Deputy Commissioner Of Income Tax, Central Circle v. Nuemen Healthcare Private Limited

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal (Writ) No. 478/2022 Deputy Commissioner Of Income Tax, Central Circle -1, JaipurHaving Its Address At New Central Revenue Building, BhagwanDas Road, C-Scheme, Jaipur 302005 ----Appellant Versus Nuemen Healthcare Private Limited, Having Its Address At 344,Nemi Sagar Colony, Queens Road, Jaipur 302021 Through ItsAuthorized Signatory Shri Naveen Singh Shekhawat ----Respondent For Appellant(s) : Mr. Siddharth Bapna For Respondent(s): HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 14/03/2024 1.Appellant has preferred this appeal aggrieved by order dated25.11.2021 passed by learned Single Judge. 2.It is contended by counsel for the appellant that this appealmay be disposed of in terms of the decision of the Hon’bleSupreme Court in the case of Union of India & Ors. Vs. Ashish Agarwal (Civil Appeal No.3005/2022)and batch of appeals. 3.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 Vs. 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 Vs. Ashish Agarwal (supra). 4.The liberty to the department, however, would be available interms of order passed by Hon’ble Supreme Court in the case ofUnion of India Vs. Ashish Agarwal (supra). (SHUBHA MEHTA),J(PANKAJ BHANDARI),J MAHIMA/01