Satish Ajmera v. Assistant Commissioner Of Income Tax, Circle 7, Sidhnath Bhawan,Lalkothi, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 27/2022 Satish Ajmera, Aged about 77 years, S/o Shri Late Shri Bhanwar LalAjmera, R/o H-10 Chitaranjan Marg, C-Scheme, Jaipur- 302001 ----Petitioner Versus Assistant Commissioner of Income Tax, Circle 7, Sidhnath Bhawan,Lalkothi, Jaipur, 302015 ----Respondent For Petitioner : Mr. Kersi J. Mehta Advocate.For Respondents: Mr. Nikhil Simlote Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAINOrder 29/03/2022 Learned counsel for the petitioner at the outset wouldsubmit that the issue involved in this petition is no longer res integraas it has 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. 969/2022 andbatch of petitions) 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 counselfor the 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 MANOJ NARWANI /86