Babita Agarwal Wife Of Ram Kishore Agarwal v. Income Tax Officer, Ward 4(1) Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.6030/2022 Babita Agarwal Wife Of Ram Kishore Agarwal, Aged About 49Years, Resident Of E-89, Kedia Palace, Murlipura Scheme, SikarRoad, Jaipur, Rajasthan-302023. ----Petitioner Versus 1. Income Tax Officer, Ward 4(1) Jaipur Having Its AddressAt New Central Revenue Building, Bhagwan Das Road,Jaipur 302005.At New Central Revenue Building, Bhagwan Das Road,Jaipur 302005. 2. Central Board Of Direct Taxes, Ministry Of Finance, HavingIts Address At North Block, New Delhi-110011 ThroughIts Chairman.Its Address At North Block, New Delhi-110011 ThroughIts Chairman. ----Respondents For Petitioner(s) : Ms. Apeksha Bapna, Advocate for Mr. Siddharth Ranka, Advocate For Respondent(s): Mr. Nikhil Simlote, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 25/04/2022 Mr. Nikhil Simlote, learned counsel enters appearance on behalf of the respondents. Advance copy of the petition has beensupplied to learned counsel for the respondents. At the outset, learned counsel for the petitioner uponinstructions would submit that till date no order of assessment hasbeen passed by the Assessing Authority. Learned counsel for the petitioner would submit that the issue involved in this petition is no longer res integra as it hasbeen put to an end by Division Bench of this Court in the decisionrendered on 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batchof petitions) where the notices issued under Section 148 of theIncome Tax Act, 1961 have been found to be invalid andimpermissible 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 theaforesaid cases, is also quashed and set aside and the petition isallowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Karan/13