Sheela Jabarraj Kumbhat vs The Union Of India And 5 Ors
2022 Latest Caselaw 1928 Gua

                                                                 Page No.# 1/3

GAHC010059282022




                      THE GAUHATI HIGH COURT
  (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                            Case No. : WP(C)/2092/2022

         SHEELA JABARRAJ KUMBHAT
         D/O. LT. JABARRAJ KUMBHAT, G.N.B. ROAD, OPPO. GAUHATI CLUB BUS
         STAND, GUWAHATI-781003, DIST. KAMRUP (M), ASSAM.



         VERSUS

         THE UNION OF INDIA AND 5 ORS
         THROUGH THE FINANCE SECRETARY, MINISTRY OF FINANCE, GOVT. OF
         INDIA, NORTH BLOCK, NEW DELHI-110001.

         2:THE INCOME TAX OFFICER

          WARD-1(2)
          AAYKAR BHAWAN
          G.S. ROAD
          CHRISTIAN BASTI
          GUWAHATI-781005
          ASSAM.

         3:THE PRINCIPAL COMMISSIONER OF INCOME TAX

          AAYKAR BHAWAN
          G.S. ROAD
          CHRISTIAN BASTI
          GUWAHATI-781005
          ASSAM.

         4:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

          AAYKAR BHAWAN
          G.S. ROAD
          CHRISTIAN BASTI
                                                                     Page No.# 2/3

             GUWAHATI-781005
             ASSAM.

            5:THE ADDL./JOINT COMMISSIONER OF INCOME TAX

             AAYKAR BHAWAN
             G.S. ROAD
             CHRISTIAN BASTI
             GUWAHATI-781005
             ASSAM.

            6:THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX

             NATONAL FACELESS ASSESSMENT CENTRE
             ROOM NO.401
             2ND FLOOR
             E-RAMP
             JAWAHARLAL NEHRU STADIUM
             NEW DELHI-110103 AND ALSO ROOM NO. 356
             C.R. BUILDING
             IP ESTATE
             NEW DELHI-110002

Advocate for the Petitioner   : MR. D SAHU

Advocate for the Respondent : ASSTT.S.G.I.




                                 BEFORE
            HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA

                                       O R D E R

01.06.2022

Heard Mr. D Sahu, learned counsel for the petitioner and Mr. H Gupta, learned counsel for the respondents in the Income Tax Department.

Mr. H Gupta, learned counsel has made a statement that in terms of the judgment of the Supreme Court in Union of India and others -vs- Ashish Agarwal in Civil Appeal No. 3005/2022 and other similar Civil Appeals dated 04.05.2022, the Income Tax Department intends to issue a fresh notice to the Page No.# 3/3

petitioner assessee under Section 148A of the Income Tax Act in substitute of the earlier notice under Section 148 of the Income Tax Act.

In view of such statement, no further adjudication is required in this writ petition and accordingly, the writ petition stands closed.

Interim order, if any, stands vacated.

JUDGE

Comparing Assistant