Sameer Shekhar Kanoongo v. Deputy Commissioner Of Income Tax, Central Circle-1,Jaipur Room

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4276/2022 Sameer Shekhar Kanoongo S/o Shri Tara Chand Kanoongo, AgedAbout 36 Years, R/o C-15, Surajpole Mandi, Jaipur 302001 ----Petitioner Versus 1. Deputy Commissioner Of Income Tax, Central Circle-1,Jaipur Room No. 408, 4Th Floor, Jeevan Nidhi 2, LicJaipur Room No. 408, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Circle, Jaipur. 2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board OfDirect Taxes, North Block, New Delhi 110002 ----Respondents For Petitioner(s) : Ms. Ishita Rawat Advocate on behalf of Mr. Gunjan Pathak Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 16/03/2022 Learned counsel for the petitioner at the outset would submitthat the issue involved in this petition is no longer res integra as ithas been put to an end by Division Bench of this Court in thedecision rendered on 27.01.2022 in Sudesh Taneja Vs. Income TaxOfficer, Ward-1(3) & Anr. (D.B. Civil Writ Petition No. 969/2022and batch of petitions) where the notices issued under Section148 of the Income Tax Act, 1961 have been found to be invalidand impermissible 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 Sanjay Kumawat-60