Kaushalya Devi Chayal vs The Deputy Commissioner Of Income Tax ...
2025 Latest Caselaw 15411 Raj

Rajasthan High Court - Jodhpur

Kaushalya Devi Chayal vs The Deputy Commissioner Of Income Tax ... on 13 November, 2025

Author: Vinit Kumar Mathur

Bench: Vinit Kumar Mathur

[2025:RJ-JD:48774-DB]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                D.B. Civil Writ Petition No. 22320/2025

Kaushalya Devi Chayal W/o Shri Sukhdev Chayal, Aged About 44
Years, Resident Of Near Ratan Sagar Well, B Sethia Gali, Bikaner,
Rajasthan -334001
                                                                      ----Petitioner
                                       Versus
The Deputy Commissioner Of Income Tax, Central Circle - 1,
Bikaner Having Its Address At Room No72, Ground Floor,
Aayakar Bhawan, Rani Bazar, Bikaner, Rajasthan, 334001.
                                                                    ----Respondent


For Petitioner(s)            :     Mr. Rajat Arora
                                   Mr. Dinesh Bothra
                                   Mr. Lucky Rajpurohit
For Respondent(s)            :     Mr. KK Bissa



        HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

HON'BLE MR. JUSTICE BIPIN GUPTA

Order

13/11/2025

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

(Uploaded on 14/11/2025 at 04:10:11 PM)

[2025:RJ-JD:48774-DB] (2 of 2) [CW-22320/2025]

notice has been issued. Counsel states that in view of the law as it stands 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 21 th 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).

(BIPIN GUPTA),J (VINIT KUMAR MATHUR),J 106-nitin/-

(Uploaded on 14/11/2025 at 04:10:11 PM)

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