J.K.V. Stonex vs Union Of India
2022 Latest Caselaw 2827 Raj/2

          HIGH COURT OF JUDICATURE FOR RAJASTHAN
                      BENCH AT JAIPUR

                  D.B. Civil Writ Petition No. 5404/2022

   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-
           110 001
   2.      Office Of The Income Tax Officer, Ward-1, Kishangarh
           District Ajmer.
                                                                   ----Respondents

For Petitioner(s) : Mr. Rajat Sharma for Mr. Prakul Khurana For Respondent(s) : Mr. Parinitoo Jain through VC

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN

Judgment / Order

04/04/2022

At the outset, learned counsel for the petitioner upon

instructions submit that till date, no final 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

of petitions) where the notices issued under Section 148 of the

(2 of 2) [CW-5404/2022]

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

CHANDAN /64

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