Shri Mukesh Jain, S/O Chagan Lal ... vs Income Tax Officer
2021 Latest Caselaw 7204 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

                 S.B. Civil Writ Petition No. 9731/2021

Shri Mukesh Jain, S/o Chagan Lal Jain, Aged About 63 Years, R/o
- A-12/4, Lal Bahadur Nagar (West), 1St Avenue Jln Marg, Jaipur
- 302018. Erstwhile Director Of M/s Rubicon Prime Estates
Private Limited, (Struck Off) Having Its Erstwhile Registered
Office At 3728, Nahargarh Road, Jaipur, 302001, Rajasthan.
                                                                   ----Petitioner
                                    Versus
Income Tax Officer, Ward - 4(1), Jaipur, New Central Revenue
Building, Bhagwan Das Road, C - Scheme, Jaipur.
                                                                 ----Respondent

For Petitioner(s)         :     Mr. Javed Khan
For Respondent(s)         :     Mr. Nikhil Simlote with Mr. Rao Raj for
                                Mr. RB Mathur



          HON'BLE MR. JUSTICE PANKAJ BHANDARI

                          Judgment / Order

06/12/2021

1. It is contended by counsel for the parties that this question

was considered by the Single Judge of the High Court in the case

of "Bpip Infra Private Limited and Ors. Vs. Income Tax

Officer and Ors." in S.B. Civil Writ Petition No. 13297/2021. It is

also contended that the present case is also squarely covered by

this decision.

2. Counsel for the respondent has not disputed the above facts.

3. I have considered the contentions.

4. The dispute in this question pertains to a notice which was

given under Section 148 of the Income Tax Act, after the

amendment of the Income Tax Act which came into force from

01.04.2021. Notices should have been given only after following

(2 of 2) [CW-9731/2021]

the procedure as prescribed under Section 148 (A) of the Income

Tax Act.

5. In view of the fact that similar cases akin to the present one

were decided by Single Judge in "Bpip Infra Private Limited

and Ors. Vs. Income Tax Officer and Ors." (Supra) and the

present case is also squarely covered by this decision, I deem it

proper to allow the writ petition.

6. Accordingly, this Civil Writ Petition is allowed. Re-assessment

issued to the petitioner under Section 148 of the Income Tax Act is

quashed. However, it is left open to the Assessing Authority to

initiate re-assessment proceedings in accordance with the

provisions of Section 148 (A) of the Act as amended by the

Finance Act, 2021 after making due compliance as required under

the law.

(PANKAJ BHANDARI),J

NIKHIL KR. YADAV /27

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