Shri Vivek Kumar Agarwal v. The Principal Commissioner Of Income Tax-3, Income Taxdepartment, Jaipur.department, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 27887/2018 Shri Vivek Kumar Agarwal Prop. M/s Shree Giriraj DharanIndustries, Ajeetgarh S/o Shri Narottam Lal Agarwal, Aged 39Years, Resident Of C/o Shri Girdhari Lal Todi, Sheetla Ka Mohalla,Sikar- 332001 (Raj.) ----Petitioner Versus 1. The Principal Commissioner Of Income Tax-3, Income TaxDepartment, Jaipur.Department, Jaipur. 2. The Income Tax Officer, Ward-3, Ncr Building, SanwalliRoad, Todinagar, Sikar, Rajasthan 332001.Road, Todinagar, Sikar, Rajasthan 332001. ----Respondents For Petitioner(s) : Mr. Tarak Ahuja through VC for Mr. Mahendra GargieyaMr. Mahendra GargieyaFor Respondent(s): Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR 06/02/2025 Order 1.This petition was filed challenging the notice under Section148 of the Income Tax Act, 1961 (for short ‘the Act’). 2.On 04.02.2025, following order was passed:- “Learned counsel for the respondent submits that during pendency of the petitionre-assessment order has been passed and thepetitioner has preferred an appeal, which ispending. Put up on 06.02.2025 at top of thecause-list.” 3.Learned counsel for the petitioner has no instructions toenable him to refute the said contention. 4.In view of the above, the petition is disposed of relegatingthe petitioner to pursue the remedy of appeal. 5.Needless to say that the petitioner shall be at liberty to raiseall the issues raised in this petition at an appropriate stage beforethe Appellate Authority. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Simple Kumawat /56