M/S J.B. TIMBER MERCHANTS vs. THE INCOME TAX OFFICER

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CW/17246/2024HC Rajasthan2025:RJ-JD:38942-DB01 September 2025Author: DINESH MEHTA, SANGEETA SHARMA2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. Following the reasoning in the case of Sharda Devi Chhajer (supra), the Court quashed the impugned notice dated 22.03.2024 issued under Section 148A(b), the notice dated 31.03.2024 issued under Section 148, and the order dated 31.03.2024 issued under Section 148A(d) of the Income Tax Act, 1961, for the Assessment Year 2020-2021. The ratio decidendi is that if notices under Section 148A are found to be without jurisdiction, as per established precedent, they are liable to be quashed. No specific amount in dispute was recorded. No issues were left undecided.

What were the facts?

The petitioner, M/s J.B. Timber Merchants, filed a writ petition challenging notices issued under Section 148A(b) dated 22.03.2024 and Section 148A(d) dated 31.03.2024, along with a notice under Section 148 dated 31.03.2024, for the assessment year 2020-2021. The petitioner contended that these notices were issued without jurisdiction. The respondents, the Income Tax Officer and the Principal Commissioner of Income Tax, were represented. The case was heard by a Division Bench of the Rajasthan High Court at Jodhpur.

What were the issues?

1. Whether the notices dated 22.03.2024 issued under Section 148A(b) and 31.03.2024 issued under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2020-2021, are without jurisdiction. The petitioner argued that the impugned notices were issued without jurisdiction, relying on the decision of this Court in Sharda Devi Chhajer vs. The Income Tax Officer. The revenue, represented by Mr. K.K. Bissa, was unable to dispute the position of facts and law presented by the petitioner.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JD:38942-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17246/2024 M/s J.b. Timber Merchants, G1-51, Riico Area, Padampur, Sriganganagar (Raj.) - 335041 Through Its Partner Darshan Singh S/o Shri Mehar Singh, Aged 50 Years, Resident Of Vpo Arayan, Tehsil Sri-Karanpur, Dist. Sri Ganganagar (Raj.). (Pan- Aagfj9276R) ----Petitioner Versus 1. The Income Tax Officer, Ward No. 1, Sri Ganganagar (Raj.). 2. Pr.cit, Department Of Income Tax, Jodhpur. ----Respondents For Petitioner(s) : Mr. Sanjeev Johari, Sr. Advocate assisted by Mr. Shekhar Nehra For Respondent(s) : Mr. KK Bissa HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order 01/09/2025

1.

Mr. Johari, learned Senior Counsel for the petitioner submitted that the impugned notices dated 22.03.2024 issued under section 148A(b) and 31.03.2024 issued under section 148A (d) by the Income Tax Officer for the assessment year 2020-2021, are without jurisdiction as held by this Court in the case of Sharda Devi Chhajer vs. The Income Tax Officer : D.B. Civil Writ Petition No.11787/2024, decided on 19.03.2025. 2. Mr. Bissa, learned counsel for the respondents is not in a position to dispute the aforesaid position of facts and law.

3.

Hence, the present writ petition is allowed. (Uploaded on 08/09/2025 at 10:21:21 AM) (Downloaded on 28/10/2026 at 12:27:59 AM)

[2025:RJ-JD:38942-DB] (2 of 2) [CW-17246/2024]

4.

Following the reasoning given in the case of Sharda Devi Chhajer (supra), the impugned notice dated 22.03.2024 issued under Section 148A (b) (Annexure-5), impugned notice dated 31.03.2024 issued under section 148 (Annexure-6) so also order dated 31.03.2024 issued under section 148A (d) (Annexure-7) of the Income Tax Act, 1961 for the Assessment Year 2020-2021 are hereby quashed. (SANGEETA SHARMA),J (DINESH MEHTA),J 67-raksha/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/09/2025 at 10:21:21 AM) (Downloaded on 28/10/2026 at 12:27:59 AM)

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