ATAL CONSTRUCTION CO Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner has moved this Court for quashing the notice dt. 15th Nov., 1996, which had been issued to the petitioner initiating a proceeding in pursuance of the Circular No. 737, dt. 23rd Feb., 1996, issued by the CBDT respondent No. 2 herein. It is not necessary to enter into the grounds for such challenge as the said circular already stands quashed by a co-ordinate Bench at Principal Seat, Jodhpur, which is reported in A.S. Construction Co. vs. Union of India & Anr. (1998) 144 CTR (Raj) 69 in S.B. Civil Writ Petition No. 642-1997, I see no reason to take a different view from the order passed earlier. Accordingly, the impugned notice as contained in Annexure stands quashed and the Assessing Authority is directed to drop the proceeding and start fresh proceeding as per amendment introduced in the year 1997 in proviso to sub-s. (2) of S. 44AD of the IT Act. The writ petition accordingly stands disposed of.