Ashok Kumar Jain v. Income Tax Officer, Ward 1(3), Ncr Building, Bhagwandas Road, Jaipur, Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14771/2021 Ashok Kumar Jain S/o Shri Ranjit Mal Jain, Aged About 70 Years,Resident of 41/13, Varun Path, Mansarovar, Jaipur, Rajasthan-302020. ----Petitioner Versus 1. Income Tax Officer, Ward 1(3), NCR Building, BhagwanDas Road, Jaipur, Rajasthan - 302005.Das Road, Jaipur, Rajasthan - 302005. 2. Union of India, Through Its Secretary, Central Board OfDirect Taxes, Department Of Revenue, Ministry OfFinance, North Block, New Delhi (NCT)-110001Direct Taxes, Department Of Revenue, Ministry OfFinance, North Block, New Delhi (NCT)-110001 ----Respondents For Petitioner(s) : Mr. Ayush Agarwal, Advocate for Mr. Vedant Agrawal, AdvocateMr. Vedant Agrawal, Advocate For Respondent(s) : Mr. Anuroop Singhi, Advocate for Mr. N.S. Bhati, AdvocateMr. N.S. Bhati, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 21/11/2023 At the very outset, it is brought to the notice of this Courtthat the notice in the present case was issued under Section 148of the Income Tax Act, 1961 (For short ‘the Act’) on 31.03.2021. Ifthat be so, this case is squarely covered by the decision of theHon’ble Supreme Court in the case of Union of India & Others Versus Ashish Agarwal; 2022 SCC Onlne SC 543 and thenotice under Section 148 of the Act has to be treated as noticeunder Section 148(A)(b) of the Act. This petition is disposed off. In case, any adverse order is passed against the petitioner inproceedings under Section 148(A) of the Act, it will be open for the petitioner to take appropriate remedy as may be available tohim under the law. It is made clear that notice impugned in thiscase shall not be treated as notice under Section 148 of the Actfor any purposes. (SHUBHA MEHTA),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /60