(1.) At the outset learned counsel appearing for the petitioner submits that the assessment order has not been passed by the respondent-Income Tax Department and submits that the controversy involved in the present writ petition is squarely covered by the ratio laid down by Jaipur Bench of this Court in the bunch of writ petitions led by D.B. Civil Writ Petition No. 969/2022:Sudesh Taneja v. Income Tax Commissioner , decided on 27/1/2022 wherein the Division Bench held as under:
(2.) Learned counsel appearing for the respondent department is not in a position to controvert the aforesaid factual aspect of the matter.
(3.) In view of the above, this writ petition is also allowed in the same terms and conditions as enumerated in the judgment delivered in the case of Sudesh Taneja (supra).