[2025:RJ-JP:43064-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 1486/2018 M/s Mukesh Oil Mill Private Limited, E-59, Industrial Area, Khairthal Alwar, Through Shri Anmol Kumar, S/o Shri Chhajuram, Aged About 54 Years. ----Appellant Versus Assistant Commissioner Of Income Tax, Circle -1, Income Tax Office, Alwar ----Respondent Connected With D.B. Special Appeal Writ No. 1487/2018 M/s Mukesh Oil Mill Private Limited, E-59, Industrial Area, Khairthal Alwar, Through Shri Anmol Kumar, S/o Shri Chhajuram, Aged About 54 Years. ----Appellant Versus Assistant Commissioner Of Income Tax, Circle-1, Income Tax Office, Alwar. ----Respondent For Appellant(s) : Mr. Gunjan Pathak For Respondent(s) : Mr. Nitin Jain with Ms. Kriti Kalawatia HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU Order 27/10/2025 1. Learned counsel for the appellant(s) is fair enough to state that during pendency of these appeals, the notice under Section 148 of the Income Tax Act, 1961 (for short ‘the Act of 1961’) ultimately culminated in passing of final order and appeal under Section 246A of the Act of 1961 has already been filed before the [2025:RJ-JP:43064-DB] (2 of 2) [SAW-1486/2018] Commissioner of Income Tax (Appeals) [for short ‘CIT (Appeals)’]. However, the issue raised before this Court in the present appeals and in the writ petitions, has not been raised in the appeals filed before CIT (Appeals). 2. As the present appeals are pending, we are of the firm view that since the CIT (Appeals) is seized of the matter, it would be in a position to examine all the aspects which includes the aspect regarding the very initiation of proceedings under Section 148 of the Act of 1961, which is before us. 3. We leave it open for the appellant to raise all the objections before the concerned appellate authority by way of filing any additional affidavit, if the need so arises. 4. It is expected from the CIT (Appeals) to pass a speaking order, after giving an opportunity of hearing to both the parties, within a period of six months. 5. Accordingly, the appeals are disposed of. All pending applications also stand disposed of. (BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ SANJAY KUMAWAT/RAJAT/90-91