Beena Chouhan v. Central Board Of Direct Taxes, Ministry Of Finance, Northblock, New Delhi

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.4485/2022 Beena Chouhan W/o Mr. Ratanjit Nathawat, Aged About 48Years, R/o 77 Mangal Nagar Sirsi Road, Panchayawala, Jaipur,Rajasthan- 302012. ----Petitioner Versus 1. Income Tax Officer, Ward 1(1), Jaipur, Income TaxDepartment, Ministry Of Finance, Government Of India,New Central Revenue Building, Bhagwan Dass Road,Jaipur, Rajasthan, 302005Department, Ministry Of Finance, Government Of India,New Central Revenue Building, Bhagwan Dass Road,Jaipur, Rajasthan, 302005 2. Central Board Of Direct Taxes, Ministry Of Finance, NorthBlock, New Delhi-110011 Through Its Chairman.Block, New Delhi-110011 Through Its Chairman. ----Respondents For Petitioner(s) For Respondent(s) : Mr. Yatharth Gupta, Advocate for Ms. Mahi Yadav, Advocate : 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 theaforesaid cases, is also quashed and set aside and the petition isallowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Karan/33