Income Tax Officer, Ward-1, Kishangarh, Ajmer v. Dharmendra Gupta (Huf)

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 402/2022 Income Tax Officer, Ward-1, Kishangarh, Ajmer. ----Appellant Versus Dharmendra Gupta (Huf), Through Its Karta Shri DharmendraGupta S/o Sh. Babu Lal Gupta, Aged About 54 Years, R/o Opp,Laxmi Narayan Mandir, Ajmer Road, Madanganj, Kishangarh,Ajmer - 305801 (Raj.) ----Respondent For Appellant(s) : Ms. Parinitoo Jain through VCFor Respondent(s): HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SUDESH BANSAL Order 24/02/2022 Defects are waived. The appeal is filed by the revenue to challenge the judgmentof the learned Single Judge dated 02.12.2021 quashing a notice ofreopening of assessment issued by the assessing officer after01.04.2021 but for a period prior to the said date. Under identicalcircumstances in group of petitions lead case being SudeshTaneja Vs. Income Tax Officer and Anr. (D.B. Civil WritPetition No. 969/2022) decided on 27.01.2022, petitions ofthe assessees were allowed and appeals of the revenue weredismissed. Without recording separate reasons therefore this appeal isalso dismissed. Pending applications stand disposed of. (SUDESH BANSAL),J(AKIL KURESHI),CJ Kamlesh Kumar/S-102