Back
HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI, HON'BLE MR. JUSTICE MUNNURI LAXMAN, JJ
Amar Pratap Developers Private Limited – Appellant
Versus
Office Of The Assistant Commissioner Of Income Tax – 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 15
The court established that notices issued by Jurisdictional Assessing Officers are illegal, permitting proceedings to continue under the Faceless Assessment Scheme.
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 held that notices issued by Jurisdictional Assessing Officers were illegal, allowing proceedings to continue under the Faceless Assessment scheme as per established law.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
