Mahesh Mordia S/O Sh. Parasram ... vs Income Tax Officer
2022 Latest Caselaw 1116 Raj/2

                                                HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                            BENCH AT JAIPUR

                                                       D.B. Civil Writ Petition No. 1367/2022

                                   Mahesh Mordia S/o Sh. Parasram Mordia, Aged About 42 Years, R/o-
                                   B-2, Anukampa Atlantis, 22 Godown, Jaipur-302005, Rajasthan, India.

                                                                                                        ----Petitioner

                                                                          Versus

                                   Income Tax Officer, Ward-6(2), Jaipur, NCR Building, Statue Circle,
                                   Jaipur.

                                                                                                      ----Respondent

For Petitioner(s) : Mr. Aditya Vijay, Advocate through VC 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.

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 /33

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