Mateshwari Minerals vs Union Of India
2022 Latest Caselaw 2742 Raj/2

                                               HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                           BENCH AT JAIPUR

                                                          D.B. Civil Writ Petition No. 5228/2022
                                      Mateshwari Minerals, Through Its Partner Mr. Gajendra Gyanpuria, S/o,
                                      Bhagwat Prasad Sharma, Having Its Registered Office At Bainad Road, Dadi
                                      Ka Phatak, Jhotwara, Jaipur, Rajasthan - 302012.

                                                                                                           ----Petitioner

                                                                             Versus
                                      1.      Union Of India, Through Secretary, Department Of Revenue,
                                              Ministry Of Finance, Government Of India, North Block, Central
                                              Secretariat, New Delhi 110001.
                                      2.      Income Tax Officer, Ito Wd 7(1), Jaipur Having Its Address At
                                              Sidhnath Bhawan, Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi
                                              Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan -
                                              302015

                                                                                                         ----Respondents

For Petitioner(s) : Mr. Mohit Khandelwal, 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 /119

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