Signature Infrastructures, A Registered Partnership Firm, Represented Herein v. Income Tax Act, 1961 Ha

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5526/2022 Signature Infrastructures, A Registered Partnership Firm, Represented Herein Through Its Partner 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 Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan . D* -t+J" gax-+A s L;aLi7$ && +* 2. Central ~oa:cd~f;..~i'rect Taxes, M~n~~sbFy Of Finance, North "I -rz, Block, ~gw~~elhi- 110011 Through Its @ha.iman. I, " * "% p* I "i:~~.~~s~ondents ljX& d r 'fiX~ b%,, a Qr >. v .A S ,f - 1 ?= For Petlbfo%er(s) : Mr. Ashish Sharma ..""""' b%,, a >. .A S ,f - 1 ?= For Petlbfo%er(s) : Mr. Ashish Sharma ..""""' For Respondent(s) : Mr. Anuroop -...-- Singh with Mr. N.S. Bhati &=k~h HON'BLE THE ACTING CH MOHAN SHRIVASTAVA 08/04/2022 . Mr. Anuroop Sing I enters appearance on behalf of the respondent Advance copy o n supplied to learned counsel for the respo At the outset, le or the petitioner upon "9 instructions would sub rder of assessment has been passed by the Assessing Authority. behalf of the respondent Advance copy o n supplied to learned counsel for the respo At the outset, le or the petitioner upon "9 instructions would sub rder of assessment has 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. 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 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. -7 - (SAMEER JAIN$$ (MANINDRA MOHAN SHRIVA"STj$VA),ACTING CJ Arun/lKP/96