Ibrahim A Katthawala v. Deputy Commissioner Of Income Tax (Dcit), Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.5348/2022 Ibrahim A Katthawala S/o Abbas Hussain Katthawala, KatthawalaBuilding, Bhimganj Mandi, Kota Junction, Kota 324002,Rajasthan. ----Petitioner Versus Deputy Commissioner Of Income Tax (DCIT), Circle-2, KotaHaving Its Address At Office Of The Deputy Commissioner OfIncome Tax Circle-2, Kota, Central Revenue Building RawatBhata Road, Kota Rajasthan Through Deputy Commissioner OfIncome Tax. ----Respondent For Petitioner(s) : Mr. Ashok Kumar Gupta, Advocate Mr. Shrawan Kumar Gupta, AdvocateFor Respondent(s): Mrs. Parinitoo Jain, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 06/04/2022 Mrs. Parinitoo Jain, learned counsel enters appearance onbehalf of the respondent. Advance copy of the petition has beensupplied to learned counsel for the respondent. 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 theissue 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/96