Brijraj Singh Rathore v. Income Tax Officer, Ward

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 4171/2022 Brijraj Singh Rathore S/o. Sh. Hardayal Singh Rathore aged about33 years, R/o. 1/12, Housing Board, Devipura, Sikar, Behind BusDepo, Sikar-332001, Rajasthan, India. ----Petitioner Versus Income Tax Officer, Ward-1, Sikar Todi Nagar, Sanwali Road,Sikar-332001, Rajasthan. ----Respondent For Petitioner : Mr. Javed Khan Advocate. For Respondent: 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 JAINOrder 24/03/2022 Learned counsel for the petitioner at the outset would submit that the issue involved in this petition is no longer resintegra as it has been put to an end by Division Bench of this Courtin 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 underSection 148 of the Income Tax Act, 1961 have been found to beinvalid 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 theaforesaid cases, is also quashed and set aside and the petition isallowed. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /24