Case Law Details
Priya Vs ITO (Allahabad High Court)
Heard Sri Rahul Agarwal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel for the respondent nos. 1 and 2/ Income Tax Department.
This writ petition has been filed praying, inter alia, for the following relief:-
“(i) Issue a writ, or direction in the nature of certiorari quashing the notice dated 22.06.2021 (Annexure-1 to the writ petition) issued by the respondent No.1 under Section 148 of the Act against the petitioner for Assessment Year 2014-15 and the consequential re-assessment proceedings.”
All the learned counsels for the parties jointly state that the controversy involved in the present writ petition, is squarely covered by the Division Bench judgment dated 30.09.2021 (as corrected by the order dated 08.10.2021) in Writ Tax No. 524 of 2021 (Ashok Kumar Agarwal Versus Union of India and Ors) and, therefore, the impugned notice may be quashed and the present writ petition may also be disposed off on the same terms and conditions.
In view of the joint statement made by the learned counsels for the parties, the impugned notice is hereby quashed and the writ petition is disposed off on the same terms and conditions as provided in the judgment of Ashok Kumar Agarwal (supra).
