Agarwal Financial Services v. Assistant Commissioner Of Income Tax, Circle-1, Jaipur, Ncrbuilding, Statue Circle, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.4375/2022 Agarwal Financial Services, Having Its Registered Office At 514-516, 5Th Floor, Sun N Moon Chambers, Near Ajmer Pulia, Jaipur,Rajasthan, 302006 Through Its Partner Vijay Kumar Agarwal ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-1, Jaipur, NcrBuilding, Statue Circle, Jaipur. ----Respondent For Petitioner(s) : Mr. Aditya Vijay, Advocate For Respondent(s): Mr. N.S. Bhatti, Advocate for Mr. Anuroop Singhi, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 22/03/2022 Learned counsel for the petitioner at the outset would submitthat the issue involved in this petition is no longer res integra as ithas been put to an end by Division Bench of this Court in thedecision rendered on 27.01.2022 in Sudesh Taneja Vs. Income TaxOfficer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022and batch of petitions) where the notices issued under Section148 of the Income Tax Act, 1961 have been found to be invalidand impermissible in law and quashed. In view of the above statement made by learned counsel forthe petitioner, the impugned notice issued in the present case, forthe reasons stated in the order dated 27.01.2022 passed in the aforesaid cases, is also quashed and set aside and the petition isallowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Karan/13