SANT LAL SWAMI Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged the notice of re-assessment for the assessment year 2013-14, which notice was issued on 28/6/2021. 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:-

(2.) Under the circumstances, without recording separate reasons, the impugned notice is quashed.

(3.) The petition is disposed of accordingly.