Rajasthan High Court - Jaipur
Dhanna Ram Choudhary S/O Kaluram ... vs Income Tax Officer on 8 February, 2023
Bench: Manindra Mohan Shrivastava, Anil Kumar Upman
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 2419/2023
Dhanna Ram Choudhary S/o Kaluram Choudhary
----Petitioner
Versus
Income Tax Officer & Anr.
----Respondents
For Petitioner(s) : Mr. Javed Khan, Advocate For Respondent(s) : Mr. Anuroop Singhi, Advocate with Mr. N.S. Bhati, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN Order 08/02/2023 Heard.
Mr. Anuroop Singhi, learned counsel, takes notice on behalf of the respondents.
Taking into consideration the submissions made by learned counsel for the petitioner that the income which is alleged to have escaped assessment, is less than Rs.50 Lacs and more than three years have elapsed since the end of relevant assessment year in view of the provisions contained under Section 149(1)(a) after amendment with effect from 01.04.2021, would be time barred and further taking into consideration order dated 11.10.2022 passed in Geeta Agarwal Vs. Income Tax Officer & Ors. (D.B. Civil Writ Petition No.14794/2022), we are inclined to stay further proceedings pursuant to notice impugned.
List this case along with D.B. Civil Writ Petition No. 15462/2022. (ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /5 (Downloaded on 14/02/2023 at 10:38:35 PM) Powered by TCPDF (www.tcpdf.org)