Shri. Anupam Mittal vs The Income Tax Officer - 2 (1) (1) ...
2022 Latest Caselaw 1623 ALL

Citation : 2022 Latest Caselaw 1623 ALL
Judgement Date : 27 April, 2022

Allahabad High Court

Shri. Anupam Mittal vs The Income Tax Officer - 2 (1) (1) ... on 27 April, 2022

Bench: Surya Prakash Kesarwani, Jayant Banerji




HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 3
 

 
Case :- WRIT TAX No. - 652 of 2022
 

 
Petitioner :- Shri. Anupam Mittal
 
Respondent :- The Income Tax Officer - 2 (1) (1) Agra, And Another
 
Counsel for Petitioner :- Amit Mahajan
 
Counsel for Respondent :- Gaurav Mahajan
 

 
Hon'ble Surya Prakash Kesarwani,J.

Hon'ble Jayant Banerji,J.

Heard Sri Amit Mahajan, learned counsel for the petitioner and Sri Manu Ghildiyal, learned counsel for the respondent nos. 1and 2/Income Tax Department.

This writ petition has been filed, praying for the following relief:-

(i) Issue a writ, or direction in the nature of certiorari quashing the impugned notice dated 30.06.2021 under section 148 of the Income Tax Act (Annexure No.2) and also the consequential notice dated 22.11.2021 under sub-section (1) of Section 142 of the Income Tax Act, 1961 (Annexure No.3) and the connected proceedings for reassessment of income for A.Y. 2017-18.

(ii) Issue a writ, order or direction in the nature of certiorari quashing the final show cause notice dated 23.03.2022 for A.Y. 2017-18 (Annexure No.5) and also the consequential order dated 30.02.2022 under Section 147 read with section 144 of the Income Tax Act, 1961 (Annexure No.7)".

All the learned counsels for the parties jointly state that the controversy involved in the present writ petition, is squarely covered by the Division Bench judgment dated 30.09.2021 (as corrected by the order dated 08.10.2021) in Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal Versus Union of India and Ors) and, therefore, the impugned notice may be quashed and the present writ petition may also be disposed off on the same terms and conditions.

In view of the joint statement made by the learned counsels for the parties, the impugned notice is hereby quashed and the writ petition is disposed off on the same terms and conditions as provided in the judgment of Ashok Kumar Agarwal (supra).

Order Date :- 27.4.2022

T.S.