M/S Magic Creative Consultancy Pvt. Ltd v. Income Tax Officer, Ward 6 (2) National Central Revenuebuilding, Bhagwan Das Road, Jaipur –

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1634/2022 M/s Magic Creative Consultancy Pvt. Ltd., Having Its RegisteredOffice At 227, 2Nd Floor, City Pulse Mall, Narayan Singh Circle,Jaipur, Rajasthan -302004, Through Ms. Rekha Rathi, ItsAuthorized Person. ----Petitioner Versus 1. Income Tax Officer, Ward 6 (2) National Central RevenueBuilding, Bhagwan Das Road, Jaipur – 302005.Building, Bhagwan Das Road, Jaipur – 302005. 2. Union Of India, Through Its Secretary, Central Board OfDirect Taxes, Department Of Revenue, Ministry OfFinance, North Block, New Delhi (Nct) - 110001Direct Taxes, Department Of Revenue, Ministry OfFinance, North Block, New Delhi (Nct) - 110001 ----Respondents For Petitioner(s) : Mr. Vedant Agarwal Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 16/03/2022 Learned counsel for the petitioner at the outset would submitthat the issue involved in this petition is no longer res integra as ithas been put to an end by Division Bench of this Court in thedecision rendered on 27.01.2022 in Sudesh Taneja Vs. Income TaxOfficer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022and batch of petitions) where the notices issued under Section148 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 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 Sanjay Kumawat-21