[2025:RJ-JP:32717-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11539/2025 Dinesh Kumar Khatoria S/o Late Shri Damodar Lal Khatoria, Age About 65 Years R/o 626 Balaji Ka Rasta, Ghat Gate Bazar Jaipur 302002 ----Petitioner Versus The Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur Address Room No 416, 4Th Floor Jeevan Nidhi II, Bhawani Singh Road, Ambedkar Circle Jaipur 302005 ----Respondent For Petitioner(s) : Ms. Meenakshi Pareek For Respondent(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain and Mr. Meyhul Mittal HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 20/08/2025 1. The challenge in this petition is to the notice issued to the petitioner under Section 153C of the Income Tax Act, 1961 (for short, "IT Act) dated 04.02.2025 with regard to Assessment Year 2011-2012. 2. Learned counsel for the petitioner submits that in the notice impugned, neither amount has been mentioned nor in the search conducted name of the petitioner has been mentioned, however, from the perusal of the satisfaction note for initiating proceedings under Section 153C with reference to the petitioner for the year 2011-2012, as conveyed to the petitioner, it is apparent that Dinesh Kumar Khatoria's documents were received in pen drive. [2025:RJ-JP:32717-DB] (2 of 2) [CW-11539/2025] Entries pertaining to Dinesh Kumar Khatoria, who paid cash loans to various persons, were found during the search proceedings relating to Ramesh Chand Maheshwari under Section 131 of the IT Act. We also noticed that the petitioner had earlier preferred the writ petition Nos.4490/2022 and 4635/2022 before this Court challenging the notice issued to him under Section 148 of the IT Act and this Court quashed the proceedings under Section 148 of the IT Act vide order dated 19.03.2024, with liberty to the Authorities to proceed against the writ petitioner in accordance with law. Since, this Court had granted permission to the respondent-Tax Authorities to proceed, the challenge on the ground of limitation would also not arise as the order was passed by this Court granting liberty to the authorities to proceed. 3. In view thereto, the notice issued to the petitioner with regard to undisclosed cash loans of an amount of Rs.3,55,00,000/-, which remains undisclosed, has to be answered by the petitioner to the Authorities. We, therefore, do not find any reasons to interfere with the notice issued to the petitioner under Section 153C. The petitioner is free to take up all the necessary arguments and defense available to him before the Authorities, who would be required to pass an appropriate speaking order. 4. With the said observations, the writ petition is dismissed accordingly. 5. Pending application(s), if any, also stands disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J GAURAV/AVINASH/31