BHANWAR LAL BUGALIYA Vs. UNION OF INDIA

JUDGEMENT

(1.) Issue notice to the respondents.

(2.) Shri G.S. Chouhan, appears for the respondents on behalf of Shri K.K. Bissa.

(3.) It is stated 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 vs. 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:-