J.K.V. Stonex vs Union Of India
2022 Latest Caselaw 2868 Raj/2

         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

(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

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