Jitendra Kumar Daga Son Of Shri Vimal Chand Daga, Having Hisaddress At 1370, Tara Chand Naib Ka Rasta, Johari Bazar, Jaipur302003 v. Connected With

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9608/2021 Jitendra Kumar Daga Son Of Shri Vimal Chand Daga, Having HisAddress At 1370, Tara Chand Naib Ka Rasta, Johari Bazar, Jaipur302003. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, JaipurEarlier Having Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur AndCurrently At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii, BhawaniSingh Road, Ambedkar Circle, Jaipur. ----Respondent Connected With D.B. Civil Writ Petition No. 9609/2021 Kushal Devi Daga Wife Of Late Shri Prakash Chand Daga, HavingHer Address At 1482 Barah Gangaur Ka Rasta, Johari Bazar,Jaipur 302003 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, JaipurEarlier Having Its Address At New Central Revenue Building,Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur AndCurrently At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii, BhawaniSingh Road, Ambedkar Circle, Jaipur. ----Respondent For Petitioner(s) For Respondent(s) : Mr. Siddharth Ranka Ms. Apeksha Bapna: Mr. Siddharth Bapna HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 31/05/2024 1.Learned counsel for the parties jointly submit that issueraised in these petitions is squarely covered by order dated 19.03.2024 passed by this Court in D.B. Civil Writ PetitionNo.18363/2019- Shyam Sunder Khandelwal Vs. AssistantCommissioner of Income Tax and other connected petitions,wherein notices under Section 148 of the Income Tax Act, 1961(in short “the Act of 1961”) and consequential orders have beenquashed giving liberty to the respondents to proceed against thepetitioners in accordance with law. 2.In view of the above submissions, notices issued underSection 148 of the Act of 1961 and the impugned orders arequashed. However, it is made clear that the respondents shall beat liberty to proceed against the petitioners under Section 153C ofthe Act of 1961 in accordance with law. 3.The writ petitions are accordingly, allowed. 4.A copy of this order be placed in connected petition. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ N. Gandhi/Sunita/124-125