[2025:RJ-JP:38020-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12312/2022 Shyam Sunder Khandelwal S/o Late Damodar Lal Khandelwal, Aged About 74 Years, R/o R-1, Tilak Marg. C-Scheme, Jaipur ----Petitioner Versus 1. Office Of The Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi- 2, LIC Building, Ambedkar Circle, Jaipur, Rajasthan - 302005 2. Central Board Of Direct Taxes, Through Chairperson, Type-7, Bungalow No. 75, New Moti Bagh, New Delhi- 110021 ----Respondents Connected With D.B. Civil Writ Petition No. 12313/2022 Shyam Sunder Khandelwal S/o Late Damodar Lal Khandelwal, Aged About 74 Years, R/o R-1, Tilak Marg. C-Scheme, Jaipur ----Petitioner Versus 1. Office Of The Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi- 2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan -302005 2. Central Board Of Direct Taxes, Through Chairperson, Type-7, Bungalow No. 75, New Moti Bagh, New Delhi- 110021 ----Respondents For Petitioner(s) : Mr. Rajat Sharma, Adv. with Mr. Shubhendra Singh, Adv. For Respondent(s) : Mr. Siddharth Bapna, Adv. with Mr. Sarvesh Jain, Adv. & Mr. Meyhul Mittal, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT [2025:RJ-JP:38020-DB] (2 of 3) [CW-12312/2022] Order 17/09/2025 1. Issue notice to the respondents. 2. Mr. Siddharth Bapna accepts notice on behalf of respondents. 3. Service is complete. 4. The issue raised in the present writ petitions is no more res integra as the Co-ordinate Bench of this Court in a bunch of cases, Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax: D.B. Civil Writ Petition No. 18363/2019 has decided the issue on 19.03.2024 wherein the following order was passed:- “40. In view of above discussion the notices issued under Section 148 and the impugned orders are quashed. However, the respondents shall be at liberty to proceed against the petitioners in accordance with law. 41. The first ground of challenge to initiation of proceedings under Section 148 is being accepted and there is no need to dilate upon other grounds raised for challenging the notice issued under Section 148 of the Act. 42. In would be appropriate to mention that during the pendency of the writ petitions there was interim protection in favour of the petitioners.” 5. In the present case too, the notice under Section 148 of the Income Tax Act, 1961(hereinafter referred as ‘Act of 1961’) has been challenged on the ground that the procedure adopted was erroneous and at best the respondents could have initiated proceedings under Section 153(c) of Act of 1961, however, learned counsel for the petitioner submits that in addition to the aforesaid terms, that even under Section 153(c) of Act of 1961 the notice cannot be issued in the present case as it would be hit by latches and learned counsel for the petitioner further submits that in terms of judgment passed by the Hon’ble Supreme Court in [2025:RJ-JP:38020-DB] (3 of 3) [CW-12312/2022] Union of India & Ors. Vs. Rajeev Bansal: SC 2024 INSC 754 and interpretation of Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, the issue could not have been revived. 6. We have considered the contentions. 7. We find that the primary issue raised in the present petitions relating to the notice under Section 148 of the Act of 1961, the subsequent proceedings have not been taken up by the authority and if at all as and when if the respondents choose to take up the proceedings against the petitioner under Section 153(c) of the Act of 1961, the subsequent arguments which the learned counsel seeks to advance would have no application. Accordingly, we set aside and quash the notice dated 30.07.2022 under Section 148 of the Act of 1961 in terms of judgment passed in Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax (supra). 8. Liberty granted in the judgment of Shyam Sunder Khandelwal Vs. Assistant Commissioner of Income Tax (supra) would be available to the Department only if it is allowed in terms of law. 9. Keeping in view the above, the present civil writ petitions are allowed. 10. Pending application(s), if any, stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/78-79