[2025:RJ-JP:36230-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11899/2021 Ankur Electricals Llp, (Erstwhile Ankur Electricals Private Limited), A-27/13A Akshat House, Kanti Chandra Road, Bani Park, Jaipur 302016 Through Its Partner Padam Chand Jain S/o Kapoor Chand Jain, Aged About 59 Years, R/o A-24-25, Van Vihar Colony, Tonk Road, Jaipur, Rajasthan 302018. ----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 For Respondent : Mr. Siddharth Bapna with Mr. Rahul Kumar HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 09/09/2025 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 1 [2024] 161 taxmann.com 255 (Rajasthan) [2025:RJ-JP:36230-DB] (2 of 2) [CW-11899/2021] Assessing Officer ought to have issued a notice under Section 153C of the Act. 3. We would respectfully agree with the findings in Shyam Sunder Khandelwal (supra). 4. Mr. Siddharth 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 KAMLESH KUMAR-RAHUL/27