Ranjeet Birani v. Income Tax Officer, Ward 1 (1), New Central Revenue Building,Janpath, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2360/2020 Ranjeet Birani S/o Shri Ratan Lal, Aged About 58 Years, B-89,Shubham, Ganesh Marg, Bapu Nagar, Jaipur. ----Petitioner Versus Income Tax Officer, Ward 1 (1), New Central Revenue Building,Janpath, Jaipur. ----Respondent Connected With D.B. Civil Writ Petition No. 357/2020 Chandra Prakash Agroya S/o Late Shri Bansilal Agroya, AgedAbout 70 Years, D-46/b, Subhash Marg, C-Scheme, Jaipur. ----Petitioner Versus Income Tax Officer, Ward 1 (2), New Central Revenue Building,Janpath, Jaipur. ----Respondent D.B. Civil Writ Petition No. 2760/2020 Ashok Kumar Dusad S/o Shri Ram Sharan Dusad, Aged About 56Years, Resident Of K-08, Malviya Marg, C-Scheme, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-04, New CentralRevenue Building, Janpath, Jaipur. ----Respondent For Petitioner(s) : Mr. Dileep Shivpuri with Mr. Utkarsh SharaFor Respondent(s): Mr. Siddharth BapnaMr. Sarvesh JainMs. Kriti KalawatiaMr. Meyhul Mittal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR 05/07/2024 This petition is filed seeking quashing of notice issued underSection 148 of the Income-Tax Act, 1961 for Assessment Year2012-13 and the assessment order. Learned counsel for the parties are at ad idem that the factsof the present case are similar to that of DBCWP No.13424/2021(Siddharth Totuka vs. Assistant Commissioner of Income Tax)decided on 18.04.2024 wherein, the writ petition was allowed interms of the decision of this Court passed in Shyam SunderKhandelwal vs. Assistant Commissioner of Income Tax (D.B. CivilWrit Petition No.18363/2019) and connected petitions. The petitions are disposed of in terms of the decision of thisCourt dated 18.04.2024 passed in the case of Siddharth Totuka(supra). (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /29-31