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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
Dr. Justice Pushpendra Singh Bhati, Mr. Justice Munnuri Laxman, JJ
S.M. Industries – Appellant
Versus
Union Of India, Through Ministry Of Finance – Respondent
Judgment :
Pushpendra Singh Bhati, J.
1. Since the instant petitions involves an identical controversy, therefore, the same are being decided by this common judgment, while taking the prayer clauses, facts and submission from the above-numbered D.B. Civil Writ Petition No.16678/2022, while treating the same as a lead case.
1.1. The prayer clauses read as under:
“It is, therefore, respectfully prayed that this petition for writ preferred by the petitioner may kindly be allowed in toto and the following reliefs may kindly be granted in favour of the petitioner:-
A. By an appropriate writ, order or direction, the impugned order under Section 148 A Sub Clause (d) of Income Tax Act, 1961 passed on 29.07.2022 (Annexure-12) and impugned notice issued under Section 148 on 29.07.2022 (Annexure-13) may kindly be declared illegal and be quashed and set aside.
B. By an appropriate writ, order or direction, the proceedings initiated by way of notice dated 22.05.2022 (Annexure-7) for reopening of assessment, reassessment or recomputation may kindly be declared illegal and be quashed and set aside and the respondents may kindly be perpetually restrained to initiate proceedings under Section 147 to 153
The court held that notices issued by Jurisdictional Assessing Officers were illegal, allowing proceedings to continue under the Faceless Assessment scheme as per established law.
The court reaffirmed that notices issued by Jurisdictional Assessing Officers are illegal, allowing proceedings under the Faceless Assessment Scheme as per settled law.
The court established that notices issued by Jurisdictional Assessing Officers are illegal, permitting proceedings to continue under the Faceless Assessment Scheme.
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