Girdhar Gopal Mundra v. Assistant Commissioner Of Income Tax, Central Wing, Centralcircle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 7346/2021 Girdhar Gopal Mundra S/o Late Shri Gopi Krishna Mundra, 104-107, Anukampa Ii, M.I. Road, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Wing, CentralCircle-4, New Central Revenue Building, Bhagwan Das Road,Jaipur. ----Respondent Connected With D.B. Civil Writ Petition No. 19146/2019 Girdhar Gopal Mundra S/o Late Shri Gopi Krishna Mundra, AgedAbout 76 Years, 104-107, Anukampa Ii, M.I. Road, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle-7, NewCentral Revenue Building, Bhagwan Das Road, Jaipur. ----Respondent For Petitioner(s) : Mr. Kanishk SinghalFor Respondent(s): Ms. Kriti Kalwania with Mr. Siddharth Bapna HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 30/07/2024 1.Petitioner has filed this writ petition aggrieved by the noticedated 24.03.2020 issued under Section 148 of the Income Tax Actand impugned notice dated 24.02.2021 issued under Section143(2) of the Income Tax Act. 2.It is contended by learned counsel for the petitioners thatsimilar writ petitions were disposed of by the Division Bench ofthis Court in case of ‘Shyam Sunder Khandelwal Vs. AssistantCommissioner of Income Tax’ and other connected matters:D.B.Civil Writ Petition No.18363/2019passed on19.03.2024. 3.The above fact is not disputed by learned counsel appearingfor the respondents. 4. In view of the above, we deem it proper to dispose of thewrit petitions in light of the judgment & order dated 19.03.2024. 5.Consequently, both the notice issued under Section 148 ofIncome Tax Act and the impugned notice are quashed. However,the respondents shall be at liberty to proceed against thepetitioners in accordance with law. 6.The civil writ petitions are accordingly, allowed. (PRAVEER BHATNAGAR),J(PANKAJ BHANDARI),J Seema/14-15