HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4064/2025 Agarwal Marbles Private Limited (Tata Crossland), Having Its Registered Address At 118, B-119,120, V.k.i. Road No.09, Murlipura, Metro Cash And Carry, Jaipur-302013 Through Its Authorized Signatory Sh, Prathmesh Lohia. ----Petitioner Versus 1. State Of Rajasthan, Through Secretary, Local Self Government, Government Of Rajasthan, G-3, Rajmahal Residential Area, C-Scheme Near Civil Line Phatak, Jaipur. 2. Commissioner, Nagar Nigam Greater, Pandit Dindayal Upadhyay Bhawan, Lal Kothi Tonk Road, Jaipur Through Its Commissioner. 3. Deputy Commissioner, Murlipura Zone, Nagar Nigam Greater, Jaipur. 4. Rajasthan State Industrial Development And Investment Corporation Ltd. (Riico), Jaipur, Through Its Managing Director. ----Respondents For Petitioner(s) : Mr. Sandeep Pathak, Advocate. For Respondent(s) : Mr. G.S. Gill, Additional Advocate General with Ms. Shikha Sharma Advocate. Mr. Virendra Lodha, Senior Advocate with Mr. Ankit Rathore Advocate. HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE ANAND SHARMA Order 29/07/2025 1. Grievance in this petition is that impugned order dated 31st January 2025 has been passed without complying with directions given in order dated 09th February 2024 in a batch of petitions starting with D.B. Civil Writ Petition No.7329/2023. (2 of 2) [CW-4064/2025] 2. Mr. G.S. Gill, Additional Advocate General appearing for respondents in fairness and as an officer of Court states that grievance raised by petitioner cannot be stated to be unjustified and, therefore, the Court may quash and set aside the order and remand for de novo consideration. At the same time, counsel clarifies that matter should be remanded to Assessing Officer and confusion happened because earlier order mentioned Commissioner. 3. In view of above, keeping open all rights and contentions of parties, we hereby quash and set aside impugned order dated 31st January 2025 and remand matter for de novo consideration to Assessing Officer. 4. Assessing Officer before passing any order, shall give personal hearing, notice whereof shall be communicated at least five working days in advance. Order to be passed, shall be a reasoned order dealing with all submissions of assessee. 5. Consequential demand notices are also hereby quashed and set aside. 6. Petition disposed. We clarify we have not expressed any opinion on merits of the case. (ANAND SHARMA),J (K.R. SHRIRAM),CJ SANJAY KUMAWAT /54