Shree Ganesh Trading Co vs Income Tax Officer
2022 Latest Caselaw 2680 Raj/2

                                                  HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                              BENCH AT JAIPUR

                                                          D.B. Civil Writ Petition No. 4354/2022
                                      Shree Ganesh Trading Co, Having Its Address At 14, Near Balaji
                                      Temple, Madanganj, Kishangarh - 305801 In The State Of Rajasthan
                                      Through Its Partner Shri Sarveshwar Agarwal
                                                                                                           ----Petitioner

                                                                             Versus
                                      1.      Income Tax Officer, Ward 1, Kishangarh, Having Its Address At
                                              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. Saurav Harsh, Advocate for Mr. Siddharth Ranka, 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 /14

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