CHITTOR POLYFAB PRIVATE LIMITED vs. INCOME TAX OFFICER

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CW/9092/2024HC Rajasthan2025:RJ-JD:40340-DB10 September 2025Author: DINESH MEHTA, SANGEETA SHARMA2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the writ petition. Following its own decision in Sharda Devi Chhajer vs. The Income Tax Officer & Anr., the Court held that the impugned notice dated 12.03.2024 issued under Section 148 and the order dated 12.03.2024 issued under Section 148A(d) of the Income Tax Act, 1961, were without jurisdiction. Consequently, both the notice and the order were quashed. The Court also granted the petitioner liberty to raise various other grounds in appeal or before the Court as the case may be. The ratio decidendi is that if a precedent from the same High Court directly addresses the jurisdictional issue concerning notices under Sections 148 and 148A, subsequent similar actions without jurisdiction can be quashed based on that precedent.

What were the facts?

The petitioner, Chittor Polyfab Private Limited, filed a writ petition challenging a notice dated 12.03.2024 issued under Section 148 of the Income Tax Act, 1961, and an order dated 12.03.2024 passed under Section 148A(d) of the Act by the Income Tax Officer, Ward-1, Chittorgarh. These actions pertain to Assessment Year 2017-18. The petitioner argued that these notices and orders were without jurisdiction. The respondents, represented by the Income Tax Officer and the Chief Commissioner of Income Tax, were unable to dispute the petitioner's contention.

What were the issues?

1. Whether the notice dated 12.03.2024 issued under Section 148 of the Income Tax Act, 1961, and the order dated 12.03.2024 passed under Section 148A(d) of the Act are without jurisdiction for Assessment Year 2017-18? (Question of law) Assessee's Contention: The petitioner argued that the impugned notice and order were without jurisdiction, relying on the High Court's decision in Sharda Devi Chhajer vs. The Income Tax Officer & Anr. (D.B. Civil Writ Petition No.11787/2024, decided on 19.03.2025). Revenue's Contention: The respondents' counsel was not in a position to dispute the aforesaid position of facts and law.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JD:40340-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9092/2024 Chittor Polyfab Private Limited, through its Director, Anil Kumar Palod S/o Shri Shiv Narayan Palod, aged 44 Years, Village Semalpura, Bundi Road, Chittorgarh - 312001, Rajasthan. ----Petitioner Versus 1. Income Tax Officer, Ward-1, Income Tax Department, Fort Road, Chittorgarh - 312001, Rajasthan. 2. Chief Commissioner of Income Tax, Aaykar Bhawan, Sub City Center, Savina Udaipur. ----Respondents For Petitioner(s) : Mr. Anjay Kothari For Respondent(s) : Mr. K.K. Bissa HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order 10/09/2025

1.

Mr. Kothari, learned counsel for the petitioner submitted that the impugned notice dated 12.03.2024 (Annexure-5) issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) and the order dated 12.03.2024 (Annexure-4) passed under Section 148A(d) of the Act of 1961 by the Income Tax Officer for the Assessment Year 2017-18 are without jurisdiction as held by this Court in the case of Sharda Devi Chhajer vs. The Income Tax Officer & Anr. : 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. (Uploaded on 10/09/2025 at 05:21:50 PM) (Downloaded on 28/10/2026 at 12:28:09 AM)

[2025:RJ-JD:40340-DB] (2 of 2) [CW-9092/2024]

3.

He further submits that various other grounds taken in the writ petition as well the petitioner’s right to raise such grounds in the appeal or before this Court, as the case may be, be kept open.

4.

Hence, the present writ petition is allowed. The liberty as prayed is granted.

5.

Following the reasoning given in the case of Sharda Devi Chhajer (supra), the impugned notice dated 12.03.2024 issued under Section 148 (Annexure-5) so also the order dated 12.03.2024 issued under Section 148A(D) (Annexure-4) of the Act of 1961 are hereby quashed. (SANGEETA SHARMA),J (DINESH MEHTA),J 43-amit/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 10/09/2025 at 05:21:50 PM) (Downloaded on 28/10/2026 at 12:28:09 AM)

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