[2025:RJ-JP:35839-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10461/2021 Manoj Kumar Dhandia S/o Late Shri Mehar Chand Dhandiya, Aged About 55 Years, R/o 3958, Kgb Ka Rasta, Johari Bazar, Jaipur 302003 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent For Petitioner : Mr. Rajat Sharma with Mr. Saksham Pandey on behalf of Mr. Sanjay Jhanwar, Senior Advocate For Respondent : Mr. Siddharth Bapna with Mr. Sarvesh Jain, Mr. Meyhul Mittal & Mr. Rahul Kumar HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 08/09/2025 1. Mr. Rajat Sharma states that the issue in this matter is squarely covered by a judgment of this Court in Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income-tax1. 2. Mr. Rajat Sharma submitted that after a search was conducted, the Assessing Officer on the basis of material seized during the search, issued a notice under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) on the assessee. The Court held that such a notice could not have been issued and Assessing Officer ought to have issued a notice under Section 153C of the Act. 1[2024] 161 taxmann.com 255 (Rajasthan) [2025:RJ-JP:35839-DB] (2 of 2) [CW-10461/2021] 3. We would respectfully agree with the findings in Shyam Sunder Khandelwal (supra). 4. Mr. Bapna says that the Revenue has challenged the order in Shyam Sunder Khandelwal (supra) by way of SLP and notice has been issued after condoning delay. Mr. Bapna says, therefore, this matter be adjourned sine die, until the SLP is decided. 5. We do not wish to follow the course suggested by Mr. Bapna because; (a) we agree with the findings of our Co-ordinate Bench in Shyam Sunder Khandelwal (supra); and (b) if at all the Revenue succeeds in the Apex Court, certainly Revenue can request the Apex Court for revival of the notice. 6. Accordingly, impugned notice dated 23rd March 2020 is hereby quashed and set aside. 7. Petition disposed. 8. We clarify that in case Revenue succeeds in the Apex Court in Shyam Sunder Khandelwal (supra), it may take such steps, as advised, in accordance with law. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/9