Geeta Agarwal v. Income-tax Officer

By CA Nikhil Gupta · Judgment date: 2022-10-11 · Rajasthan High Court

High CourtOperative order controlsPUBLISH_READY

Important disclaimer

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Source status: Sanitized readable full judgment copy packaged; the exact issuing-court primary record remains pending. Open packaged judgment PDF. This indexed page retains explicit official-source and later-history disclosures for reliance checks.

Case in 2 minutes

Geeta Agarwal Vs Income-tax Officer (Rajasthan High Court) Date-11th October 2022 Sub-Notice u/s 148 issued on 26th July, 2022 for AY 2016-17 for income escaping Rs 8 lacs stayed in view of the same having been issued beyond three years from the end of the Assessment year for an amount of income escaping assessment below Rs 50 lacs. The Rajasthan High court in this case found prima facie case and stayed the notice issued without being swayed by the argument of the department counsel regarding the TOLA and the decision in the case of Touchstone by Delhi High Court. This being an interim order, the final outcome…

Result: Operative order controls. The controlling text is the reasoning and operative order in the packaged judgment, not this editorial summary.

Case snapshot

Court / TribunalRajasthan High Court

Case numberD.B. Civil Writ Petition No. 14794/2022

Decision date2022-10-11

Assessment yearAY 2016-2017

CoramHON'BLE MR. JUSTICE VINOD KUMAR BHARWANI

OutcomeOperative order controls

Sections / provisions: 148; 148A of Income-tax Act; 1961

Questions before the Court / Tribunal

Geeta Agarwal Vs Income-tax Officer (Rajasthan High Court) Date-11th October 2022 Sub-Notice u/s 148 issued on 26th July, 2022 for AY 2016-17 for income escaping Rs 8 lacs stayed in view of the same having been issued beyond three years from the end of the Assessment year for an amount of income escaping assessment below Rs 50 lacs. The Rajasthan High court in this case found prima facie case and stayed the notice issued without being swayed by the argument of the department counsel regarding the TOLA and the decision in the case of Touchstone by Delhi High Court. This being an interim order, the final outcome…
What factual, statutory and procedural conditions control the relief?
How does the operative order apply to the parties and the challenged proceeding?

JUDGMENT-GROUNDED CASE RECORD

Material facts and procedural background

D.B. Civil Writ Petition No. 14794/2022 Geeta Agarwal Wife Of Shri Navratan Agarwal ----Petitioner Versus Income Tax Officer & Ors. ----Respondents

For Petitioner(s) : Mr. Siddharth Ranka, Advocate with Mr. Muzaffar Iqbal, Advocate, Mr. Rohan Chatter, Advocate, Mr. Saurav Harsh, Advocate & Ms. Apeksha Bapna, Advocate For Respondents : Mr. Anuroop Singhi, Advocate with No.1 & 2 Mr. N.S. Bhati, Advocate

Learned counsel for the petitioner pressed his application

this Court has protected those petitioners by interim order,

Learned counsel for the petitioner would argue that in the

Appellant / assessee submissions

Learned counsel for the petitioner pressed his application

Learned counsel appearing for Respondent No.1 & 2,

Learned counsel for the petitioner would argue that in the

petitioner. According to the learned counsel for the petitioner,

Revenue / respondent submissions

Per contra, learned counsel appearing for the revenue

Learned counsel for the revenue would be at liberty to

Court / Tribunal analysis and reasoning

We have heard learned counsel for the parties on the issue

On prima facie considerations, we find that in the present

Operative decision and relief

The result is recorded as Operative order controls. The exact relief and qualifications are controlled by the final operative paragraphs of the packaged judgment.

Official source and later-history control

Primary record: OFFICIAL_PRIMARY_SEARCH_PENDING

Later-history status: REVIEW_APPEAL_SLP_CHECK_PENDING

High Court review, intra-court appeal where applicable, and Supreme Court SLP/appeal history remain to be closed.

Release decision: Published with a sanitized local judgment copy and explicit source disclosure; official-primary retrieval and later-history surveillance remain open. Checked 2026-08-11; page is published as index,follow with these limitations disclosed.

FININ2MIN ANALYSIS

Ratio and legal principle

The packaged judgment addresses Geeta Agarwal Vs Income-tax Officer (Rajasthan High Court) Date-11th October 2022 Sub-Notice u/s 148 issued on 26th July, 2022 for AY 2016-17 for income escaping Rs 8 lacs stayed in view of the same having been issued beyond three years from the end of the Assessment year for an amount of income escaping assessment below Rs 50 lacs. The Rajasthan High court in this case found prima facie case and stayed the notice issued without being swayed by the argument of the department counsel regarding the TOLA and the decision in the case of Touchstone by Delhi High Court. This being an interim order, the final outcome…. The precise proposition must be read with the Court/Tribunal's reasoning and operative directions.
Reliance depends on matching the statutory version, jurisdiction, procedural stage and material evidence recorded in the judgment.

Why this judgment matters

This decision is relevant to practitioners and affected parties dealing with geeta agarwal vs income-tax officer (rajasthan high court) date-11th october 2022 sub-notice u/s 148 issued on 26th july, 2022 for ay 2016-17 for income escaping rs 8 lacs stayed in view of the same having been issued beyond three years from the end of the assessment year for an amount of income escaping assessment below rs 50 lacs. the rajasthan high court in this case found prima facie case and stayed the notice issued without being swayed by the argument of the department counsel regarding the tola and the decision in the case of touchstone by delhi high court. this being an interim order, the final outcome… Its value lies in showing how the adjudicating forum connected the applicable rule to the proved facts and procedural posture.

Practitioner action points

Match the statutory version, jurisdiction, procedural stage and decisive evidence before relying on the result.
Verify current appellate, review and SLP history and any later amendment or controlling authority.
Attach the complete judgment to the working paper or filing and cite the paragraph/page supporting the proposition.

Can I rely on this judgment?

Authority level	High Court
Source integrity	Sanitized readable full judgment copy packaged; issuing-court primary pending
Repository release	PUBLISH_READY
Reliance rule	Verify current history and cite the judgment's narrow proposition, not the editorial headnote.

Does this case match your facts?

Stronger match when

The same primary issue is raised.
The same statutory version and jurisdiction apply.
The procedural stage and burden of proof are comparable.
The material documentary record is substantially similar.

Weaker / distinguishable when

A later higher-court ruling changes the position.
The statutory provision or relevant period differs.
The evidence or procedural chronology is materially different.
A defect decisive here was cured in the user's case.

Questions this judgment answers

What was the main dispute in Geeta Agarwal v. Income-tax Officer?

Which facts matter most?

D.B. Civil Writ Petition No. 14794/2022 Geeta Agarwal Wife Of Shri Navratan Agarwal ----Petitioner Versus Income Tax Officer & Ors. ----Respondents

What did the Rajasthan High Court decide?

Operative order controls

What legal principle can be taken from the judgment?

The packaged judgment addresses Geeta Agarwal Vs Income-tax Officer (Rajasthan High Court) Date-11th October 2022 Sub-Notice u/s 148 issued on 26th July, 2022 for AY 2016-17 for income escaping Rs 8 lacs stayed in view of the same having been issued beyond three years from the end of the Assessment year for an amount of income escaping assessment below Rs 50 lacs. The Rajasthan High court in this case found prima facie case and stayed the notice issued without being swayed by the argument of the department counsel regarding the TOLA and the decision in the case of Touchstone by Delhi High Court. This being an interim order, the final outcome…. The precise proposition must be read with the Court/Tribunal's reasoning and operative directions. Reliance depends on matching the statutory version, jurisdiction, procedural stage and material evidence recorded in the judgment.

Which provisions should be checked?

148, 148A of Income-tax Act, 1961

When is the case most useful?

When the user's facts raise the same issue - Geeta Agarwal Vs Income-tax Officer (Rajasthan High Court) Date-11th October 2022 Sub-Notice u/s 148 issued on 26th July, 2022 for AY 2016-17 for income escaping Rs 8 lacs stayed in view of the same having been issued beyond three years from the end of the Assessment year for an amount of income escaping assessment below Rs 50 lacs. The Rajasthan High court in this case found prima facie case and stayed the notice issued without being swayed by the argument of the department counsel regarding the TOLA and the decision in the case of Touchstone by Delhi High Court. This being an interim order, the final outcome… - at a comparable procedural stage and under the same statutory version.

What could distinguish the case?

Different evidence, jurisdiction, statutory period, procedural chronology, or later controlling authority can materially change the result.

Can it be cited without another current-law check?

No. Read the packaged judgment and verify current appellate/review/SLP history, statutory amendments and jurisdiction before citation or advice.