Union Of India vs Narendra Kumar Jain S/O. Shri ...
2022 Latest Caselaw 1798 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

               D.B. Special Appeal Writ No. 326/2022

1.     Union Of India, Through Principal Commissioner Of
       Income Tax, Central Revenue Building, Rawat Bhata Road,
       Kota.
2.     The Income Tax Officer, Ward - Bundi, Office Of The
       Income Tax Officer, Bundi (Raj.)
                                                                 ----Appellants
                                   Versus
Narendra Kumar Jain S/o. Shri Mohan Lal Jain, Aged About 48
Years, Prop. M/s. Abhishek Trading Co., R/o Village And Post,
Karwar (Bundi) (Raj) 323616.
                                                                ----Respondent

For Appellant(s) : Ms. Parinitoo Jain through VC For Respondent(s) :

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SUDESH BANSAL

Order

24/02/2022

Defects are waived.

The appeal is filed by the revenue to challenge the judgment

of the learned Single Judge dated 08.12.2021 quashing a notice of

reopening of assessment issued by the assessing officer after

01.04.2021 but for a period prior to the said date. Under identical

circumstances in group of petitions lead case being Sudesh

Taneja Vs. Income Tax Officer and Anr. (D.B. Civil Writ

Petition No. 969/2022) decided on 27.01.2022, petitions of the

assessees were allowed and appeals of the revenue were

dismissed.

(2 of 2) [SAW-326/2022]

Without recording separate reasons therefore this appeal is

also dismissed. Pending applications stand disposed of.

(SUDESH BANSAL),J (AKIL KURESHI),CJ

Kamlesh Kumar/91

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