HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 5398/2022
J.K.V. Stonex, SP-4, Parayavaran Marg, RIICO Industrial Area,
Kishangarh- 305801, Rajasthan, Through its Authorized
Represive Vinod Kumar Agarwal S/o Gulab Chand Agarwal, Aged
About 60 Years, Resident Of Ward No. 12, C-10, Aditya Mill
Colony, Kishangarh, Ajmer 305801, Rajasthan.
----Petitioner
Versus
1. Union of India, Through The Revenue Secretary, Ministry
of Finance, Government of India, North Block, New Delhi-
110001.
2. Office of The Income Tax Officer, Ward -1, Kishangarh,
District Ajmer.
----Respondents
For Petitioner(s) : Mr. Rajat Sharma, Advocate for Mr. Prakul Khurana, Advocate For Respondent(s) : Mrs. Parinitoo Jain, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Judgment / Order 05/04/2022 Heard.
At the outset, learned counsel for the petitioner upon instructions would submit that till date no order of assessment has been passed by the Assessing Authority.
Learned counsel for the petitioner would submit that the issue involved in this petition is no longer res integra as it has been put to an end by Division Bench of this Court in the decision rendered on 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch (Downloaded on 07/04/2022 at 09:00:23 PM) (2 of 2) [CW-5398/2022] of petitions) where the notices issued under Section 148 of the Income Tax Act, 1961 have been found to be invalid and impermissible in law and quashed.
In view of the above statement made by learned counsel for the petitioner, the impugned notice issued in the present case, for the reasons stated in the order dated 27.01.2022 passed in the aforesaid cases, is also quashed and set aside and the petition is allowed.
(SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /61 (Downloaded on 07/04/2022 at 09:00:23 PM) Powered by TCPDF (www.tcpdf.org)