[2025:RJ-JP:5217-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 27887/2018 Shri Vivek Kumar Agarwal Prop. M/s Shree Giriraj Dharan Industries, Ajeetgarh S/o Shri Narottam Lal Agarwal, Aged 39 Years, Resident Of C/o Shri Girdhari Lal Todi, Sheetla Ka Mohalla, Sikar- 332001 (Raj.) ----Petitioner Versus 1. The Principal Commissioner Of Income Tax-3, Income Tax Department, Jaipur. 2. The Income Tax Officer, Ward-3, Ncr Building, Sanwalli Road, Todinagar, Sikar, Rajasthan 332001. ----Respondents For Petitioner(s) : Mr. Tarak Ahuja through VC for Mr. Mahendra Gargieya For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 06/02/2025 1. This petition was filed challenging the notice under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’). 2. On 04.02.2025, following order was passed:- “Learned counsel for the respondent submits that during pendency of the petition re-assessment order has been passed and the petitioner has preferred an appeal, which is pending. Put up on 06.02.2025 at top of the cause-list.” [2025:RJ-JP:5217-DB] (2 of 2) [CW-27887/2018] 3. Learned counsel for the petitioner has no instructions to enable him to refute the said contention. 4. In view of the above, the petition is disposed of relegating the petitioner to pursue the remedy of appeal. 5. Needless to say that the petitioner shall be at liberty to raise all the issues raised in this petition at an appropriate stage before the Appellate Authority. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Simple Kumawat /56