Pankaj Jain v. Income Tax Officer, Ward-1, Makrana

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Civil Writ Petition No. 4471/2022 Pankaj Jain S/o Shri Padam Chand Jain, Aged About 29 Years,Prop. Of M/s Rajdhani Chem Food, Resident Of Gangwal Bhawan,Main Road, Near Bus Stand, Mithari, Tehsil Nawa, Nagaur341542. ----Petitioner Versus 1. Income Tax Officer, Ward-1, Makrana Having Its AddressAt Near Byepass Railway Overbridge, Shiv Colony,Makrana, District Nagaur, Rajasthan 341505.At Near Byepass Railway Overbridge, Shiv Colony,Makrana, District Nagaur, Rajasthan 341505. 2. Central Board Of Direct Taxes, Ministry Of Finance, HavingIts Address At North Block, New Delhi 110011 ThroughIts Chairman.Its Address At North Block, New Delhi 110011 ThroughIts Chairman. ----Respondents Connected With D.B. Civil Writ Petition No. 4795/2022 Padam Chand Jain Huf, Through Its Karta Shri Padam Chand JainSon Of Shri Bhanwar Lal Jain, Aged About 57 Years, Having ItsAddress At Gangwal Bhawan, Village Mithari, Near Bus Stand,Tehsil Nawa, Nagaur 341509. ----PetitionerVersus 1. Income Tax Officer, Ward 1, Makrana Having Its AddressAt Near Byepass Railway Overbridge, Shiv Colony,Makrana, District Nagaur, Rajasthan 341505.At Near Byepass Railway Overbridge, Shiv Colony,Makrana, District Nagaur, Rajasthan 341505. 2. Central Board Of Direct Taxes, Ministry Of Finance, HavingIts Address At North Block, New Delhi 110011 ThroughIts Chairman.Its Address At North Block, New Delhi 110011 ThroughIts Chairman. ----Respondents For Petitioner(s) : Mr. Harshvardhan SinghFor Respondent(s): Mr. Vikram Singh HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 10/11/2022 Learned counsel Shri Harshvardhan Singh submits that boththese writ petitions have been rendered infructuous in view of thejudgment rendered by Hon’ble the Supreme Court in the case ofUnion of India & Ors. vs Ashish Agarwal reported in 2022SCC online SC 543. In view of the submissions so made, both the writ petitionsare disposed of as having rendered infructuous. (KULDEEP MATHUR),J 14-Sudhir Asopa/- (SANDEEP MEHTA),J