Samta Chhajer Daughter Of Shri Babulal Ghosal v. Income Tax Officer, Ward 1(3), Jaipur

BENCH AT JAIPUR D.B. Civil Writ Petition No. 4225/2022 Samta Chhajer Daughter Of Shri Babulal Ghosal, Aged About 43Years, Resident Of 204-A, Vaishist Marg, Pratap Nagar, KhatipuraRoad, Jaipur 302021 ----Petitioner Versus 1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address AtNew Central Revenue Building, Bhagwan Das Road, Jaipur -302005 2. Central Board Of Direct Taxes, Ministry Of Finance, Having ItsAddress At North Block, New Delhi-110011 Through ItsChairman.Address At North Block, New Delhi-110011 Through ItsChairman. ----Respondents For Petitioner(s) : Mr. Siddharth Ranka 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 submit thatthe issue involved in this petition is no longer res integra as it has beenput to an end by 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 of petitions)where the notices issued under Section 148 of the Income Tax Act,1961 have been found to be invalid and impermissible in law andquashed. In view of the above statement made by learned counsel for thepetitioner, the impugned notice issued in the present case, for thereasons stated in the order dated 27.01.2022 passed in the aforesaidcases, is also quashed and set aside and the petition is allowed. (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ