Office Of The Income Tax Officer vs Nawdip Khemka S/O Late Gulab Chand ...
2022 Latest Caselaw 1131 Raj/2

       HIGH COURT OF JUDICATURE FOR RAJASTHAN
                   BENCH AT JAIPUR

              D.B. Special Appeal Writ No. 162/2022

                                       In

              S.B. Civil Writ Petition No. 13414/2021

Office Of The Income Tax Officer, ITO, WD 1(3), Income Tax
Department, New Central Revenue Building, Bhagwan Das Road,
Jaipur (Raj.)-302005
                                                                  ----Appellant
                                   Versus
Nawdip Khemka S/o Late Gulab Chand Khemka, Aged About 55
Years, R/o 30, Janpath, Kishan Nagar, Shyam Nagar, Jaipur
302019, Rajasthan.
                                                                ----Respondent

For Appellant(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 appellant at the outset would submit

that the issue involved in this appeal 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 and appeals filed by the

revenue have been dismissed.

(2 of 2) [SAW-162/2022]

In view of the above statement made by learned counsel for

appellant, present appeal is dismissed for the reasons stated in

the order dated 27.01.2022 passed in the aforesaid cases.

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

Mohita /17

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