Valentine Jewellery (India) ... vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 2675 Raj/2

                                              HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                          BENCH AT JAIPUR

                                                          D.B. Civil Writ Petition No. 5137/2022
                                      Valentine Jewellery (India) Private Limited, G1-15, 16 Gem And
                                      Jewellery Zone, EPIP, Sitapura, Jaipur, Through Shri Dinesh Kumar
                                      Khatoria, S/o Late Shri Damodar Lal Khatoria, Aged About 62 Years,
                                      SB-40, Rambagh Circle, Tonk Road, Jaipur
                                                                                                            ----Petitioner

                                                                              Versus
                                      1.          Assistant Commissioner of Income Tax, Circle-6, Jaipur, NCR
                                                  Building, Bhagwan Das Road, Jaipur.
                                      2.          Union of India, Through Finance Secretary, Ministry of Finance
                                                  (Department of Revenue), Central Board of Direct Taxes, North
                                                  Block, New Delhi 110002
                                                                                                          ----Respondents

For Petitioner(s) : Mr. Archit Bohra, Advocate for Mr. Gunjan Pathak, Advocate For Respondent(s) : Mr. Anuroop Singhi, Advocate with Mr. N.S. Bhati, 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 /97

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