Citation : 2022 Latest Caselaw 2678 Raj/2
Judgement Date : 30 March, 2022
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 4944/2022
Camus Builders Private Limited, Camus House, 29-B, Suraj Nagar
East, Civil Lines, Jaipur-302006, Rajasthan Through Director
Mahandeo Lal Punia Son of Late Shri Ram Lal, Aged About 75 Years,
Resident of 5, Suraj Nagar East, Civil Lines, Jaipur-302006.
----Petitioner
Versus
Office of The Assistant Commissioner of Income Tax, Income Tax,
Circle-1, 4Th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle,
Jaipur, Rajasthan-302005.
----Respondent
For Petitioner(s) : Mr. Shashank Sharma, 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 /95
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