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HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

S.B. Civil Writ Petition No. 7805/2021

Uma Devi Gupta W/o Sh. Babu Lal Gupta, Aged About 86 Years,
R/o- Opp. Laxmi Narayan Mandir, Ajmer Road, Madanganj,
Kishangarh, Ajmer-305801 (Raj.)
----Petitioner
Versus
Income Tax Officer, Ward-1, Kishangarh, Ajmer.
----Respondent
Connected With
S.B. Civil Writ Petition No. 7807/2021
Rajendra Gupta (Huf), Representative Through Karta Shri
Rajendra Gupta S/o Sh. Babu Lal Gupta, Aged About 56 Years,
R/o- Opp. Laxmi Narayan Mandir, Ajmer Road, Madanganj,
Kishangarh, Ajmer-305801 (Raj.)
----Petitioner
Versus
Income Tax Officer, Ward-1, Kishangarh, Ajmer.
----Respondent
S.B. Civil Writ Petition No. 7809/2021
Sourabh Gupta S/o Sh. Dharmendra Gupta, Aged About 25
Years, R/o- 202, Near Gas Company, Opp. Laxmi Narayan
Temple, Madanganj, Ajmer Road, Kishangarh- 305801, District-
Ajmer (Raj.)
----Petitioner
Versus
Income Tax Officer, Ward-1, Kishangarh, Ajmer.
----Respondent
S.B. Civil Writ Petition No. 7810/2021
Dharmendra Gupta (Huf), Through Its Karta Shri Dharmendra
Gupta S/o Sh. Babu Lal Gupta, Aged About 54 Years, R/o- Opp.
Laxmi Narayan Mandir, Ajmer Road, Madanganj, Kishangarh,
Ajmer-305801 (Raj.)
----Petitioner
Versus

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Income Tax Officer, Ward-1, Kishangarh, Ajmer.

----Respondent
S.B. Civil Writ Petition No. 7769/2021

C R Kothari And Sons Stock Broking Private Limited, Having Its

Registered Office At 12, Lrcm Officers Colony, Mehta Cottage,
119/505, Darshan Purva Kalpi Road, Kanpur 208012 Uttar
Pradesh, Th. Its Authorised Signatory Hemant Kothari S/o Late
Shri Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7,
Jawahar Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent
Connected With
S.B. Civil Writ Petition No. 7770/2021
Robust Finvest Private Limited, Having Its Registered Office At
Kothari House, A-495/a, Panchsheel Nagar, A Block Makarwali
Road Ajmer Th. Its Authorised Signatory Hemant Kothari S/o
Late Shri Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7,
Jawahar Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent
S.B. Civil Writ Petition No. 7771/2021
Chartered Gold Financial Services Private Limited, Having Its
Registered Office At Kothari House, A-495/a, Panchsheel Nagar,
A Block, Makarwali Road, Ajmer, Th. Its Authorised Singnatory
Pradeep Kothari S/o Late Shri Chainraj Kothari Aged About 62
Years, R/o 1403, Amarnath Towers, Off Yari Road, Versova,
Andheri West, Mumbai-400061.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent

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S.B. Civil Writ Petition No. 7772/2021

C R Kothari And Sons Commodities Private Limited, Having Its
Registered Office At Kothari House, A-495/a, Panchsheel Nagar,
A Block, Makarwali Road, Ajmer 305006, Rajasthan Through Its
Authorised Signatory Priti Kothari W/o Mr. Alok Kothari, R/o
1403, Amarnath Towers, Off. Yari Road, Versova, Andheri
(West), Mumbai-400061.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent
S.B. Civil Writ Petition No. 7776/2021
Robust Finvest Private Limited, Having Its Registered Office At
Kothari House, A-495/a, Panchsheel Nagar, A Block Makarwali
Road, Ajmer Through Its Director Hemant Kothari S/o Late Shri
Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7, Jawahar
Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent
S.B. Civil Writ Petition No. 7777/2021
Robust Finvest Private Limited, Having Its Registered Office At
Kothari House, A-495/a, Panchsheel Nagar, A Block Makarwali
Road, Ajmer Through Its Director Hemant Kothari S/o Late Shri
Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7, Jawahar
Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent
S.B. Civil Writ Petition No. 7780/2021
C R Kothari And Sons Commodities Private Limited, Having Its
Registered Office At Kothari House, A-495/a, Panchsheel Nagar,
A Block, Makarwali Road, Ajmer 305006, Rajasthan Th. Its
Authorized Signatory Priti Kothari W/o Mr. Alok Kothari, R/o
1403, Amarnath Towers, Off. Yari Road, Versova, Andheri
(West), Mumbai-400061.

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----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent
S.B. Civil Writ Petition No. 7781/2021
C R Kothari And Sons Stock Broking Private Limited, Having Its
Registered Office At 12, Lrcm Officers Colony, Mehta Cottage,
119/505, Darshan Purva Kalpi Road, Kanpur 208012 Uttar
Pradesh, Through Its Authorized Signatory Hemant Kothari S/o
Late Shri Chainraj Kothari, Aged About 61 Years, R/o 4-Ya-7,
Jawahar Nagar, Monilek Hospital Marg, Jaipur-302004 (Raj.)
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-2, Ajmer.
----Respondent

S.B. Civil Writ Petition No. 7707/2021

Mukesh Misra , S/o Shri Bhagwan Misra, Aged About 51

Years, Resident Of Plot No. 3827, Dhanraj Mahal, Msb Ka
Rasta, Johari Bazaar, Jaipur.
----Petitioner
Versus
1. Income-Tax Officer Ward 1(1), New Central Revenue
Building, Janpath, Jaipur.
2. Central Board Of Direct Taxes, Government Of India,
Through Its Chairman,, North Block, Central
Secretariat, New Delhi 110 001.
3. Union Of India, Through Secretary, Department Of
Revenue, Ministry Of Finance, Government Of India,
North Block, Central Secretariat, New Delhi 110 001.
----Respondents

S.B. Civil Writ Petition No. 7973/2021

Shri Girraj Industries, Having Its Address At B-5, Shiv Marg,

Bani Park, Jaipur 302016 (Since Dissolved) Through Its Ex-
Partner Shri Dwarka Das Somani Having His Address At B-5,
Somani Bhawan, Shiv Marg, Bani Park, Jaipur.

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----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having
Its Address At New Central Revenue Building, Bhagwan Dass
Road, Jaipur.
----Respondent

For Petitioner(s) : Mr. Ajatshatru Mina, Adv.

Mr. Dileep Shivpuri, Adv.
Ms. Surabhi Singh, Adv.
Mr. Siddharth Ranka, Adv.
Mr. Saurav Harsh, Adv.
For Respondent(s) : Ms. Parinitoo Jain, Adv.

HON'BLE MR. JUSTICE ASHOK KUMAR GAUR

Order
29/07/2021

Office is directed to connect these matters.

In all these writ petitions the issue is with regard to the

application of amendment made in the Finance Act, 2021

published in the Official Gazette on 28.03.2021 whereby Section

148 of the Income Tax Act, 1961 has been substituted and 148-A

has been inserted.

Learned counsel appearing for the petitioners submitted that

impugned notices in all the cases have been issued under Section

148 of the Income Tax Act, 1961 without complying with the

provisions of Section 148 of the Income Tax Act, 1961.

Learned counsel for the petitioners submitted that as per the

amendment as introduced with effect from 01.04.2021 by the

Central Government, it was incumbent on the Assessing Officer to

first conduct an enquiry with the prior approval of the Specified

Authority with respect to the information suggesting that income

chargeable to tax has escaped assessment.

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Learned counsel for the petitioners further submitted that

opportunity is also required to be given to assessee under Section

148-A of the Income Tax Act by serving him with a notice to show

cause within specified time, as why notice under Section 148 of

the Income Tax Act, 1961 may not be issued on the basis of

information suggesting that income chargeable to the tax has

escaped assessment.

Learned counsel for the petitioners submitted that the

different High Courts-Delhi High Court, Calcutta High Court and

Bombay High Court, are also seized with the similar kind of

matters and interim order has also been passed.

This Court instead of granting ex-parte interim order at first

instance, thought it proper to serve copy of writ petitions in the

office of counsel, representing Income Tax Department, and as

such, copies were served in the office of Mr. Anuroop Singhi, Adv.

and Ms. Parinitoo Jain, Adv.

Ms. Parinitoo Jain, Adv. is appearing and submits that some

time may be granted to seek instructions as copies of the writ

petitions, have been served to her only yesterday.

Ms. Parinitoo Jain, Adv. is granted four weeks time to seek

necessary instructions and to file reply to the writ petitions as well

as stay applications.

Ms. Parinitoo Jain, Adv. will also be free to make an

application after filing of the reply for vacation of stay order, if

department intends to do so.

Ms. Parinitoo Jain, Adv. submits that she will represent the

Revenue-Department and as such her name be shown in the

cause-list.

List all these cases on 06.09.2021.

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In the meanwhile, the respondents are directed not to

proceed further in response to notices issued to the petitioners

under Section 148 of the Income Tax Act, 1961.

A copy of this order be separately placed in each petition.

(ASHOK KUMAR GAUR),J

Ramesh Vaishnav /86/Monika

73-84, 88 & 44

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