ORDER :

(Inderjeet Singh, J.) :

1. Today, this matter was listed before the Coordinate Bench (Court No.5) and as per the notice in the supplementary cause-list, the urgent matters were mentioned before this Court.

2. Counsel for the petitioner mentioned the matter before this Court even without informing the opposite counsel and pressed much hard for finally deciding the matter at this stage only.

3. During the course of the proceedings, we called upon the opposite counsel for the Department to assist this Court. On the request made by counsel for the petitioner, we have heard the matter finally at this stage.

4. This writ petition has been filed by the petitioner challenging the order dated 30.03.2023 passed by the respondent No.1 under Section 148 of the Income Tax Act, 1961 (to be referred as 'the Act of 1961').

5. Counsel for the petitioner submits that the respondents have no jurisdiction to issue the notice under Section 148 of the Act of 1961 as the same has been issued without following the notification dated 29.03.2022 issued by the CBDT. He further submitted that a Coordinate Bench of this Court at Principal Seat, Jodhpur in D.B. Civil Writ Petition No.8296/2023 (Krishna Ku