M/S Gdm Rice And Pulse Private Limited v. Assistant Commissioner Of Income Tax Officer, Ward Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 939/2022 M/s GDM Rice And Pulse Private Limited, Through Its Director Mr.Brij Mohan Mittal S/o Late Gopal Das Mittal, Aged About 61 YearsHaving Office At Industrial Area, G-1 (19-20), Sarna Doongar,Jaipur, Rajasthan - 302013. ----Petitioner Versus Assistant Commissioner of Income Tax Officer, Ward Circle 7,Jaipur Having Office At Sidhnath Bhawan, Jyoti Nagar Scheme,Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur,Rajasthan - 302015. ----Respondent For Petitioner(s) : Mr. Palash Shrivastav, Advocate through VC for Mr. Akarsh Mathur, AdvocateFor Respondent(s): Mr. Anuroop Singhi, Advocate throughVC HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BIRENDRA KUMAR Judgment / Order 28/01/2022 Learned counsel for the petitioner as well as learned counselfor the revenue at the outset would submit that the issue involvedin this petition is no longer res integra as it has been put to anend by Division Bench of this Court in the decision rendered on27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) &Anr. (D.B. Civil Writ Petition No. 969/2022 and batch of petitions)where the notices issued under Section 148 of the Income Tax Act,1961 have been found to be invalid and impermissible in law andquashed. In view of the above statement made by learned counsel forboth the parties, the impugned notice issued in the present case,for the reasons stated in the order dated 27.01.2022 passed in theaforesaid cases, is also quashed and set aside and the petition isallowed. (BIRENDRA KUMAR),J(MANINDRA MOHAN SHRIVASTAVA),J Mohita /21