Azam Rubber Products Private ... vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 1625 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 3
 

 
Case :- WRIT TAX No. - 636 of 2022
 

 
Petitioner :- Azam Rubber Products Private Limited
 
Respondent :- Assistant Commissioner Of Income Tax And Another
 
Counsel for Petitioner :- Parv Agarwal
 
Counsel for Respondent :- Gaurav Mahajan
 

 
Hon'ble Surya Prakash Kesarwani,J.

Hon'ble Jayant Banerji,J.

Heard learned counsel for the petitioner and Sri Ashish Agarwal, learned counsel for the Income Tax Department.

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

"(a) Issue a writ, order or direction in the nature of Certiorari quashing the notice dated 25.06.2021 issued by the Respondent no.1 under Section 148 of the Act against the petitioner for Assessment Year 2017-18.

(b) Issue a writ, order or direction in the nature of Mandamus restraining the respondent no.1 from proceeding ahead with the subsequent consequential reassessment proceedings initiated vide the impugned notice dated 25.06.2021"

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/vkg