USHA NUWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) It is stated by learned counsel representing the parties that the controversy involved in this writ petition is squarely covered by the ratio of judgment rendered by a Coordinate Division Bench of this Court in the case of Sudesh Taneja v. Income Tax Officer and Ors. (D.B. Civil Writ Petition No. 969/2022) decided on 27/1/2022, wherein while quashing the impugned notices of re-assessment, this Court observed as under:-

(2.) In view of the Sudesh Taneja's judgment (supra), the impugned notice/s are invalid and bad in law and hence, the same are quashed and set aside. The writ petition is allowed. Stay application is disposed of.