Rajasthan High Court - Jodhpur
Krishan Gopal Banger vs Income Tax Officer on 28 July, 2021
Author: Dinesh Mehta
Bench: Dinesh Mehta
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 9536/2021 Krishan Gopal Banger, Aged About 64 Years, Huf, Through Its Karta- Shri Krishan Gopal Banger S/o Late Shri Sohan Lal Banger Aged About 64 Years R/o A-110, Shastri Nagar, Bhilwara - 311001 (Raj.)
----Petitioner Versus Income Tax Officer, Ward-1, Bhilwara.
----Respondent For Petitioner(s) : Mr. Abhishek Mehta JUSTICE DINESH MEHTA Order 28/07/2021
1. Mr. Abhishek Mehta, learned counsel for the petitioner, submits that after substitution of Section 148 of the Income Tax Act, pursuant to the publication of Finance Act, 2021 in the Official Gazette on 25.03.2021, it is incumbent upon the Assessing Officer to issue notice and conduct inquiry as contemplated under Section 148-A of the Income Tax Act, whereas the impugned notice dated 16.04.2021 (for Assessment Year 2013-14) has been issued without complying with the mandate of Section 148-A of the Income Tax Act.
2. Issue notice. Issue notice of stay application also, returnable within six weeks.
3. Meanwhile, proceedings in furtherance of notice dated 16.04.2021 (Annex.2) shall remain stayed.
(DINESH MEHTA),J 192-A.Arora/-
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