[2025:RJ-JP:14081-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4922/2022 Dr. Anita Choudhary W/o Shri Vijay Prakash Khichar, Aged About 52 Years, R/o Khichar Hospital, Nawalgarh Road, Sikar-332001, Rajasthan, India. ----Petitioner Versus 1. The Principal Commissioner Of Income Tax, Jaipur-2, New Central Revenue Building, Bhagwan Das Road, Jaipur- 302005, Rajasthan. 2. Assistant Commissioner Of Income Tax, (Acit), Central Circle-3, Room No. 418, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur-302005, Rajasthan. 3. Income Tax Officer, Ward 1, Todi Nagar, Sanwali Road, Sikar-332001, Rajasthan. ----Respondents For Petitioner(s) : Mr. Tarak Ahuja through VC for Mr. Mahendra Gargieya For Respondent(s) : Mr. Siddharth Bapna with Mr. Meyhul Miittal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 27/03/2025 1. This petition is filed assailing the order dated 17.02.2022 passed under Section 127 of the Income Tax Act, 1961 (for short ‘the Act’). 2. The limited grievance raised in this petition is that the order transferring the assessment proceedings from Sikar to Jaipur was passed without providing reasonable opportunity. 3. As per the petitioner, notice dated 03.02.2022 was received in the evening of 08.02.2022 and on 09.02.2022, time was sought [2025:RJ-JP:14081-DB] (2 of 2) [CW-4922/2022] for responding to the notice but impugned order dated 17.02.2022 was passed without dealing with the request for adjournment. 4. Learned counsel for the respondents is disputing the receipt of the request for adjournment. 5. Without going into the factual aspect as to whether request for adjournment was received by the department or not, considering that notice was served upon petitioner on 08.02.2022 for appearance on 09.02.2022, thereby denying the reasonable time to respond. The impugned order is set aside and the matter is remitted back to respondent No.1 to decide the issue in accordance with law. 6. In order to avoid further delay and complication, let the petitioner personally or through representative appear in the office of respondent No.1 on 15.04.2025 at 11:00 AM. 7. The writ petition is allowed. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Simple Kumawat /49