Shri Gopal Prasad Gupta v. Assistant Commissioner Of Income Tax, Central Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5150/2022 Shri Gopal Prasad Gupta, S/o Late Shri Bhagwati Prasad Gupta, AgedAbout 73 Years, 301, Anukampa Mansion -1, M. I Road, Jaipur ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Central Circle-4,Jaipur, Ncr Building, Bhagwan Das Road, Jaipur.Jaipur, Ncr Building, Bhagwan Das Road, Jaipur. 2. Union Of India, Through Finance Secretary, Ministry Of Finance(Department Of Revenue), Central Board Of Direct Taxes,North Block, New Delhi 110002(Department Of Revenue), Central Board Of Direct Taxes,North Block, New Delhi 110002 ----Respondents For Petitioner(s) : Mr. Archit Bohra, Advocate for Mr. Gunjan Pathak, Advocate For Respondent(s): Mr. Anuroop Singhi, Advocate withMr. N.S. Bhati, AdvocateMr. 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