Raghav Enterprises vs Income Tax Officer
2022 Latest Caselaw 6448 Raj/2

          HIGH COURT OF JUDICATURE FOR RAJASTHAN
                      BENCH AT JAIPUR

                 D.B. Civil Writ Petition No. 14339/2022

    Raghav Enterprises
                                                                      ----Petitioner
                                      Versus
    Income Tax Officer & Anr.
                                                                   ----Respondents

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

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE VINOD KUMAR BHARWANI

Judgment / Order

29/09/2022

Mr. Anuroop Singhi, Advocate enters appearance & takes

notice on behalf of the respondents.

In addition, a copy of petition along with annexures be

supplied to learned counsel for the respondents today itself and

reply be filed within two weeks.

List this case after two weeks along with D.B. Civil Writ

Petition No.12281/2022.

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 Income Tax Act, 1961 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 Income Tax Act, 1961,

further proceedings shall remain stayed.

(2 of 2) [CW-14339/2022]

Learned counsel for the respondents is at liberty to move

application under Article 226(3) of the Constitution of India for

vacating stay order.

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

Sanjay Kumawat-18

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