Rajasthan High Court - Jodhpur
Rajasthan Medicare Relief Society vs Department Of Income Tax ... on 23 September, 2025
[2025:RJ-JD:42544-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 3598/2023
Rajasthan Medicare Relief Society, Pmb Hospital, Bikaner (Raj.)
Through Dr. Pramod Kumar Saini S/o Shri Bajrang Lal Saini,
Aged About 49 Years, Superinte4Ndent, Hospitals Affiliated To
Pmb, Bikaner And Member Secretary, Rajasthan Medicare Relief
Society, Pbm Hospital, Bikaner (Raj.).
----Petitioner
Versus
1. Department Of Income Tax, Through Assessment Unit,
Bikaner (Raj.).
2. The Asst. Commissioner, Department Of Income Tax,
Exemption Cell, Jodhpur (Raj.).
3. National Faceless Assessment Centre, Department Of
Income Tax, New Assessment Unit, Ministry Of Finance,
North Block, Nee Delhi.
----Respondents
For Petitioner : Mr. Sanjeev Johari, Sr. Advocate
assisted by Mr. Shubhankar Johari &
Mr. Kamaljeet Meena
For Respondents : Mr. K.K. Bissa
Mr. G.S. Chouhan
HON'BLE CHIEF JUSTICE MR. K.R. SHRIRAM
HON'BLE MR. JUSTICE SANDEEP TANEJA
Order
23/09/2025
1. Petitioner is impugning an assessment order dated 8 th
February 2023 and also consequent demand notice dated 8th
February 2023.
2. One of the grounds raised is that assessment order has been
passed without giving an opportunity of personal hearing. Counsel
for petitioner submitted that a request for personal hearing was
given through video conferencing, which was also acknowledged
by Department vide email dated 19 th January 2023, but no hearing
was given, either personal or through video conferencing. We also
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find that in assessment order there is not even a reference to the
request made by petitioner for hearing.
3. Moreover, though there is an averment in petition about
request for personal hearing through video conferencing and also
reference to email dated 19th January 2023, in the affidavit in
reply, there is not even a denial. There is no explanation either.
4. In the circumstances, without going into merits of the
matter, assessment order and consequent demand notice are
liable to be quashed and set aside.
5. Of-course, Mr. Bissa submitted that petitioner has an
alternative remedy and it should file an appeal. We are not
inclined to direct petitioner to take that route because; (a)
petitioner is a charitable body of Government of Rajasthan and (b)
principles of natural justice have been grossly violated by not
giving a personal hearing to petitioner.
6. Consequently, we hereby quash and set aside assessment
order dated 8th February 2023 and consequent demand notice
dated 8th February 2023.
7. Since we have quashed and set aside the assessment order,
all consequential orders, including demand notices and penalty
orders are also quashed and set aside.
8. Assessing Officer (Jurisdictional Assessing Officer) shall pass
a fresh assessment order on or before 30 th November 2025.
Before passing an order, which shall be a reasoned order, a
personal hearing shall also be given to petitioner, notice whereof
shall be communicated atleast seven working days in advance. If
Assessing Officer is going to rely on any order or judgment or
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judicial pronouncement of any Court or Tribunal, a list thereof
shall also be made available to petitioner so that petitioner will be
able to deal with/distinguish the same. If the same is unreported
order or judgment, copy thereof shall be made available along
with personal hearing notice.
9. Petition disposed.
10. We clarify that we have not expressed any opinion on merits
of the case.
(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ
3-pooja/-
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