HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 5156/2022
Shri Gopal Prasad Gupta, S/o Late Shri Bhagwati Prasad Gupta, Aged
About 73 Years, 301, Anukampa Mansion -1, M. I Road, Jaipur
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle-4,
Jaipur, NCR Building, Bhagwan Das Road, Jaipur.
2. Union Of India, Through Finance Secretary, Ministry Of Finance
(Department Of Revenue), Central Board Of Direct Taxes,
North Block, New Delhi 110002
----Respondents
For Petitioner(s) : Mr. Archit Bohra, Advocate for Mr. Gunjan Pathak, Advocate For Respondent(s) : Mr. Anuroop Singhi, Advocate with Mr. N.S. Bhati, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Judgment / Order 30/03/2022 Learned counsel for the petitioner at the outset 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 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 /88 (Downloaded on 31/03/2022 at 08:52:07 PM) Powered by TCPDF (www.tcpdf.org)