Sunny Gems India Pvt. Ltd., (Ay 2013-14) v. Assistant Commissioner Of Income Tax, Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5622/2022 Sunny Gems India Pvt. Ltd., (Ay 2013-14), Having Its RegisteredOffice At 32, Shopping Centre, Janata Colony, Jaipur, Rajasthan -302004, Through Mr. Radha Mohan Vijay, Its Authorized Person. ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Circle 4, N.c.r.Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005.Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005. 2. Union Of India, Though Its Secretary, Central Board OfDirect Taxes, Department Of Revenue, Ministry OfFinance, North Block, New Delhi (Nct)-110001.Direct Taxes, Department Of Revenue, Ministry OfFinance, North Block, New Delhi (Nct)-110001. ----Respondents For Petitioner(s) : Mr. Vedant Agarwal Advocate. For Respondent(s): Mr. Anuroop Singhi Advocate.For Respondent(s): Mr. Anuroop Singhi Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 25/04/2022 Mr. Anuroop Singh, learned counsel enters appearance onbehalf of the respondents. Advance copy of the petition has been supplied to learnedcounsel for the respondents. At the outset, learned counsel for the petitioner, oninstructions, would submit that till date, final assessment orderhas not 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 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 batchof petitions) where the notices issued under Section 148 of theIncome Tax Act, 1961 have been found to be invalid andimpermissible in law and quashed. In view of the above statement made by learned counsel forthe petitioner, the impugned notice issued in the present case, forthe reasons stated in the order dated 27.01.2022 passed in theaforesaid cases, is also quashed and set aside and the petition isallowed. (SAMEER JAIN),J(MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Sanjay Kumawat-8