[2026:RJ-JD:15125-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 16565/2021 Raju Ram S/o Natha Ram Jat, Aged About 74 Years, Mundo Ki Dhani, Mehram Nagar, Jodhpur, Rajasthan.

----Petitioner Versus

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

2. State Of Rajasthan, Through The Finance Secretary, Government Of Rajasthan, Jaipur.

3. The Income Tax Officer, Ward-2(1), Jodhpur, Aaykar Bhawan, Paota C Road, Jodhpur.

4. The Income Tax Officer, Ward-1(1), Jodhpur, Aaykar Bhawan, Paota C Road, Jodhpur.

5. The Sub Registrar-III, Jodhpur, Registration and Stamp Department, High Court Premises, Jodhpur.

----Respondents For Petitioner(s) : Mr. Anil Bhansali For Respondent(s) : Mr. K.K. Bissa Mr. Mahaveer Bishnoi, AAG HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SUNIL BENIWAL

Order (Oral)

02/04/2026 Per: Arun Monga, J.

1. The present writ petition has been filed aggrieved by the assessment order dated 29.09.2021 passed under Section 144/147 of the Income Tax Act, 1961 (hereinafter, “1961 Act”), whereby the penalty proceedings were initiated for non- compliance of provisions of Section 139(1) of