[2025:RJ-JP:33895-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5414/2025 Abha Jain W/o Shri Raj Kumar Jain, Aged About 68 Years, R/o 59, Geej Garh Vihar, Hawa Sadak Jaipur, Rajasthan, 302006, India. ----Petitioner Versus 1. The Assistant Director Of Income Tax (Inv.)-1, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan- 302005. 2. Deputy Commission Of Income Tax, Central Circle-4, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan- 302005. ----Respondents For Petitioner : Mr. Mahendra Gargieya with Mr. Hemang Gargieya & Mr. Tarak Ahuja For Respondents : Mr. Siddharth Bapna HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 26/08/2025 1. A technical objection is the only problem that respondents raised i.e. application dated 14th February 2025 has been given to Assessing Officer, DCIT, Circle-4, whereas it should have been given to Deputy Commissioner of Income Tax, Central, Circle-4. The only difference is that the word “Central” is missing. 2. A diligent officer, in our view, would have forwarded it to the table of “Central” Circle-4. 3. We direct respondent No.2 to treat this petition itself as an application for release of seized items. Application shall be [2025:RJ-JP:33895-DB] (2 of 2) [CW-5414/2025] disposed within four weeks of this order being uploaded and non- receipt of a copy of this order shall be no excuse for not disposing the application. 4. Mr. Bapna, counsel for respondents states that he shall inform the concerned officer. 5. Before passing order, a personal hearing shall be given, notice whereof shall be communicated at least five working days in advance. 6. Petition disposed. 7. We clarify we have not made any observation on merits of the matter. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/20