Signature< Infrastructures, A Registered Partnership Firm, Represented Herein v. Mr. Ashish Sharma

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 552712022 Signature< Infrastructures, A Registered Partnership Firm, Represented Herein Through Its Proprietor Sh. Ajay Yadav S/o Late Sh. Shriram Yadav, Aged About 59 Years, R/o 32Bc, Keshav Nagar, Civil Lines, Hawa Sadak, Jaipur. Versus 1, Income Tax Officer, Ward-1 (2) Jaipur, Having Address At New Central Revenwe,Buil,ding, Bhagwan Dass Road, Jaipur, Rajastfaah .'A LA bxD J*&If?zP ., g., b * -kF "-.I" ..a?-,F 2. Central B'oad .Of Direct Taxes, Mln'lstryqOt Finance, North .Block,@J~,w Delhi- 110011 Through Its GhaiFrnan. * %, 5, k".t>P 2 ---"Respondents *. # 1s -Q -. .dL% .d>a-r #'"i For peti?her(s) : Mr. Ashish Sharma ' F*'B : Mr. Ashish Sharma For peti?her(s) For Respondent(s) : Mc~&nu:r,oop s +bk~sbLrrLrr-4- Singhi with Mr. N.S. Bhati a &/k4 .&93. ,A HON'BLE THE ACTING C MOHAN SHRIVASTAVA 08/04/2022 Mr. Anuroo appearance on behalf of the responde Advance copy o supplied to learned counsel for the respon At the outset, le-a n&ycg.insel or the petitioner upon ' &44el.s96:r;,lqh instructions would submit that till date no order of assessment boas been passed by the Assessing Authority. Learned counsel for the petitioner would submit that the issue involved in this petition is no longer res integra as it has been put to an end by Division Bench of this Court in the decision rendered on 27.01.2022 in Sudesh Taneja Vs. Income Tax Officer, Ward-l(3) & Anr. (D.B. Civil Writ Petition No. 96912022 and batch of petitions) where the notices issued under Section 148 of the Income � ax Income � ax Act, 1961 have been found to be invalid and Impermissible in law and quashed. In view of the above statement made by learned counsel for the petitioner, the impugned notice issued in the present case, for the reasons stated in the order dated 27.01.2022 passed In the aforesaid cases, is also quashed and set aside and the petition is allowed.