HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

D.B. Civil Writ Petition No.4398/2022

Rara Udhyog, Having Its Address At E-144, RIICO Industrial Area

Phase-Ii, Bagru Ext. Bagru Jaipur 303007, Rajasthan Through Its

Partner Shri Rakesh Rara Son Of Shri Mahaveer Kumar Rara.

----Petitioner

Versus

1.

Income Tax Officer, Ward 7(2), Jaipur Having Its Address

At Sidhnath Bhawan, Jyoti Nagar Scheme, Behind New

Vidhansabha, Janpath, Jaipur, Rajasthan, 302015.

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)

:

Ms. Apeksha Bapna, Advocate for

Mr. Siddharth Ranka, Advocate

For Respondent(s)

:

Mr. N.S. Bhatti, Advocate for

Mr. Anuroop Singhi, Advocate

HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA

HON'BLE MR. JUSTICE SAMEER JAIN

Order

22/03/2022

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.

(2 of 2)

[CW-4398/2022]

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

Karan/18