Ajay Infrahome Private Limited v. Income Tax Officer, Ward 5 (1), Jaipur
High Court
03 Mar 2022 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Ajay Infrahome Private Limited v. Income Tax Officer, Ward 5 (1), Jaipur
Date of order
03 Mar 2022
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Ajay Infrahome Private Limited v. Income Tax Officer, Ward 5 (1), Jaipur, 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
D. B. Civil Writ Petition No. 2337/2022
Ajay Infrahome Private Limited, Having Its Registered Address At56, Govind Nagar (West) Amer Road, Jaipur 302002, Through ItsAuthorized Signatory Ajay Agarwal son of Shri Babu Lal Agarwal
----Petitioner
Versus
1. Income Tax Officer, Ward 5 (1), Jaipur Having Its AddressAt New Central Revenue Building, Bhagwan Das Road,Jaipur 302005.At New Central Revenue Building, Bhagwan Das Road,Jaipur 302005.
2. Central Board of Direct Taxes, Ministry of Finance, HavingIts Address At North Block, New Delhi - 110011 ThroughIts Chairman.Its Address At North Block, New Delhi - 110011 ThroughIts Chairman.
----Respondents
For Petitioner : Mr. Siddharth Ranka Advocate.
HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANOOP KUMAR DHAND
Order
03/03/2022
Learned counsel for the petitioner at the outset wouldsubmit that the issue involved in this petition is no longer res integra asit has been put to an end by Division Bench of this Court in the decisionrendered 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 andquashed.
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.
(ANOOP KUMAR DHAND),J(MANINDRA MOHAN SHRIVASTAVA),J
MANOJ NARWANI /10
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