Nand Lal Khanchandani S/O Harial ... vs Office Of The Assistant ...
2022 Latest Caselaw 2738 Raj/2

                                            HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                        BENCH AT JAIPUR

                                                     D.B. Civil Writ Petition No. 5001/2022
                                      Nand Lal Khanchandani S/o Harial Das, Aged About 64 Years,
                                      Resident Of 149 Sindhi Colony Bani Park Jaipur Rajasthan
                                      302016.
                                                                                                          ----Petitioner
                                                                           Versus
                                      Office Of The Assistant Commissioner Of Income Tax, Circle 1,
                                      JPR, New Central Revenue Building, Bhagwan Dass Road, Jaipur,
                                      Rajasthan, 302005.
                                                                                                        ----Respondent

For Petitioner(s) : Mr. Banshi Dhar Badaya, 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

31/03/2022

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 /15

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