Rajasthan High Court - Jaipur
Pushpa Devi Kedia D/O Prahlad Rai Kedia vs Income Tax Officer on 6 December, 2021
Author: Pankaj Bhandari
Bench: Pankaj Bhandari
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Civil Writ Petition No. 9676/2021
Pushpa Devi Kedia D/o Prahlad Rai Kedia, Aged About 54 Years,
R/o 424, Queens Road, Nemi Sagar Colony, Jaipur 302021,
Rajasthan, India.
----Petitioner
Versus
Income Tax Officer, Ito Wd 1 (3), Jaipur, New Central Revenue
Building, Bhagwan Das Road, C-Scheme, Jaipur
----Respondent
For Petitioner(s) : Mr. Javed Khan
For Respondent(s) : Mr. Anuroop Singhi
HON'BLE MR. JUSTICE PANKAJ BHANDARI
Judgment / Order
06/12/2021
1. It is contended by counsel for the parties that this question was considered by the Single Judge of the High Court in the case of "Bpip Infra Private Limited and Ors. Vs. Income Tax Officer and Ors." in S.B. Civil Writ Petition No. 13297/2021. It is also contended that the present case is also squarely covered by this decision.
2. Counsel for the respondent has not disputed the above facts.
3. I have considered the contentions.
4. The dispute in this question pertains to a notice which was given under Section 148 of the Income Tax Act, after the amendment of the Income Tax Act which came into force from 01.04.2021. Notices should have been given only after following the procedure as prescribed under Section 148 (A) of the Income Tax Act.
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5. In view of the fact that similar cases akin to the present one were decided by Single Judge in "Bpip Infra Private Limited and Ors. Vs. Income Tax Officer and Ors." (Supra) and the present case is also squarely covered by this decision, I deem it proper to allow the writ petition.
6. Accordingly, this Civil Writ Petition is allowed. Re-assessment issued to the petitioner under Section 148 of the Income Tax Act is quashed. However, it is left open to the Assessing Authority to initiate re-assessment proceedings in accordance with the provisions of Section 148 (A) of the Act as amended by the Finance Act, 2021 after making due compliance as required under the law.
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