2025 (6) TMI 1305

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....: NARINDER KUMAR, JUDICIAL MEMBER . This common order is to dispose of the above captioned two appeals. First mentioned appeal - ITA No. 996/JPR/2024 has been filed by the Department and the second mentioned appeal -ITA No. 999/JPR/2024 has been filed by the assessee. In both appeals, challenge is to order dated 30.05.2024, passed by Learned CIT, relating to the assessment year 2012-13. Vide im....

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....lwal v. ACIT, (2024) 161 taxmann.com 255 (Rajasthan), DB Civil Writ Petition No. 18363 of 2019 and others. 5. In the abovesaid decision, our own Hon'ble High Court quashed the notices issued u/s 148 of the Income Tax Act (hereinafter referred to as the "Act") as well as consequential assessment orders, due to the reason that where in case of search conducted on a person incriminating material bel....