[2025:RJ-JP:11852-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 21085/2017 Pratap Thakur S/o Late Shri Shobha Mal Thakur, House No. 6-F- 4, Rc Vyas Colony, Bhilwara And Presently At 14, Windsor Palace, Ashoka Road, New Delhi ----Petitioner Versus 1. Union Of India Through Principal Secretary, Department Of Finance, Government Secretariat, New Delhi 2. Central Board Of Direct Taxes Through Its Chairman, North Block, Lok Nayak Bhawan, New Delhi 3. Principal Commissioner Of Income-Tax, C R Building, Rawatbhata Road, Kota 4. Income Tax Officer, Ward 2 1, Dainik Navjyoti Bhawan, Room No. 201, Rawatbhata Road, Kota ----Respondents For Petitioner(s) : Mr. Sanjay Jhanwar, Sr. Adv. with Mr. Rajat Sharma & Mr. Nilimesh Sen For Respondent(s) : Mr. Shantanu Sharma with Mr. Aditya Doda & Mr. Parth Vashishtha HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 17/03/2025 1. Learned counsel for the parties are at ad idem that the issue involved in the present petition is covered by decision of this Court dated 04.03.2025 in DBCWP No.3432/2018 titled as Rajeshwari Bhatt versus PCIT & Anr. 2. Relevant portion of the order is quoted below:- “8. From perusal of the impugned order, it is forthcoming that it is bereft of reasons. The principles of natural justice have been included in Section 127 of the Act yet were not complied with. [2025:RJ-JP:11852-DB] (2 of 2) [CW-21085/2017] 9. The Supreme Court in case of Ajantha Industries (supra) set aside the transfer orders in case where reasons for transfer were available on record but were not communicated to the assessee. It is not the case of the department that reasons were ever recorded. Be that as it may, no opportunity of hearing was granted to the petitioner. The impugned order dated 17.11.2017 qua petitioner and proceedings consequent thereto are quashed. 10. The writ petition is allowed. 11. The department shall be at liberty to proceed in accordance with law.” 3. The writ petition is disposed of in same terms. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Chandan/51