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Camus Builders Private Limited vs Office Of The Assistant ...
2022 Latest Caselaw 2678 Raj/2

Citation : 2022 Latest Caselaw 2678 Raj/2
Judgement Date : 30 March, 2022

Rajasthan High Court
Camus Builders Private Limited vs Office Of The Assistant ... on 30 March, 2022
Bench: Manindra Mohan Shrivastava, Sameer Jain
                                                  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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