Sanjay Mangal Son Of Shri Kailash Chand Mangal v. Income Tax Officer, Ward 6 (1), Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 2369/2022 Sanjay Mangal son of Shri Kailash Chand Mangal, Aged About 58years, Prop. of Maya Construction, Resident of 8, Mozi Colony,Malviya Nagar, Jaipur 302017. ----Petitioner Versus 1. Income Tax Officer, Ward 6 (1), Jaipur Having Its AddressAt New Central Revenue Building, Bhagwan Das Road,Jaipur 302005.At New Central Revenue Building, Bhagwan Das 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 : Mr. Siddharth Ranka Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANOOP KUMAR DHAND Order 03/03/2022 Learned counsel for the petitioner at the outset wouldsubmit that the issue involved in this petition is no longer res integra asit has been 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 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 forthe petitioner, 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. (ANOOP KUMAR DHAND),J(MANINDRA MOHAN SHRIVASTAVA),J MANOJ NARWANI /11