JAGDISH TEK CHAND S/O SHRI TEK CHAND vs. INCOME TAX OFFICER

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CW/1251/2022HC RajasthanRJHC02006774202207 April 2022Author: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the petition. The Court noted that the petitioner's counsel submitted that the issue was no longer res integra, having been decided by a Division Bench of the same Court on January 27, 2022, in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch). In that decision, notices issued under Section 148 of the Income Tax Act, 1961, were found to be invalid and impermissible in law and were quashed. Following this precedent, the High Court held that the impugned notice in the present case was also invalid and impermissible for the same reasons. Consequently, the 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, Jagdish Tek Chand, filed a civil writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition challenged action taken by the Income Tax Officer, Ward 1(4), Jaipur, and the Union of India. The petitioner contended that a final assessment order had not yet been passed. The core of the petitioner's argument was that the notices issued under Section 148 of the Income Tax Act, 1961, were invalid, citing a previous decision by a Division Bench of the same court in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. This precedent had quashed similar notices as impermissible in law.

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 precedent set by this Court? Assessee's Contentions: - The petitioner argued that the issue was no longer res integra, as a Division Bench of the High Court had already ruled on similar notices in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch). - The petitioner asserted that in the aforementioned case, notices issued under Section 148 of the Income Tax Act, 1961, were found to be invalid and impermissible in law and were consequently quashed. Revenue's Contentions: - The judgment does not record any specific contentions made by the revenue's counsel in opposition to the petitioner's submissions regarding the invalidity of the notices.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1251/2022 Jagdish Tek Chand S/o Shri Tek Chand, Aged About 41 Years, R/o 2/140, Sfs, Agrawal Farm, Mansarover, Jaipur, Rajasthan - 302020 ----Petitioner Versus 1. Income Tax Officer, Ward 1(4), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005 2. Union Of India, Though 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. Anuroop Singhi Advocate with Mr. Tarun Kumar Verma Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN

Judgment / Order 07/04/2022 [CW-1251/2022] 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 Sanjay Kumawat-16

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