Mohammed Burhanuddin Katthawala v. Deputy Commissioner Of Income Tax, Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5295/2022 Mohammed Burhanuddin Katthawala S/o BurhanuddinKatthawala, Mohsin And Co. Jhalawar Road, Kota 324007,Rajasthan. ----Petitioner Versus Deputy Commissioner of Income Tax, Circle-2, Kota Having ItsAddress At Office of The Deputy Commissioner of Income TaxCircle-2, Kota, Central Revenue Building Rawat Bhata Road, KotaRajasthan Through Deputy Commissioner of Income Tax. ----Respondent For Petitioner(s) : Mr. Shrawan Kumar Gupta, AdvocateFor Respondent(s): Mrs. Parinitoo Jain, Advocate through VC HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Judgment / Order 07/04/2022 Heard. At the outset, learned counsel for the petitioner uponinstructions would submit that till date no order of assessment hasbeen passed by the Assessing Authority. Learned counsel for the petitioner would submit that theissue involved in this petition is no longer res integra as it hasbeen put to an end by Division Bench of this Court in the decisionrendered on 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer,Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batchof petitions) where the notices issued under Section 148 of the Income Tax Act, 1961 have been found to be invalid andimpermissible in law and quashed. In view of the above statement made by learned counsel forthe petitioner, the impugned notice issued in the present case, forthe reasons stated in the order dated 27.01.2022 passed in theaforesaid cases, is also quashed and set aside and the petition isallowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /4