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Rajasthan High Court - Jodhpur
Lalit Kishore Jain vs The Deputy Commissioner Of Income Tax ... on 16 December, 2025
Author: Pushpendra Singh Bhati
Bench: Pushpendra Singh Bhati
[2025:RJ-JD:54309-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 24508/2025
Lalit Kishore Jain S/o Shri Shanti Lal Jain, Aged About 47 Years,
Resident Of 12 C/o, Paota 2Nd B Road, Jodhpur, Rajasthan
342006. Pan- Ahtpj0328G
----Petitioner
Versus
The Deputy Commissioner Of Income Tax, Central Circle - 1,
Jodhpur Having Its Address At Aayakar Bhawan, Paota C Road,
Jodhpur- 342010.
----Respondent
For Petitioner(s) : Mr. Rajat Arora.
For Respondent(s) : Mr. K.K. Bissa.
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
HON'BLE MR. JUSTICE SANJEET PUROHIT
Order
16/12/2025
1. Learned counsel for the parties are in agreement that the
controversy involved in the present case is squarely covered by
the judgment rendered by a coordinate Bench of this Court in D.B.
Civil Writ Petition No.22164/2025 (M/s. Jagtamba Timber Mart Vs.
The Deputy Commissioner of Income Tax) decided on 12.11.2025
in the following terms:-
"12. In these circumstances, notice dated 24th March
2024 issued under Section 148 of the Act and assessment
order dated 21th March 2025 passed under Section 147
of the Act along with consequential proceedings are liable
to be quashed and set aside.
13. At this stage, Mr. Bissa submits that in judgment of
Hexaware Technologies Ltd. (supra), Revenue has
preferred a Special Leave Petition and notice has been
issued. Counsel states that in view of the law as it stands
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[2025:RJ-JD:54309-DB] (2 of 2) [CW-24508/2025]
today, Court may grant the prayer of petitioner but in
case the Apex Court interferes with judgment in
Hexaware Technologies Ltd. (supra), Sharda Devi
Chhajer (supra) or Shree Cement Limited (supra),
then Revenue should be given liberty to revive the notice
issued under Section 148 of the Act.
14. In view of the above, counsel for the petitioner
states that other grounds raised are not being pressed
upon and they will be taken at appropriate stage, if
required.
15. Therefore, keeping open all rights and contentions
of parties, we quash and set aside notice dated 24th
March 2024 issued under Section 148 of the Act and
assessment order dated 21th March 2025 passed under
Section 147 of the Act along with consequential
proceedings, with liberty as prayed.
16. In view of the above, learned counsel for the
petitioner undertakes to apply within two weeks to
withdraw the appeal already filed.
17. Undertaking accepted.
18. Petition disposed.
19. Consequently, all pending applications, if any, also
stand disposed."
2. In view of the submissions made before this Court, the
present Writ Petition is also disposed of in terms of the order
passed in M/s Jagtamba Timber Mart (supra).
(SANJEET PUROHIT),J (DR. PUSHPENDRA SINGH BHATI),J
149-sumer/-
(Uploaded on 20/12/2025 at 03:48:14 PM)
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