2022 (9) TMI 984

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..... Abhishek Maratha, Advocate for Revenue. J U D G M E N T MANMOHAN, J: (ORAL) 1. Present Writ Petition has been filed challenging the Order passed under Section 148A(d) and the Notice issued under Section 148 of the Income Tax Act, 1961 ('the Act') dated 25th July, 2022 for Assessment Year 2013-14. Petitioner also challenges the constitutional validity of the Instruction No. 1/2022 issued by th....

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....nes, Government of Rajasthan, Jaipur based on the report of the Committee appointed by the High Court. He states that the High Court of Rajasthan at Jaipur vide order dated 10th March, 2021, after considering the Report of the Committee dated 12th March, 2018 constituted for evaluation of the alleged illegal mining done by the Petitioner in the year 2012-2013 under its order, set aside the order d....

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....to the Respondent No. 2 on 3rd June, 2022, yet the respondent No.2 without considering the objection of the Petitioner, passed the non-speaking and non-reasoned impugned order. 5. Per contra, learned counsel for the respondent-revenue who appears on advance notice states that the decision of the Supreme Court in Union of India vs. Ashish Agarwal, 2022 SCC OnLine SC 543 read with the time extensio....

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....nt, the aforesaid facts disclose that there is a prima facie allegation of income having escaped assessment which will have to be examined by the Revenue Authorities and not the State of Rajasthan. Consequently, the notice under Section 148 of the Act calls for no interference at this stage. 9. As far as the validity of first proviso to Section 149 of the Act is concerned, this Court in Touchston....