Ashok Chordia v. Assistant Commissioner Of Income Tax, Central Circle 4, Room

Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005. ----Respondent D.B. Civil Writ Petition No. 13779/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005. ----Respondent D.B. Civil Writ Petition No. 13781/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4, Room [2026:RJ-JP:7196-DB] (2 of 5) [CW-13776/2025] No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13784/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13785/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 13787/2025 Ashok Chordia S/o Shri Rajkumar Singh Chordia, Aged About 70 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Cir- cle, Jaipur Rajasthan -302005 ----Respondent For Petitioner(s) : Mr. Kanishk Singhal, Adv. on behalf of Mr. Gunjan Pathak For Respondent(s) : Ms. Tanushka Saxena and Ms. Chinka Choudhary on behalf of Mr. Siddharth Bapna [2026:RJ-JP:7196-DB] (3 of 5) [CW-13776/2025] HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE RAVI CHIRANIA 16/02/2026 Order

Issue notice to the respondents. Mr. Siddharth Bapna, learned counsel, accepts notice on be- half of the respondents.

The Co-ordinate Bench of this Court in the case of “Pramod- Jain vs. Assistant Commissioner of Income Tax” (D.B. CivilWrit Pe- tition No. 18359/2025) alongwith other connected cases decided on 27.01.2026, had directed as under: “2. Learned counsel for the petitioners submits that thecontroversy involved in the presentmatters is under con-siderationbefore the Hon’ble ApexCourt in SiddharthTotuka Vs.Assistant Commissioner of Income TaxCentral Circle in SLP No. 31711/2025,in thefollowing order was passed on08.12.2025: “1. Issue notice.

2. Dasti service, in addition, is permitted.

3. Tag with SLP(C) No. 33392 of 2025.

In the meantime, the proceedings before the Adjudicating Authority shall remain stayed inso- faras Section 153C of the Income Tax Act, 1961 is- concerned including the order impugned passedby the High Court. ” 3. Learned counsel for the petitioners submits that theproceedings before the Adjudicating Au- thority, insofar asthey pertain to Section 153C of the Income Tax Act, 1961,including the impugned order under consideration beforethis Hon’ble Court in the present case, have been stayedby the Hon’ble Apex Court. It is, therefore, prayed that- [2026:RJ-JP:7196-DB] (4 of 5) [CW-13776/2025] similar protection be extended in the present peti- tions aswell. Learned counsel further fairly submits that the out-come of these petitions shall be gov- erned by the outcomeof the said SLP and, thus, subject to such outcome, thepetitions may be dis- posed of while extending the aforesaid protection.

4. Learned counsel for the respondents fairly sub- mits thatthe order passed by the Hon’ble Apex Court shall be dulyfollowed. He further submits that in the event these peti-tions are disposed of, the same may be made subject tothe final out- come of the aforesaid SLP.

Having considered the submissions made at the Bar, this Court is of the clear opinion that once the narrowcompass of the issue is being directly adju- dicated by the Hon’ble Apex Court in pursuance of the litigation undergone by the parties pertaining to Section 153C of the Income Tax Act, 1961, it would be appropriate to dispose of the present writ petitions by extending the same protection as granted by the Hon’ble Apex Court.

Accordingly, it is directed that the Adjudicating Authority shall not proceed with any proceedings under Section 153C of the Income Tax Act, 1961 against the petitioners, as also consequential or- der(s), if any, including giving effect to any im- pugned orders, for so long as the interim protec- tion granted by the Hon’ble Apex Court continues to operate. The outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025) shall govern the outcome of the present petitions.