1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR O R D E R S.B. CIVIL WRIT PETITION NO.1232/2008 (Balram Jhanwar Vs. Vs. U.O.I. & Ors.) Date of order : 6.11.2008 P R E S E N T HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS Mr. Dinesh Mehta, for the petitioner. Mr. K.K. Bissa, for the respondents. Heard learned counsel for the parties. It is contended by learned counsel for the petitioner that notice Annexure-4 issued under Section 148 of the Income Tax Act, 1961 is totally contrary to the judgment rendered by this Court in case of Sardar Kehar Singh Vs. Commissioner of Income-tax & Ors., reported in 1992 Income Tax Reports Vol.195 (Raj.) 769 and as held by Hon'ble Supreme Court in case of Smt. Amiya Bala Paul Vs. Commissioner of Income Tax, reported in 2003 Income Tax Reports Vol.262 (S.C.) 407. Learned counsel for the petitioner submits that by way of filing reply to the notice, it is pointed out by the petitioner that no notice for reassessment can be issued under Section 148 of the I.T. Act for the reasons mentioned in Annexure-7 but 2 the respondents are not having regard to the adjudication made by this Court as well as by Hon'ble Supreme Court. In this view of the matter, the petitioner may file a detailed reply to the notice and point out the aforesaid adjudication made by this Court as well as by Hon'ble Supreme Court. Upon filing said reply, the Income Tax Officer, Ward No.1, Chittorgarh is directed to decide the matter as per the aforesaid adjudication made by this Court as well as by Hon'ble Supreme Court within a period of fifteen days from the date of filing reply. With the aforesaid observation/direction, the writ petition is disposed of. It is also required to be observed that at the time of issuing notice under Section 148 of I.T. Act or in other provisions of law, the concerned authorities are directed to respect the adjudication made by this Court as well as by Hon'ble Supreme Court. (GOPAL KRISHAN VYAS), J. arun