[2025:RJ-JD:41639-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17992/2022 Murliwala Agrotech Pvt. Ltd., Through Its Director Rakesh Gupta, G-240-245, Riico Industrial Area, Gudi, Udaipur 313 001, Rajasthan.

----Petitioner Versus

1. Union Of India, Through The Secretary To The Government Of India, Ministry Of Finance, Department Of Revenue, New Delhi.

2. Principal Commissioner Of Income Tax, 3Rd Floor, Aayakar Bhawan, Subcity Centre, Udaipur.

3. The Assistant Commissioner Of Income Tax, Circle 2, Income Tax Department, Udaipur.

4. Deputy Commissioner Of Income Tax, Central Circle 14, New Delhi, 354, 3Rd Floor, Income Tax Building, E-2, Ara Centre, Jhandewalan Extension, New Delhi.

----Respondents For Petitioner(s) : Mr. Anjay Kothari Mr. Amit Sharma For Respondent(s) : Mr. K. K. Bissa Mr. G. S. Chouhan HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE RAVI CHIRANIA

Order

REPORTABLE 17/09/2025 PER, HON’BLE MR. RAVI CHIRANIA, J.

1. The present petition is the second round of litigation. In the earlier round, petitioner approached this Court with the similar grievance challenging the notice issued under Section 127 of the Income Tax Act, 1961 (