RADHA GOVIND BUILDESTATE Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Learned counsel for the petitioner at the outset 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 27/1/2022 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 Sec. 148 of the Income Tax Act, 1961 have been found to be invalid and impermissible in law and quashed.