Vimla Devi Jain D/O Shri Ramjas ... vs Income Tax Officer
2022 Latest Caselaw 2157 Raj/2

                                                  HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                              BENCH AT JAIPUR

                                                       D.B. Civil Writ Petition No. 3077/2022

                                       Vimla Devi Jain D/o Shri Ramjas Agarwal, Aged About 69 Years,
                                       R/o Patel Road, Newai, District Tonk 304021 (Rajasthan)
                                                                                                          ----Petitioner
                                                                           Versus
                                       Income Tax Officer, Ward Tonk, Rajasthan, Malpura Gate, Kala
                                       Baba, Tonk, Tonk, Rajasthan, 304001
                                                                                                        ----Respondent

For Petitioner(s) : Mr. Devang Gargieya, Advocate for Mr. Mahendra Gargieya, Advocate

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN

Judgment / Order

10/03/2022

Learned counsel for the petitioner 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 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 /3

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