Anup Agarwal Son Of Prem Narayan ... vs The Assistant Commissioner Of ...
2022 Latest Caselaw 3515 Raj/2

            HIGH COURT OF JUDICATURE FOR RAJASTHAN
                        BENCH AT JAIPUR

                    D.B. Civil Writ Petition No. 6379/2022

      Anup Agarwal Son Of Prem Narayan Agarwal, Aged About 53
      Years, Resident Of 92, Shivaji Chowk, Brahmpuri Kurra, Jaipur,
      Rajasthan.
                                                                         ----Petitioner
                                         Versus
      1.     The Assistant Commissioner Of Income Tax, Income Tax
             Department, Circle 4, Jaipur, Rajasthan.
      2.     The Assistant Commissioner Of Income Tax, Income Tax
             Department, Circle 5, Jaipur, Rajasthan.
      3.     Union Of India, Through Finance Secretary, Ministry Of
             Finance (Department Of Revenue), Central Board Of
             Direct Taxes, North Block, New Delhi 110002.
                                                                      ----Respondents

For Petitioner(s) : Mr. Nemi Chand Choudhary 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

04/05/2022

Mr. Anuroop Singhi, learned counsel enters appearance on

behalf of the respondents.

Advance copy of the petition has been supplied to learned

counsel for the respondents.

At the outset, learned counsel for the petitioner, upon

instructions, would submit that till date, final assessment order

has not been passed.

Learned counsel for the petitioner would submit that the

issue involved in this petition is no longer res integra as it has

(2 of 2) [CW-6379/2022]

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

Sanjay Kumawat-13

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