Saurabh Bagaria v. Income Tax Office, Ward

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 4630/2022 Saurabh Bagaria S/o Mahesh Kumar Bagaria, aged about 28 years,R/o C/o Bajrang Lal Bagaria, Bhola Ram Bagla Marg, Near SubhashChowk, Churu - 331001 (Raj.) ----Petitioner Versus Income Tax Office, Ward 1, Jhunjhunu, Rajasthan, BehindCollectorate, Mandawa, Road, Jhunjhunu, Jhunjhunu, Rajasthan,333001 ----Respondent For Petitioner : Mr. Mahendra Gargieya Advocate.For Respondents: Mr. N.S. Bhati Advocate on behalf of Mr. Anuroop Singhi 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 would submitthat 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 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. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /10