Rajendra Prasad Jangir v. Income Tax Officer, Ward 1, Sikar

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 4649/2022 Rajendra Prasad Jangir S/o Bhagwati Prasad Jangid, having hisaddress at Ward No. 1, Village Post Balara Tehsil Laxmangarh,Sikar in the State of Rajasthan 332401 ----Petitioner Versus 1. Income Tax Officer, Ward 1, Sikar having its address atTodi Nagar, Sanwali Road, Sikar, Rajasthan.Todi Nagar, Sanwali Road, Sikar, Rajasthan. 2. Central Board of Direct Taxes, Ministry of Finance, havingits address at North Block, New Delhi- 110011 through itsChairman.its address at North Block, New Delhi- 110011 through itsChairman. ----Respondents For Petitioner : Mr. Siddharth Ranka Advocate. For Respondents: Mr. N.S. Bhati Advocate on behalf of Mr. Anuroop Singhi Advocate. Mr. Anuroop Singhi Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 24/03/2022 Learned counsel for the petitioner at the outset wouldsubmit that the issue involved in this petition is no longer resintegra as it has been put to an end by Division Bench of thisCourt in the decision rendered on 27.01.2022 in Sudesh TanejaVs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ PetitionNo. 969/2022 and batch of petitions) where the notices issuedunder Section 148 of the Income Tax Act, 1961 have been foundto be invalid and impermissible in law and quashed. In view of the above statement made by learnedcounsel for the petitioner, the impugned notice issued in thepresent case, for the reasons stated in the order dated27.01.2022 passed in the aforesaid cases, is also quashed and setaside and the petition is allowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /29