Mohsin Hussain v. Deputy Commissioenr Of Income Tax, Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.5296/2022 Mohsin Hussain S/o Abdul Hussain, Mohsin And Co. JhalawarRoad, Kota 324007, Rajasthan. ----Petitioner Versus Deputy Commissioenr 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) For Respondent(s) : Mr. Ashok Kumar Gupta, Advocate Mr. Shrawan Kumar Gupta, Advocate : Mrs. Parinitoo Jain, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 06/04/2022 Mrs. Parinitoo Jain, learned counsel enters appearance onbehalf of the respondent. Advance copy of the petition has beensupplied to learned counsel for the respondent. At the outset, learned counsel for the petitioner upon instructions would submit that till date no order of assessment hasbeen passed by the Assessing Authority. Learned counsel for the petitioner would submit that the issue 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 Karan/94