Ballabh Das Maheshwari v. Assistant Commissioner Of Income Tax, Circle-01, New Centralrevenue Building, Janpath, Jaipur
High Court
25 Apr 2024 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Ballabh Das Maheshwari v. Assistant Commissioner Of Income Tax, Circle-01, New Centralrevenue Building, Janpath, Jaipur
Date of order
25 Apr 2024
Assessment year(s)
2012-2013
Outcome
Allowed
Case summary
In Ballabh Das Maheshwari v. Assistant Commissioner Of Income Tax, Circle-01, New Centralrevenue Building, Janpath, Jaipur, the High Court (2024) allowed the appeal. The decision went in favour of the assessee.
Decision: 3.In view of the above, the writ petition is allowed in the sameterms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 19577/2019
Ballabh Das Maheshwari S/o Shri Roop Chand Maheshwari, AgedAbout 55 Years, Resident Of C-21, Chomu House Colony, SardarPatel Marg, C-Scheme, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-01, New CentralRevenue Building, Janpath, Jaipur.
----Respondent
For Petitioner(s) : Mr.Dileep ShivpuriFor Respondent(s): Mr.N.S.Bhati for Mr.Anuroop SinghiMr.Siddharth Bapna
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE BHUWAN GOYAL
Order
25/04/2024
1.This petition is filed seeking quashing of impugned noticeissued under Section 147/148 of the Income Tax Act, 1961 dated26.03.2019 for Assessment Year 2012-2013.
2.Learned counsel for the parties are at ad-idem that the issue
involved in the present petition is covered by the decision of thisCourt in D.B.Civil Writ Petition No.18363/2019 (Shyam SunderKhandelwal Vs. Assistant Commissioner of Income Tax) decided on19.03.2024.
3.In view of the above, the writ petition is allowed in the sameterms.
(BHUWAN GOYAL),J
(AVNEESH JHINGAN),J
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