revenue) to proceed against the petitioners in accordance with law, specifically under Section 153C of the Act. The ratio decidendi is that if a prior judgment of the same court covers the issue, subsequent similar petitions should be decided based on that precedent, with liberty granted to the revenue to pursue alternative legal avenues if applicable.

What were the facts?

These are two connected writ petitions filed by Jitendra Kumar Daga and Kushal Devi Daga. The petitioners are challenging notices issued under Section 148 of the Income Tax Act, 1961, and consequential orders passed by the Assistant Commissioner of Income Tax, Central Circle 4, Jaipur. The assessment years are not explicitly stated in the provided text. The procedural history involves the issuance of these notices and orders, which are now under challenge before the High Court.

What were the issues?

1. Whether the notices issued under Section 148 of the Income Tax Act, 1961, and the consequential orders are valid and should be sustained? Assessee's Contention: The learned counsel for the petitioners submitted that the issue raised in these petitions is squarely covered by a previous order of the same Court dated March 19, 2024, in D.B. Civil Writ Petition No. 18363/2019 (Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax and other connected petitions). Revenue's Contention: The judgment does not record any specific arguments made by the revenue. However, the court's final order implies that the revenue was permitted to proceed under Section 153C of the Act.

Which sections of the Income-tax Act were involved?

Section 148,Section 153C

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:26317-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9608/2021 Jitendra Kumar Daga Son Of Shri Vimal Chand Daga, Having His Address At 1370, Tara Chand Naib Ka Rasta, Johari Bazar, Jaipur 302003. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur Earlier Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur And Currently At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii, Bhawani Singh Road, Ambedkar Circle, Jaipur. ----Respondent Connected With D.B. Civil Writ Petition No. 9609/2021 Kushal Devi Daga Wife Of Late Shri Prakash Chand Daga, Having Her Address At 1482 Barah Gangaur Ka Rasta, Johari Bazar, Jaipur 302003 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur Earlier Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur And Currently At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii, Bhawani Singh Road, Ambedkar Circle, Jaipur. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka Ms. Apeksha Bapna For Respondent(s) : Mr. Siddharth Bapna HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 31/05/2024 1. Learned counsel for the parties jointly submit that issue raised in these petitions is squarely covered by order dated (Uploaded on 03/06/2024 at 01:33:21 PM) (Downloaded on 30/10/2026 at 09:41:13 AM)

[2024:RJ-JP:26317-DB] (2 of 2) [CW-9608/2021] 19.03.2024 passed by this Court in D.B. Civil Writ Petition No.18363/2019- Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax and other connected petitions, wherein notices under Section 148 of the Income Tax Act, 1961 (in short “the Act of 1961”) and consequential orders have been quashed giving liberty to the respondents to proceed against the petitioners in accordance with law. 2. In view of the above submissions, notices issued under Section 148 of the Act of 1961 and the impugned orders are quashed. However, it is made clear that the respondents shall be at liberty to proceed against the petitioners under Section 153C of the Act of 1961 in accordance with law. 3. The writ petitions are accordingly, allowed. 4. A copy of this order be placed in connected petition. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ N. Gandhi/Sunita/124-125 Powered by TCPDF (www.tcpdf.org) (Uploaded on 03/06/2024 at 01:33:21 PM) (Downloaded on 30/10/2026 at 09:41:13 AM)

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