[2026:RJ-JD:20594-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 8724/2026 Ashok Kumar Manish Kumar Huf, Through Its Karta Ashok Kumar S/o Shiv Lal Golecha Aged About 61 Years R/o Arihant Colony, Ward No. 23, Balotra, Rajasthan - 344022 ----Petitioner Versus

1. Joint Commissioner Of Income Tax, Range-3(R), Ju, Aayakar Bhawan, Paota C Road, Jodhpur, Rajasthan -

342010

2. Income Tax Officer, Balotra, Shaheed Bhagat Singh Circle, Balotra, 344022

3. Commissioner Of Income Tax, Appeal Addl/jcit (A)-8, Aayakar Bhawan, M.k. Road, Mumbai, 400020

4. Central Board Of Direct Taxes, Through Secretary, Cbdt Headquarters, North Block (Department Of Revenue), New Delhi - 110001 ----Respondents For Petitioner(s) : Mr. Sharad Kothari Mr. Kalpit Shishodia Mr. Pranjul Mehta Mr. Chirag Soni Mr. Dinesh Kumar Suthar For Respondent(s) : Mr. Sunil Bhandari HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SANDEEP SHAH

Order

Reportable

01/05/2026 Per: Arun Monga, J.

1. Petitioner is before this Court challenging the notice dated 23.03.2026 issued under Section 148 of Income Tax Act, 1961 (Annexure-2), sanction note dated 20.03.2026 and all other consequential proceedings/actions