ANAND RASTOGI AND ANOTHER v. UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE AND 4 OTHERS
WTAX/4815/2025 · 2025-09-22
Prashant Bilgaiyan Registrar J Criminal, Shekhar B Saraf
body2025
DailyLaw.ai
[ 2025 DAILYLAW 99260 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 99260 (ALL) · dailylaw.ai ]
Judgment text
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4815 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J.
HON'BLE PRAVEEN KUMAR GIRI, J.
1. Heard Sri Arka Pratim Chowdhury, learned counsel for the petitioner, Sri Abhishek Shukla, learned counsel for the respondent no. 3 and 4, Sri Naveen Chandra Gupta, learned counsel for the respondent no. 1 and Sri Anurag Singh, learned counsel for the respondent no. 5.
2. It appears that the petitioners were summoned under section 131(1A) of the Income Tax Act, 1961, by the Income Tax authorities at Kolkata. The petitioners appeared before the authorities and furnished explanation. A notice was also issued by the jurisdictional officer at Bareilly. Since the petitioners filed their returns in Bareilly, this officer has the authority to issue the notice under section 131(1A) of the Income Tax Act,
1961.
3. In light of the same, we are of the view that no interference is required by this Court, at this stage, since the notice is only a summon to appear and to produce the documents either personally or through an authorized representative. Versus Counsel for Petitioner(s) : Anurag Singh Counsel for Respondent(s) : A.S.G.I., Abhishek Shukla, Ankur Agarwal Anand Rastogi And Another .....Petitioner(s) Union Of India, Through The Secretary, Ministry Of Finance Department Of Revenue And 4 Others .....Respondent(s)
4. In light of the above, we direct the petitioners to appear personally or through an authorized representative before the authorities concerned on October 14, 2025, at 11.00 A.M.
5. We make it clear that no adjournment shall be sought by the petitioners.
6. With the above direction, the writ petition is disposed of. September 23, 2025 K.K. Maurya WTAX No. 4815 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) Digitally signed by :- KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad