Damodar Prasad Mittal, 01 v. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba,Tonk Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 10050/2021 Damodar Prasad Mittal, 01, C/o Novelty Cloth Store, PunjabNational Bank, Tonk-304001, Rajasthan ----Petitioner Versus 1. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba,Tonk Rajasthan-304001Tonk Rajasthan-304001 2. Pr. Commissioner Of Income Tax, Ncr Building, BhagwanDass Road, C-Scheme, Ashok Nagar, Statue Circle, Jaipur-302005Dass Road, C-Scheme, Ashok Nagar, Statue Circle, Jaipur-302005 ----Respondents For Petitioner(s) : Mr. Javed Khan For Respondent(s): Ms. Parinitoo Jain HON'BLE MR. JUSTICE PANKAJ BHANDARI Judgment / Order 06/12/2021 1.It is contended by counsel for the parties that this questionwas considered by the Single Judge of the High Court in the case of “Bpip Infra Private Limited and Ors. Vs. Income TaxOfficer and Ors.” in S.B. Civil Writ Petition No. 13297/2021. It isalso contended that the present case is also squarely covered bythis decision. 2.Counsel for the respondent has not disputed the above facts.3.I have considered the contentions.3.I have considered the contentions. 4.The dispute in this question pertains to a notice which wasgiven under Section 148 of the Income Tax Act, after theamendment of the Income Tax Act which came into force from01.04.2021. Notices should have been given only after following the procedure as prescribed under Section 148 (A) of the IncomeTax Act. 5.In view of the fact that similar cases akin to the present onewere decided by Single Judge in “Bpip Infra Private Limitedand Ors. Vs. Income Tax Officer and Ors.” (Supra) and thepresent case is also squarely covered by this decision, I deem itproper to allow the writ petition. 6.Accordingly, this Civil Writ Petition is allowed. Re-assessmentissued to the petitioner under Section 148 of the Income Tax Act isquashed.However, it is left open to the Assessing Authority toinitiate re-assessment proceedings in accordance with theprovisions of Section 148 (A) of the Act as amended by theFinance Act, 2021 after making due compliance as required underthe law. (PANKAJ BHANDARI),J NIKHIL KR. YADAV /100