Case Law Details
Parshvanath Finvest Private Limited Vs Income Tax Department (Rajasthan High Court)
In challenging the notice dated 27.07.2022 (Annexure-11) issued under Section 148 of the Income Tax Act, 1961 (hereinafter to be referred as ‘the IT Act’), the submission of Mr. Prakul Khurana learned counsel for the petitioner is that the aforesaid notice is wholly without jurisdiction as it has been issued in violation of the notification dated 29.03.2022, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
The submission proceeds that by the said notification, a scheme has been formulated whereunder issuance of notice under Section 148 of the IT Act has to be through automated allocation and in a faceless manner, whereas in the instant case, the aforesaid procedure has not been followed, rather the notice has been issued by a particular person and not in a face less manner.
Learned counsel for the respondent No.1 prays for and is allowed one month’s time for filling counter affidavit. Two weeks thereafter is allowed to learned counsel for the petitioner to file rejoinder affidavit.
List for admission/final disposal immediately after six weeks along with D.B. Civil Writ Petition No.16435/2022.
Till the next date of listing, further proceedings pursuant to the impugned notice dated 27.07.2022 (Annexure-11) shall remain stayed.
