HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 14493/2022
Kandoi Metal Powders Manufacturing Company Private Limited
----Petitioner
Versus
Deputy Commissioner Of Income Tax
----Respondent
For Petitioner(s) : Mr. Jagpravesh Singh Advocate on behalf of Mr. Shankar Lal Poddar Advocate.
For Respondent(s) : Ms. Parinitoo Jain Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Judgment / Order 30/09/2022 Heard.
Ms. Parinitoo Jain, Advocate enters appearance & takes notice on behalf of the respondent.
A copy of petition along with annexures has been supplied to learned counsel for the respondent.
Reply be filed within two weeks.
List this case after two weeks along with D.B. Civil Writ Petition No.12281/2022.
In the meantime, taking into consideration the submissions made by learned counsel for the petitioner that even before the amendment with effect from 01.04.2021, the proceedings under Section 148 of Income Tax Act, 1961 could not have been issued in view of the provision as it stood prior to amendment as barred under Clause (b) of Section 149(1) of the Income Tax Act, 1961, further proceedings shall remain stayed. (Downloaded on 01/10/2022 at 09:18:47 PM)
(2 of 2) [CW-14493/2022] Learned counsel for the respondent is at liberty to move application under Article 226(3) of the Constitution of India for vacating stay order.
(VINOD KUMAR BHARWANI),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Sanjay Kumawat-14 (Downloaded on 01/10/2022 at 09:18:47 PM) Powered by TCPDF (www.tcpdf.org)