Ridhiraj Builders Llp v. Income Tax Officer, Ward-1(3), Jaipur Ncr Building, Statuecircle, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3545/2022 Ridhiraj Builders LLP, having its registered Office at 166, SLCTower, Amrapali Marg, Vaishali Nagar, Jaipur - 302019 Throughits Partner Ajay Kumar Pandya ----Petitioner Versus Income Tax Officer, Ward-1(3), Jaipur NCR Building, StatueCircle, Jaipur ----Respondent For Petitioner(s) : Mr. Aditya VijayFor Respondent(s): Mr. Anuroop SinghiMr. N.S. Bhati HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANOOP KUMAR DHAND 04/03/2022 Judgment / Order Learned counsel for the petitioner as well as learned counselfor the revenue at the outset would submit that the issue involvedin this petition is no longer res integra as it has been put to anend by the Division Bench of this Court in the decision renderedon 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batch ofpetitions) where the notices issued under Section 148 of theIncome Tax Act, 1961 have been found to be invalid andimpermissible in law and quashed. In view of the above statement made by learned counsel forboth the parties, the impugned notice issued in the present case,for the reasons stated in the order dated 27.01.2022 passed in the aforesaid cases, is also quashed and set aside and the petition is allowed. (ANOOP KUMAR DHAND),J(MANINDRA MOHAN SHRIVASTAVA),J Ritu/11