Heard v. Rajeev Bansal 2024 (10) Tmi 264 - Supreme Court (Lb)._

Court No. - 2 Case :- WRIT TAX No. - 362 of 2024 Petitioner :- M/S Wave Enterprises Lko. Thru. Its Partner Shri Nitin Jain Respondent :- Union Of India Thru. Secy. Ministry Of FinanceDeptt. Of Income Tax New Delhi And 2 OthersCounsel for Petitioner :- Mudit AgarwalCounsel for Respondent :- A.S.G.I.,Kushagra Dikshit Hon'ble Rajan Roy,J.Hon'ble Brij Raj Singh,J. 1. Heard. 2. Sri Kusagra Dixit, learned counsel appearing for theRevenue has written instruction from the Department to theeffect that the notices under Section 148 of the I.T. Act, 1961have incorrectly been issued and the claim of the petitioner thatthe same was time barred is correct, therefore, he says that thenotice sould be set aside. He also referred to the decision ofHon'ble The Supreme Court in the case of Union of India Vs.Rajeev Bansal 2024 (10) TMI 264 - SUPREME COURT(LB). 3. The written instruction dated 15.1.2025 is taken on record 4. The petition is allowed. 5. The impugned notice issued under Section 148 of the I.T.Act, 1961 as also all consequential actions taken in pursuancethereof are hereby quashed. [Brij Raj Singh, J.] [Rajan Roy, J.] Order Date :- 16.1.2025Anuj Singh