Mahesh Mordia v. Income Tax Officer, Ward-6(2), Jaipur, Ncr Building, Statue Circle,Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1367/2022 Mahesh Mordia S/o Sh. Parasram Mordia, Aged About 42 Years, R/o-B-2, Anukampa Atlantis, 22 Godown, Jaipur-302005, Rajasthan, India. ----Petitioner Versus Income Tax Officer, Ward-6(2), Jaipur, NCR Building, Statue Circle,Jaipur. ----Respondent For Petitioner(s) : Mr. Aditya Vijay, Advocate through VC For Respondent(s): Mr. Anuroop Singhi, Advocate through VC HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BIRENDRA KUMARJudgment / Order 28/01/2022 Learned counsel for the petitioner as well as learned counsel forthe revenue at the outset would submit that the issue involved in thispetition is no longer res integra as it has been put to an end by DivisionBench of this Court in the decision rendered on 27.01.2022 in SudeshTaneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ PetitionNo. 969/2022 and batch of petitions) where the notices issued underSection 148 of the Income Tax Act, 1961 have been found to be invalidand impermissible in law and quashed. In view of the above statement made by learned counsel for boththe parties, the impugned notice issued in the present case, for thereasons stated in the order dated 27.01.2022 passed in the aforesaidcases, is also quashed and set aside and the petition is allowed. (BIRENDRA KUMAR),J (MANINDRA MOHAN SHRIVASTAVA),J