G. B. Associates vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 6123 Raj/2

                                               HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                           BENCH AT JAIPUR

                                                        D.B. Civil Writ Petition No. 13176/2022

                                       G. B. Associates
                                                                                                            ----Petitioner
                                                                            Versus
                                       Assistant Commissioner Of Income Tax & Anr.
                                                                                                         ----Respondents

For Petitioner(s) : Mr. Siddharth Ranka Advocate. For Respondent(s) : Mr. Anuroop Singhi Advocate with Mr. N.S. Bhati Advocate.

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI Judgment / Order 09/09/2022

Heard.

Mr. Anuroop Singhi, Advocate enters appearance on behalf of

respondents on advance copy.

Matter be listed on 28.09.2022 along with D.B. Civil Writ

Petition No.12281/2022 and all similar connected matters.

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 IT Act 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 IT Act, further proceedings shall remain

stayed.

Learned counsel for the respondents would be at liberty to

apply for vacating stay order.

(VINOD KUMAR BHARWANI),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ

Sanjay Kumawat-9

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