PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. ASHISH AGARWAL,

[2026:RJ-JP:12313-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 74/2025 Principal Commissioner Of Income Tax-1, Income Tax Department, New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur, Rajasthan. ----Appellant Versus Ashish Agarwal, 124, Vikash Nagar, Dher Ke Balaji, Jaipur (Pan Adrpa7950K) ----Respondent For Appellant(s) : Mr. Nitin Jain with Ms. Kriti Kalawatia HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/03/2026 1. Heard. 2. This appeal assails the order passed by the ITAT dated 18.10.2024, whereby the ITAT found that the notice issued on 26.07.2022 was in violation of the provisions of Section 151 of the Income Tax Act, 1961 (for short ‘the Act of 1961’), which required Section 151(ii) of the Act approval to be taken from the Principal Chief Commissioner or Principal Director General or where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General, if more than three years have elapsed on the date from the end of the relevant assessment year. The ITAT found that the notice was issued by obtaining permission from Principal Commissioner of Income Tax alone and on the said basis, it found the notice to be vitiated in law.