Abhay Chordia v. Assistant Commissioner Of Income Tax, Central Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 4576/2022 Abhay Chordia S/o Shri Ashok Kumar Jain, aged about 40 years,R/o 4459, KGB Ka Rasta, Johari Bazar, Jaipur. Versus ----Petitioner Assistant Commissioner of Income Tax, Central Circle-4,1.Jaipur NCR Building, Bhagwan Das Road, Jaipur.Jaipur NCR Building, Bhagwan Das Road, Jaipur. 2. Union Of India, Through Finance Secretary, Ministry ofFinance (Department of Revenue), Central Board of DirectTaxes, North Block, New Delhi 110002Finance (Department of Revenue), Central Board of DirectTaxes, North Block, New Delhi 110002 ----Respondents For Petitioner : Mr. Archit Bohra Advocate on behalf of Mr. Gunjan Pathak Advocate. of Mr. Gunjan Pathak Advocate. For Respondents: Mr. N.S. Bhati Advocate on behalf of Mr. Anuroop Singhi Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 24/03/2022 Learned counsel for the petitioner at the outset wouldsubmit that the issue involved in this petition is no longer resintegra as it has been put to an end by Division Bench of thisCourt in the decision rendered on 27.01.2022 in Sudesh TanejaVs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ PetitionNo. 969/2022 and batch of petitions) where the notices issuedunder Section 148 of the Income Tax Act, 1961 have been foundto be invalid and impermissible in law and quashed. In view of the above statement made by learnedcounsel for the petitioner, the impugned notice issued in thepresent case, for the reasons stated in the order dated27.01.2022 passed in the aforesaid cases, is also quashed and setaside and the petition is allowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /26