Superfine Hotels Private Limited, Having Address At D v. Assistant Commissioner Of Income Tax, Circle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 3650/2022 Superfine Hotels Private Limited, having address at D-29,Ashiyana Apartment, Shanti Path, Tilak Nagar, Jaipur, Rajasthan -302004 through its Authorized Signatory Saumitra Singh. ----Petitioner Versus Assistant Commissioner of Income Tax, Circle-6, Jaipur having itsAddress at New Central Revenue Building, Bhagwan Dass Road,Jaipur, Rajasthan- 302005. For Petitioner : Mr. Jagpravesh Singh Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAINJudgment / Order 10/03/2022 Learned counsel for the petitioner at the outset would submitthat 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 batch of petitions)where the notices issued under Section 148 of the Income Tax Act, 1961have been found to be invalid and impermissible in law and quashed. In view of the above statement made by learned counsel forthe petitioner, 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),JMANOJ NARWANI /15 (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ