Samant Bhadra Real Estates v. Income Tax Officer, Ward 6(2), Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN D.B. Civil Writ Petition No.5134/2022 Samant Bhadra Real Estates, Having Its Address At F-62, FirstFloor, Sunder Marg, C-Scheme, Jaipur 302001 In The State OfRajasthan Through Its Partner Smt. Kusum Gangwal. ----Petitioner Versus 1. Income Tax Officer, Ward 6(2), Jaipur Having Its AddressAt New Central Revenue Building, Bhagwan Dass Road,Jaipur 302005At New Central Revenue Building, Bhagwan Dass Road,Jaipur 302005 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. Muzaffar Iqbal, Advocate for Mr. Siddharth Ranka, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 04/04/2022 At the outset, learned counsel for the petitioner wouldsubmit that so far no final order of assessment has been passedby the Assessing Authority. Learned counsel for the petitioner would submit that the issue involved in this petition is no longer res integra as it hasbeen put to an end by Division Bench of this Court in the decisionrendered on 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer,Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022 and batchof petitions) where the notices issued under Section 148 of the Income Tax Act, 1961 have been found to be invalid andimpermissible in law and quashed. In view of the above statement made by learned counsel forthe petitioner, the impugned notice issued in the present case, forthe reasons stated in the order dated 27.01.2022 passed in theaforesaid cases, is also quashed and set aside and the petition isallowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Karan/5