Vimal Chand Kumawat S/O Shri ... vs Income Tax Officer
2022 Latest Caselaw 2340 Raj/2

                                                  HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                              BENCH AT JAIPUR

                                                          D.B. Civil Writ Petition No. 4212/2022

                                      Vimal Chand Kumawat S/o Shri Sitaram Kumawat, Aged About 44
                                      Years, Resident Of 8, A, Mahatma Gandhi Nagar, Jaipur, Rajasthan.

                                                                                                           ----Petitioner

                                                                             Versus

                                      Income Tax Officer, Ward 1(3) Jaipur Having Office At New Central,
                                      Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan - 302005

                                                                                                         ----Respondent

For Petitioner(s) : Mr. Akarsh Mathur, Advocate

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

Judgment / Order

15/03/2022

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 /66

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