Assistant Commissioner Of Income Tax, Central Circle v. Manmohan Krishan Bagla Son Of Giriraj Das Bagla, Havingaddress At C

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 469/2022 Assistant Commissioner Of Income Tax, Central Circle-3, JaipurHaving His Address At New Central Revenue Building, BhagwanDas Road, C-Scheme, Jaipur 302005 ----Appellant Versus Manmohan Krishan Bagla Son Of Giriraj Das Bagla, HavingAddress At C-10, Bal Marg, Opposite Tilak Park, Tilak Nagar,Jaipur In The State Of Rajasthan-302004. ----Respondent For Appellant(s) : Mr. Siddharth Bapna withMs. Kriti Kalawatiya For Respondent(s): HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 05/03/2024 As per office report, service of notice on sole respondent isstill awaited and learned counsel for appellant would fairly submitthat this appeal may be disposed of in terms of the decision of theHon’ble Supreme Court in the case of Union of India & Ors. vs.Ashish Agarwal (Civil Appeal No. 3005/2022) and batch ofappeals. In view of the aforesaid submission, this appeal is alsodisposed of in terms of order passed by the Hon’ble SupremeCourt in the case of Union of India V/s Ashish Agarwal (supra). Tomake it clear, we affirm the order passed by learned Single Judgethat without recourse to Section 148A of IT Act, notice underSection 148 could not be issued. That is now required to be treated as notice under Section 148A as per decision in the case ofUnion of India V/s Union of India V/s Ashish Agarwal (supra). The liberty to the department, however, would be available interms of order passed by Hon’ble Supreme Court in the case ofUnion of India V/s Ashish Agarwal (supra). (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ PAYAL DHAWAN /38