Kandoi Metal Powders ... vs Deputy Commissioner Of Income Tax
2022 Latest Caselaw 6485 Raj/2

         HIGH COURT OF JUDICATURE FOR RAJASTHAN
                     BENCH AT JAIPUR

                 D.B. Civil Writ Petition No. 14493/2022

   Kandoi Metal Powders Manufacturing Company Private Limited
                                                                     ----Petitioner
                                      Versus
   Deputy Commissioner Of Income Tax
                                                                   ----Respondent

For Petitioner(s) : Mr. Jagpravesh Singh Advocate on behalf of Mr. Shankar Lal Poddar Advocate.

For Respondent(s) : Ms. Parinitoo Jain Advocate.

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

Judgment / Order

30/09/2022

Heard.

Ms. Parinitoo Jain, Advocate enters appearance & takes

notice on behalf of the respondent.

A copy of petition along with annexures has been supplied to

learned counsel for the respondent.

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-14493/2022]

Learned counsel for the respondent 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-14

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