AJAY KUMAR CHOUDHARY Vs. INCOME TAX OFFICER, WARD

JUDGEMENT

(1.) Shri G.S. Chouhan, learned counsel appears for the respondent No. 1. An advance copy of the petition along with documents has already been served upon him.

(2.) At the outset, learned counsel for the petitioner would submit that till date, no assessment order has been passed.

(3.) The petitioner has challenged the notice of re-assessment for the assessment year 2017-2018, which notice was issued on 13/5/2021. Learned counsel for the petitioner pointed out that the issues involved in the petition are squarely covered by the recent judgment of the Division Bench dtd. 27/1/2022 in the case of Sudesh Taneja v. Income Tax Officer and others [D.B. Civil Writ Petition No. 969/2022], in which the Division Bench in identical circumstances quashed the impugned notices of re-assessment making following observations:-