Hindustan Tradecom Private Limited v. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipurroom

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4229/2022 Hindustan Tradecom Private Limited, 402, Royal World, Sansar ChandraRoad, Jaipur Through Director Vikram Singh Kanoongo S/o Late ShriGhanshyam Das Kanoongo, Aged About 38 Years, R/o C-15, SurajpoleMandi, Jaipur 302001. ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1, JaipurRoom No. 408, 4Th Floor, Jeevan Nidhi 2, Lic Building, AmbedkarCircle, Jaipur. 2. Union Of India Through Finance Secretary, Ministry Of Finance(Department Of Revenue), Central Board Of Direct Taxes, NorthBlock, New Delhi-110002. ----Respondents For Petitioner(s) : Ms. Ishita Rawat Advocate on behalf of Mr. Gunjan Pathak Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 16/03/2022 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. 969/2022 andbatch of 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 Sanjay Kumawat-50