Shree Gajanand Marbles Sp 4 Co ... vs Income Tax Officer
2022 Latest Caselaw 2670 Raj/2

         HIGH COURT OF JUDICATURE FOR RAJASTHAN
                     BENCH AT JAIPUR

                 D.B. Civil Writ Petition No. 5162/2022

   Shree Gajanand Marbles SP 4 Co Shivam Marbles, Paryavaran
   Road Industrial Area, Kishangarh Madanganj, Ajmer 305801,
   Rajasthan India Through Its Partner Suresh Chand Kakani S/o
   Late Chandan Mal Kakani Aged About 63 Years, Resident of 53,
   Friends Colony, Opposite New Housing Board Khoda Ganeshji
   Road, Madanganj, Kishangarh (Rural), Madanganj, Kishangarh,
   Ajmer, Rajasthan, 305801
                                                                        ----Petitioner
                                        Versus
   1.     Income Tax Officer, Ward 1, Kishengrh, Kishangarh,
          Rajasthan, City Road, Kishangarh, Rajasthan, 305801
   2.     Central Board of Direct Taxes, Ministry of Finance, Having
          Its Address At 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.

(2 of 2) [CW-5162/2022]

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 /100

Powered by TCPDF (www.tcpdf.org)