Rajasthan High Court - Jaipur
Mateshwari Minerals vs Union Of India on 31 March, 2022
Bench: Manindra Mohan Shrivastava, Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 5228/2022
Mateshwari Minerals, Through Its Partner Mr. Gajendra Gyanpuria, S/o,
Bhagwat Prasad Sharma, Having Its Registered Office At Bainad Road, Dadi
Ka Phatak, Jhotwara, Jaipur, Rajasthan - 302012.
----Petitioner
Versus
1. Union Of India, Through Secretary, Department Of Revenue,
Ministry Of Finance, Government Of India, North Block, Central
Secretariat, New Delhi 110001.
2. Income Tax Officer, Ito Wd 7(1), Jaipur Having Its Address At
Sidhnath Bhawan, Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi
Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan -
302015
----Respondents
For Petitioner(s) : Mr. Mohit Khandelwal, Advocate For Respondent(s) : Mr. Anuroop Singhi, Advocate with Mr. N.S. Bhati, Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Judgment / Order 31/03/2022 Learned counsel for the petitioner at the outset 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-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, 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. (SAMEER JAIN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ Mohita /119 (Downloaded on 01/04/2022 at 08:56:51 PM) Powered by TCPDF (www.tcpdf.org)