[2026:RJ-JP:3691-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 20855/2025 Pinkcity Jewelhouse Private Limited, Having Its Address At 76, Dhuleshwar Gardens, Jaipur Through Its Director Mrs. Kajal Goyal, Aged About 50 Years, W/o Manuj Goyal, R/o 83, Dhuleshwar Gardens, Jaipur ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle - 1, Jaipur, Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan, 302005 ----Respondent For Petitioner(s) : Mr. Siddharth Ranka, with Ms. Satvika Jha.

For Respondent(s) : Mr. Siddharth Ranka with Ms. Tanusha Saxena HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order

28/01/2026

1. Learned counsel appearing for the respondents, at the outset, fairly submits that the controversy involved in the present writ petitions is squarely covered by the judgment of this Court in Sharda Devi Chhajer vs. The Income Tax Officer & Another [2025 SCC OnLine Raj 3386], which has followed the judgment of the Bombay High Court in Hexaware Technologies Ltd. vs. Assistant Commissioner of Income-Tax, Circle-15(1)(2) [2024] 162 taxmann.com 225 (Bom.). It is h