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Judgment
Mr. N.S. Bhatti on behalf of Mr. Anuroop Singhi, learned counsel enters appearance on behalf of the respondent. Advance copy of the petition has been supplied to learned counsel for the respondent.
At the outset, learned counsel for the petitioner upon instructions would submit that till date no order of assessment has been passed by the Assessing Authority.
Learned counsel for the petitioner 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.