Rajasthan High Court - Jaipur
Samta Chhajer Daughter Of Shri Babulal ... vs Income Tax Officer on 16 March, 2022
Bench: Manindra Mohan Shrivastava, Sameer Jain
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 4225/2022
Samta Chhajer Daughter Of Shri Babulal Ghosal, Aged About 43
Years, Resident Of 204-A, Vaishist Marg, Pratap Nagar, Khatipura
Road, Jaipur 302021
----Petitioner
Versus
1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At
New Central Revenue Building, Bhagwan Das Road, Jaipur -
302005
2. Central Board Of Direct Taxes, Ministry Of Finance, Having Its
Address At North Block, New Delhi-110011 Through Its
Chairman.
----Respondents
For Petitioner(s) : Mr. Siddharth Ranka Advocate HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE SAMEER JAIN Order 16/03/2022 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 Sanjay Kumawat-48 (Downloaded on 24/12/2022 at 04:24:49 PM) Powered by TCPDF (www.tcpdf.org)