Abhay Chordia v. Assistant Commissioner Of Income Tax, Central Circle
High Court
23 Mar 2022 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Abhay Chordia v. Assistant Commissioner Of Income Tax, Central Circle
Date of order
23 Mar 2022
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Abhay Chordia v. Assistant Commissioner Of Income Tax, Central Circle, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Decision: In view of the above statement made by learned counsel forthe petitioner, the impugned notice issued in the present case, for thereasons stated in the order dated 27.01.2022 passed in the aforesaidcases, is also quashed and set aside and the petition is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 4487/2022
Abhay Chordia S/o Shri Ashok Kumar Jain, Aged About 40 Years,R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur.
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle-4,Jaipur, Ncr Building, Bhagwan Das Road, Jaipur.Jaipur, Ncr Building, Bhagwan Das Road, Jaipur.
2. Union Of India, Through Finance Secretary, Ministry OfFinance (Department Of Revenue), Central Board OfDirect Taxes, North Block, New Delhi 110002Finance (Department Of Revenue), Central Board OfDirect Taxes, North Block, New Delhi 110002
----Respondents
For Petitioner(s) : Mr. Aditya Bohra, Advocate for Ms. Gunjan Pathak, AdvocateFor Respondent(s):
HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA
HON'BLE MR. JUSTICE SAMEER JAINOrder
23/03/2022
Learned counsel for the petitioner at the outset would submit thatthe issue involved in this petition is no longer res integra as it has beenput to an end by Division Bench of this Court in the decision renderedon 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) wherethe notices issued under Section 148 of the Income Tax Act, 1961 havebeen found to be invalid and impermissible in law and quashed.
In view of the above statement made by learned counsel forthe petitioner, the impugned notice issued in the present case, for thereasons stated in the order dated 27.01.2022 passed in the aforesaidcases, is also quashed and set aside and the petition is allowed.
(SAMEER JAIN),J
(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ
Arun/Simple Kumawat /07
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