Amit Kotawala Son Of Shri Bhagwan Das Agarwal, Having Hisaddress At v. Assistant Commissioner Of Income Tax, Central Circle 4, Jaipurhaving Its Address At Room

[2024:RJ-JP:26318-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10547/2021 Amit Kotawala Son Of Shri Bhagwan Das Agarwal, Having HisAddress At Prop. M/s. Authentic Stone Trading Co., 9, Jamna LalBajaj Marg, C-Scheme, Jaipur 302001. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, JaipurHaving Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,Bhawani Singh Road, Ambedkar Circle, Jaipur 302005. ----Respondent For Petitioner(s) For Respondent(s) : Mr. Siddharth Ranka Ms. Apeksha Bapna : 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 issueraised in these petition is squarely covered by order dated19.03.2024 passed by this Court in D.B. Civil Writ PetitionNo.18363/2019- Shyam Sunder Khandelwal Vs. AssistantCommissioner 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 beenquashed giving liberty to the respondents to proceed against thepetitioner in accordance with law. 2.In view of the above submissions, notices issued underSection 148 of the Act of 1961 and the impugned orders arequashed. However, it is made clear that the respondents shall be at liberty to proceed against the petitioner under Section 153C of the Act of 1961 in accordance with law. 3.The writ petition is accordingly, allowed. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ N. Gandhi/Sunita/175