Mani Ram Gupta v. Central Board Of Direct Taxes, Ministry Of Finance, Northblock, New Delhi

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5225/2022 Mani Ram Gupta S/o Raja Ram Gupta, Aged About 71 Years, ResidentOf 13/12A, Malviya Nagar, Jaipur 302017, Rajasthan, India. ----Petitioner Versus 1. Income Tax Officer, Ward 7(1), Jaipur, Sidhnath Bhawan,Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, BehindNew Vidhansabha Janpath, Jaipur 302015, Rajasthan, India.Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, BehindNew Vidhansabha Janpath, Jaipur 302015, Rajasthan, India. 2. Central Board Of Direct Taxes, Ministry Of Finance, NorthBlock, New Delhi- 110011, Delhi, India Through Its Chairman.Block, New Delhi- 110011, Delhi, India Through Its Chairman. ----Respondents For Petitioner(s) : Mr. Prateek Kedawat, Advocate For Respondent(s): Mr. Anuroop Singhi, Advocate withMr. N.S. Bhati, AdvocateMr. N.S. Bhati, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAINJudgment / Order 31/03/2022 Learned counsel for the petitioner at the outset would submit thatthe issue involved in this petition is no longer res integra as it has beenput to an end by Division Bench of this Court in the decision renderedon 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) &Anr. (D.B. Civil Writ Petition No. 969/2022 and batch of petitions) wherethe notices issued under Section 148 of the Income Tax Act, 1961 havebeen found to be invalid and impermissible in law and quashed. In view of the above statement made by learned counsel for thepetitioner, 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. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ