Mahesh Kumar Khatoria Son Of Gd Khatoria v. Income Tax Officer, Central Circle (4), Room

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 2950/2022 Mahesh Kumar Khatoria Son of GD Khatoria, aged about 43years, Resident of SB-39 Khatoria Bhawan, Ganesh MargRambag, Jaipur 302015, Rajasthan ----Petitioner Versus 1. Income Tax Officer, Central Circle (4), Room No. 416, 4ThFloor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle,Jaipur, RajasthanFloor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle,Jaipur, Rajasthan 2. Central Board of Direct Taxes, Ministry of Finance, NorthBlock, New Delhi - 110011 through its ChairmanBlock, New Delhi - 110011 through its Chairman ----Respondents For Petitioner For Respondents : Mr. Prateek Kedawat Advocate. : Mr. N.S. Bhati Advocate on behalf of Mr. Anuroop Singhi Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 29/03/2022 Learned counsel for the petitioner at the outset would submit that the issue involved in this petition is no longer resintegra as it has been put to an end by Division Bench of thisCourt in the decision rendered on 27.01.2022 in Sudesh TanejaVs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ PetitionNo. 969/2022 and batch of petitions) where the notices issuedunder Section 148 of the Income Tax Act, 1961 have been foundto be invalid and impermissible in law and quashed. In view of the above statement made by learnedcounsel for the petitioner, the impugned notice issued in thepresent case, for the reasons stated in the order dated27.01.2022 passed in the aforesaid cases, is also quashed and setaside and the petition is allowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /18