Satish Sharma S/O Jagdish Prasad ... vs Income Tax Officer
2022 Latest Caselaw 2668 Raj/2

                                               HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                           BENCH AT JAIPUR

                                                          D.B. Civil Writ Petition No. 5165/2022
                                      Satish Sharma S/o Jagdish Prasad Sharma, Aged About 56 Years,
                                      Resident of 31, Surya Nagar, Taron Ki Kont, Tonk Road, Jaipur -
                                      302018, Rajasthan.
                                                                                                           ----Petitioner

                                                                             Versus
                                      1.      Income Tax Officer, Ward 6(4), New Central Revenue Building
                                              Bhagwan Dass Road, Jaipur Rajasthan 302005.
                                      2.      Central Board of Direct Taxes, Ministry of Finance, North Block,
                                              New Delhi - 110011 Through Its Chairman
                                                                                                         ----Respondents

For Petitioner(s) : Mr. Prateek Kedawat, Advocate For Respondent(s) : Mrs. Parinitoo Jain, Advocate

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

30/03/2022

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 /101

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