Tarun Soni v. The Principal Director Of Income Tax(Investigation),Jaipurjaipur

1. S.B. Civil Writ Petition No. 14566/2019 Tarun Soni S/o Shri Mahesh Soni, Aged About 36 Years, R/o FlatNo-301, Plot No-47, Lane No-06, Dharampark Colony, AjmerRoad, Jaipur ----Petitioner Versus 1. The Principal Director Of Income Tax(Investigation),JaipurJaipur 2. The Deputy Commissioner Of Income Tax, Central Circle-1, Income Tax Department, Jaipur.1, Income Tax Department, Jaipur. ----Respondents 2. S.B. Civil Writ Petition No. 14565/2019 M/s S.s Constructions, 201, 46, Lane No.6 Dharam ParkColony, Ajmer Road, Jaipur-302019 (Rajasthan), Through ItsPartner Shri Tarun Soni S/o Shri Mahesh Soni, Aged About 36Years, R/o Flat No-301, Plot No-47 , Lane No-06, DharamparkColony, Ajmer Road, Jaipur. ----Petitioner Versus 1. The Principal Director Of Income Tax(Investigation),JaipurJaipur 2. The Deputy Commissioner Of Income Tax, CentralCircle-1, Income Tax Department , Jaipur.Circle-1, Income Tax Department , Jaipur. ----Respondents For Petitioner(s) : Mr.Mahendra GargieyaFor Respondent(s): For Respondent(s): HON'BLE MR. JUSTICE ASHOK KUMAR GAUR 14/10/2019 Order Learned counsel submitted that in the present writ petitions,the petitioners have challenged the notices issued under Section153A of the Income Tax Act, 1961 (for short “the Act of1961”) for the Assessment Years 2012-13 to 2017-18. Learned counsel for the petitioners submitted that after filingof the writ petitions, the Assessing Officer has decided in thefavour of the petitioners by holding that notices issued underSection 153A of the Act of 1961 were wrongly issued, as thesearch warrant was not issued in the name of the petitioners. Learned counsel submitted that though the proceedingsunder Section 153A of the Act of 1961 has been withdrawn afterapproval, however, the proceedings under Section 153C of the Actof 1961 has been initiated on the basis of some seized materialvide notice dated 20[th] September, 2019. This Court finds that challenge to the notices issued underSection 153A of the Act of 1961 do not survive in view of thesubsequent order passed by the Authority concerned. In view of the aforesaid, the present writ petitions do notrequire any adjudication and the same are dismissed, as renderedinfructuous. A copy of this order be separately placed in connected file. (ASHOK KUMAR GAUR),J