Shree Ganesh Trading Co v. Income Tax Officer, Ward 1, Kishangarh

HIGH COURT OF JUDICATURE FOR RAJASTHAN D.B. Civil Writ Petition No. 4354/2022 Shree Ganesh Trading Co, Having Its Address At 14, Near BalajiTemple, Madanganj, Kishangarh - 305801 In The State Of RajasthanThrough Its Partner Shri Sarveshwar Agarwal ----Petitioner Versus 1. Income Tax Officer, Ward 1, Kishangarh, Having Its Address AtCity Road, Kishangarh, Rajasthan - 305801City Road, Kishangarh, Rajasthan - 305801 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. Saurav Harsh, Advocate forMr. Siddharth Ranka, AdvocateFor Respondent(s): Mr. Anuroop Singhi, Advocate withMr. N.S. Bhati, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAINJudgment / Order 30/03/2022 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) wherethe notices issued under Section 148 of the Income Tax Act, 1961 havebeen found to be invalid and impermissible in law and quashed. 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. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /14