Rajasthan High Court - Jaipur
Thar Share Brokers Private Limited vs Assistant Commissioner Of Income Tax, ... on 16 November, 2022
Bench: Vijay Bishnoi, Vinod Kumar Bharwani
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 16889/2022
Thar Share Brokers Private Limited, Having Office At F-32,
Ajazad Marg, C-Scheme, Jaipur- 302001 Through Its Director Mr.
Ajay Gangwal S/o Annup Chand Gangwal, Aged About 53 Years,
R/o 112, Kailash Puri, Tonk Road, Jaipur
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Circle-6, New
Central Revenue Building, Bhagwan Dass Road, Jaipur,
Rajasthan - 302005
2. Central Board Of Direct Taxes, Through Chairperson,
Type-7, Bungalow No. 75, New Moti Bagh, New Delhi-
110021
----Respondents
For Petitioner : Mr. Prakul Khurana Mr. Rajat Sharma Mr. Aryan Singh For Respondent No.1 : Mr. N.S. Bhati for Anuroop Singhi HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Order 16/11/2022 Issue notice to the respondents.
Mr. N.S. Bhati for Mr. Anuroop Singhi accepts notice on behalf of the respondent No.1.
Let notices be issued to the respondent No.2 only. In challenging the notice dated 29.07.2022 (Annexure-11) issued under Section 148 of the Income Tax Act, 1961 (hereinafter to be referred as 'the IT Act'), the submission of Mr. Prakul (Downloaded on 16/11/2022 at 09:42:49 PM) (2 of 2) [CW-16889/2022] Khurana learned counsel for the petitioner is that the aforesaid notice is wholly without jurisdiction as it has been issued in violation of the notification dated 29.03.2022, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
The submission proceeds that by the said notification, a scheme has been formulated whereunder issuance of notice under Section 148 of the IT Act has to be through automated allocation and in a faceless manner, whereas in the instant case, the aforesaid procedure has not been followed, rather the notice has been issued by a particular person and not in a face less manner.
Learned counsel for the respondent No.1 prays for and is allowed one month's time for filling counter affidavit. Two weeks thereafter is allowed to learned counsel for the petitioner to file rejoinder affidavit.
List for admission/final disposal immediately after six weeks along with D.B. Civil Writ Petition No.16435/2022.
Till the next date of listing, further proceedings pursuant to the impugned notice dated 29.07.2022 (Annexure-11) shall remain stayed.
(VINOD KUMAR BHARWANI),J (VIJAY BISHNOI),J Abhishek Kumar S.No.16 (Downloaded on 16/11/2022 at 09:42:49 PM) Powered by TCPDF (www.tcpdf.org)