M/S Gdm Rice And Pulse Private ... vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 1107 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

               D.B. Civil Writ Petition No. 939/2022

M/s GDM Rice And Pulse Private Limited, Through Its Director Mr.
Brij Mohan Mittal S/o Late Gopal Das Mittal, Aged About 61 Years
Having Office At Industrial Area, G-1 (19-20), Sarna Doongar,
Jaipur, Rajasthan - 302013.
                                                                  ----Petitioner
                                   Versus
Assistant Commissioner of Income Tax Officer, Ward Circle 7,
Jaipur Having Office At Sidhnath Bhawan, Jyoti Nagar Scheme,
Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur,
Rajasthan - 302015.
                                                                ----Respondent

For Petitioner(s) : Mr. Palash Shrivastav, Advocate through VC for Mr. Akarsh Mathur, Advocate For Respondent(s) : Mr. Anuroop Singhi, Advocate through VC

HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BIRENDRA KUMAR

Judgment / Order

28/01/2022

Learned counsel for the petitioner as well as learned counsel

for the revenue 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.

(2 of 2) [CW-939/2022]

In view of the above statement made by learned counsel for

both the parties, 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.

(BIRENDRA KUMAR),J (MANINDRA MOHAN SHRIVASTAVA),J

Mohita /21

Powered by TCPDF (www.tcpdf.org)