M/S Shiv Vegpro Private Limited v. The Deputy / Assistant Commissioner Of Income Tax, Cir-Cle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15350/2022 M/s Shiv Vegpro Private Limited, Through Its Director ShriSandeep Kumar Saboo S/o Late Shri Sudarshan Saboo Aged 37Years, 343-A, Saboo Sadan, Talwandi, Kota. ----Petitioner Versus 1. The Deputy / Assistant Commissioner Of Income Tax, Cir-cle -2, Central Revenue Building, Rawat Bhata Road,Kota.cle -2, Central Revenue Building, Rawat Bhata Road,Kota. 2. Central Board Of Direct Taxes, North Block, Secretariat,Building, New Delhi - 110001.Building, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Devang Gargieya Mr. Devang Gargieya For Respondent(s): Mr. Anurag Mathur on behalf of Mr. Shantanu Sharma HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 25/11/2024 1.Heard. 2.Learned counsel for the parties jointly submit that issueraised in this petition is no longer res integra and standsconcluded vide order dated 21.03.2024 passed by Division Benchof this Court in the case of Tirupati Construction Company Vs. Income Tax Officer [(2024) 465 ITR 611 (Raj)]. 3.We have gone through the relief sought in this petition, thefactual background as also the issue involved. 4.Taking into consideration that the challenge to the order isbased mainly on the ground that present is a case pertains to proceedings of re-assessment on the basis of search carried outprior to 01.04.2021, the issue raised in this petition standscovered by the aforesaid order passed in the case of TirupatiConstruction Company (supra). 5.Accordingly, the petition is also allowed. Impugned order(s)stands quashed. (UMA SHANKER VYAS),J(MANINDRA MOHAN SHRIVASTAVA),CJ RAJAT/MR/178