M/S Mukesh Oil Mill Private Limited v. Assistant Commissioner of Income Tax

Rajasthan HC27 Oct 2025SAW/1487/2018

Case brief

AI extract

What is this about?

Rajasthan HC Jaipur DB (Sharma, Acting CJ; Sandhu, J.), 27/10/2025 — writ appeals disposed of because S.246A appeal pending before CIT(Appeals); appellate authority deemed competent to review initiation of S.148 IT Act 1961 proceedings; liberty to file additional affidavit raising objections; six-month deadline for speaking order after hearings.

What did the court decide?

Both writ appeals (and all pending applications) disposed of; appellant left free to press all objections, including on the initiation of Section 148 proceedings, before the CIT (Appeals), which is expected to render a speaking order after hearing both sides within six months. ¶¶27

M/S Mukesh Oil Mill Private Limited Vs Assistant Commissioner… — Income Tax | Rajasthan HC (2025)

What the court decided

AI extract

Outcome

¶¶27

Issue for consideration

Whether the very initiation of proceedings under Section 148 of the Income Tax Act, 1961 — the aspect raised before this Court in the appeals/writ petitions — can be examined, given that a Section 246A appeal on the resulting final order is pending before the CIT (Appeals).

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Court's answer

Since the CIT (Appeals) is seized of the pending Section 246A appeal, it is competent to examine all aspects of the matter, including the validity of the very initiation of proceedings under Section 148 of the Act of 1961.

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Ratio / Principle

Liberty is left to the appellant to raise all its objections before the concerned appellate authority (CIT Appeals), including by filing an additional affidavit if the need so arises.

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Key takeaways

The CIT (Appeals) is expected to pass a speaking order after giving an opportunity of hearing to both parties within six months.ratio¶¶26

Detailed headnote1 paragraphs

Rajasthan HC (Jaipur, Division Bench), Order dated 27/10/2025 in D.B. Special Appeal (Writ) Nos. 1486/2018 (connected 1487/2018), M/s Mukesh Oil Mill Pvt. Ltd. v. ACIT, Alwar: During pendency of the appeals, a notice under S. 148, Income Tax Act 1961 had culminated in a final order, and a S. 246A appeal stood filed before CIT (Appeals) — but the ground urged in these writ appeals/petitions had not been raised there (para 1). Holding that the appellate authority seized of the pending appeal could examine all aspects, including the very initiation of S. 148 proceedings (para 2), the Bench disposed of the appeals, leaving the appellant free to raise all objections before CIT (Appeals) via an additional affidavit if needed (para 3), and expecting a speaking order after hearing both parties within six months (para 4); all pending applications likewise disposed of (para 5).

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[2025:RJ-JP:43064-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Special Appeal Writ No. 1486/2018

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M/s Mukesh Oil Mill Private Limited, E-59, Industrial Area, Khairthal Alwar, Through Shri Anmol Kumar, S/o Shri Chhajuram, Aged About 54 Years.

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----Appellant

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Versus

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Assistant Commissioner Of Income Tax, Circle -1, Income Tax Office, Alwar

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----Respondent

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Connected With

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D.B. Special Appeal Writ No. 1487/2018

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M/s Mukesh Oil Mill Private Limited, E-59, Industrial Area, Khairthal Alwar, Through Shri Anmol Kumar, S/o Shri Chhajuram, Aged About 54 Years.

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----Appellant

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Versus

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Assistant Commissioner Of Income Tax, Circle-1, Income Tax Office, Alwar.

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	----	Respondent
For Appellant(s)	: Mr. Gunjan Pathak
For Respondent(s)	: Mr. Nitin Jain with Ms. Kriti	Kalawatia

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HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU

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Order

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27/10/2025

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Learned counsel for the appellant(s) is fair enough to state that during pendency of these appeals, the notice under Section 148 of the Income Tax Act, 1961 (for short ‘the Act of 1961’) ultimately culminated in passing of final order and appeal under Section 246A of the Act of 1961 has already been filed before the

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[2025:RJ-JP:43064-DB]

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[SAW-1486/2018]

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(2 of 2)

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Commissioner of Income Tax (Appeals) [for short ‘CIT (Appeals)’]. However, the issue raised before this Court in the present appeals and in the writ petitions, has not been raised in the appeals filed before CIT (Appeals).

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As the present appeals are pending, we are of the firm view that since the CIT (Appeals) is seized of the matter, it would be in a position to examine all the aspects which includes the aspect regarding the very initiation of proceedings under Section 148 of the Act of 1961, which is before us.

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We leave it open for the appellant to raise all the objections before the concerned appellate authority by way of filing any additional affidavit, if the need so arises.

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It is expected from the CIT (Appeals) to pass a speaking order, after giving an opportunity of hearing to both the parties, within a period of six months.

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Accordingly, the appeals are disposed of. All pending applications also stand disposed of.

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(BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACTING CJ

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SANJAY KUMAWAT/RAJAT/90-91

M/S Mukesh Oil Mill Private Limited v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

M/S Mukesh Oil Mill Private Limited v. Assistant Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

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