Pramod Jain v. Assistant Commissioner Of Income Tax, Central Circle - 4

Tara Chand Goel Son Of Shri Suraj Mal Goel, Aged About 78 (6 of 27) [CW-18359/2025] Years, R/o Shubham Enclave, C-Scheme, Jaipur- 302001. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 19641/2025 Late Jwala Prasad Sarda, Through Legal Heir Smt Chandra Kanta Sarda, Aged About 68 Years, Wife Of Late Shri Jwala Prasad Sarda, R/o 53, Sangram Colony, C-Scheme, C.p.m.g.s.o, Jaipur Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur ----Respondent D.B. Civil Writ Petition No. 19649/2025 Gopal Prasad Gupta, Son Of Shri Bhagwati Prasad Gupta, Aged About 77 Years, 301, Anukampa Mansion - 1, M.i. Road, Jaipur 302001 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur ----Respondent D.B. Civil Writ Petition No. 19655/2025 Late Shashi Bilala, Aged About 78 Years, Through Her Legal Heir Shri Surendra Kumar Bilala Son Of Shri Gopi Chand Bilala, R/o 5, Bilala Garden, Old Amer Road, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur, Having Its Address At 4Th Floor Jeevan Nidhi-2 Lic Building Ambedkar Circle Jaipur (7 of 27) [CW-18359/2025] ----Respondent D.B. Civil Writ Petition No. 19656/2025 Vimal Chand Surana Son Of Rajmal Surana, Aged About 88 Years, Resident Of B-7, Surana Enclave, Ram Singh Road, Opp. S.m.s. Hospital, Jaipur - 302001 Through His Authorized Signatory Shri Puneet Surana, Aged About 44 Years, S/o Pushpendra Surana, Resident Of B-7, Surana Enclave, Ram Singh Road, Opp. S.m.s. Hospital, Jaipur - 302001 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur, Having Its Address At 4Th Floor Jeevan Nidhi-2 Lic Building Ambedkar Circle Jaipur ----Respondent D.B. Civil Writ Petition No. 19657/2025 Tikam Chand Temani Son Of Shri Nand Kishore Temani, Aged About 63 Years, A-4, Pratap Marg, Sethi Colony, Raja Park, Jaipur- 302004. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 19658/2025 Vinay Chand Kothari Son Of Gyan Chand Kothari, Aged About 68 Years, Resident Of 501 Panchratna, 3937 M.s.b. Ka Rasta, Johari Bazar, Jaipur 302003 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur, Having Its Address At 4Th Floor Jeevan Nidhi-2 Lic Building Ambedkar Circle Jaipur ----Respondent D.B. Civil Writ Petition No. 19659/2025 Late Gyan Chand Kothari Through Legal Heir, Shri Vinay Chand Kothari Aged About 68 Years, S/o Late Shri Gyan Chand Kothari, (8 of 27) [CW-18359/2025] R/o 101/3, Jawahar Lal Nehru Marg, Near Police Memorial, Jaipur, Currently Residing At 501, Panchratna, 3937 M.s.b. Ka Rasta, Johri Bazar, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 19834/2025 Bitthal Das Maheswari S/o Late Balkishan Maheshwari, Aged About 76 Years, R/o 57-C, Saraswati Villa, Vishnu Garden, Khokhawas, Tonk Road, Jaipur Rajasthan 302018 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan- 302005 ----Respondent D.B. Civil Writ Petition No. 19840/2025 Bitthal Das Maheswari, S/o Late Balkishan Maheshwari, Aged About 76 Years, R/o 57-C, Saraswati Villa, Vishnu Garden, Khokhawas, Tonk Road, Jaipur, Rajasthan 302018 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 19977/2025 Kailash Chand Hirawat S/o Kewal Chand Hirawat, Aged About 86 Years, R/o 1183, Partanio 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, Ambdekar (9 of 27) [CW-18359/2025] Circle, Jaipur, Rajasthan-302005 D.B. Civil Writ Petition No. 19987/2025 Kailash Chand Hirawat S/o Kewal Chand Hirawat, Aged About 86 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar, Jaipur ----Respondent Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 19988/2025 Narendra Kumar Nigam S/o Kailash Narayan Nigam, Aged About 76 Years, R/o 704 Fountain Square, Near Jawahar Circle, Malviya Nagar, Jaipur 302017 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 19989/2025 Kailash Chand Hirawat S/o Kewal Chand Hirawat, Aged About 86 Years, R/o 1183, Partanio 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, Ambdekar Circle, Jaipur, Rajasthan-302005 D.B. Civil Writ Petition No. 19991/2025 Kailash Chand Hirawat S/o, Kewal Chand Hirawat, Aged About 86 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar Jaipur ----Respondent Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Room (10 of 27) [CW-18359/2025] No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 19993/2025 Kailash Chand Hirawat S/o Kewal Chand Hirawat, Aged About 86 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar, Jaipur Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 D.B. Civil Writ Petition No. 19996/2025 Kailash Chand Hirawat S/o, Kewal Chand Hirawat, Aged About 86 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar Jaipur ----Respondent Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20002/2025 Narendra Kumar Nigam S/o Kailash Narayan Nigam, Aged About 76 Years, R/o 704 Fountain Square, Near Jawahar Circle, Malviya Nagar, Jaipur 302017 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan - 302005 D.B. Civil Writ Petition No. 20011/2025 Kailash Chand Hirawat S/o, Kewal Chand Hirawat, Aged About 86 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar Jaipur ----Respondent Versus ----Petitioner (11 of 27) [CW-18359/2025] Assistant Commissioner Of Income Tax, Central Circle - 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20113/2025 Narendra Kumar Nigam S/o Kailash Narayan Nigam, Aged About 76 Years, R/o 704 Fountain Square, Near Jawahar Circle, Malviya Nagar, Jaipur 302017 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 20195/2025 Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 81 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20204/2025 Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 81 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20221/2025 Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 81 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar Jaipur ----Petitioner (12 of 27) [CW-18359/2025] Versus Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 20222/2025 Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 81 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar Jaipur Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20223/2025 Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 81 Years, R/o 1183, Partanio 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, Ambdekar Circle, Jaipur, Rajasthan-302005 D.B. Civil Writ Petition No. 20233/2025 Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 81 Years, R/o 1183, Partanio Ka Rasta, Johari Bazar Jaipur ----Respondent Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20318/2025 Vijay Kumar Sancheti, S/o Shri Tarachand Sancheti, Aged About 74 Years, R/o D-43 Shubhas Marg, C-Scheme, Jaipur G.p.o. Jaipur, 302001, Rajasthan. (13 of 27) [CW-18359/2025] Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20319/2025 Vijay Kumar Sancheti, S/o Shri Tarachand Sancheti, Aged About 74 Years, R/o D-43 Shubhas Marg, C-Scheme, Jaipur G.p.o. Jaipur, 302001, Rajasthan. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20320/2025 Vijay Kumar Sancheti, S/o Shri Tarachand Sancheti, Aged About 74 Years, R/o D-43 Shubhas Marg, C-Scheme, Jaipur G.p.o. Jaipur, 302001, Rajasthan. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20321/2025 Vijay Kumar Sancheti, S/o Shri Tarachand Sancheti, Aged About 74 Years, R/o D-43 Shubhas Marg, C-Scheme, Jaipur G.p.o. Jaipur, 302001, Rajasthan. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent (14 of 27) [CW-18359/2025] D.B. Civil Writ Petition No. 20323/2025 Vijay Kumar Sancheti, S/o Shri Tarachand Sancheti, Aged About 74 Years, R/o D-43 Shubhas Marg, C-Scheme, Jaipur G.p.o. Jaipur, 302001, Rajasthan. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 21188/2019 Abhay Chordia, S/o Shri Ashok Kumar Jain, Aged About 37 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur Versus ----Petitioner Assistant Commissioner Of Income Tax, Circle -2, New Central Revenue Building, Bhagwan Das Road, Jaipur-302005 ----Respondent D.B. Civil Writ Petition No. 14117/2022 Abhay Chordia, S/o Shri Ashok Kumar Jain, Aged About 40 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur Versus ----Petitioner

#1. Deputy Commissioner Of Income Tax, Central Circle 4, Ncr Building, Jaipur

#2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 D.B. Civil Writ Petition No. 14118/2022 Abhay Chordia, S/o Shri Ashok Kumar Jain, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur ----Respondents Versus ----Petitioner Deputy Commissioner Of Income Tax, Central Circle 4, Ncr Building, Jaipur (15 of 27) [CW-18359/2025] ----Respondent D.B. Civil Writ Petition No. 10032/2025 Chandra Prakash Agroya, S/o Late Shri Bansi Lal Agroya, Aged About 75 Years, Resident Of D-46/b, Subhash Marg, C-Scheme, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Circle-04, New Central Revenue Building, Janpath, Jaipur. ----Respondent D.B. Civil Writ Petition No. 10033/2025 Chandra Prakash Agroya S/o Late Shri Bansi Lal Agroya, Aged About 75 Years, R/o D-46/b, Subhash Marg, C-Scheme, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income- Tax, Circle-04, New Central Revenue Building, Janpath, Jaipur. ----Respondent D.B. Civil Writ Petition No. 11451/2025 Ganpat Singh Karnawat Son Of Shri Fateh Singh Karnawat, Aged About 82 Years, 4812 Karnawat Bhawan K.g.b. Ka Rasta, Johari Bazar, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor Jeevan Nidhi-2 Lic Building Ambedkar Circle Jaipur ----Respondent D.B. Civil Writ Petition No. 11535/2025 Nishit Gupta Son Of Shri Ramesh Chand Gupta, Aged About 57 Years, Resident Of B-73, Janta Colony, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. (16 of 27) [CW-18359/2025] D.B. Civil Writ Petition No. 11922/2025 Jitendra Kumar Daga Son Of Shri Vimal Chand Daga, Aged About 55 Years, 1370, Tara Chand Naib Ka Rasta, Johari Bazar, Jaipur. ----Respondent Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle- 4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 12495/2025 Abhay Chordia, S/o Shri Ashok Chordia, Aged About 43 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 Circle, Jaipur Rajasthan-302005 ----Respondent D.B. Civil Writ Petition No. 12574/2025 Prashant Gupta S/o Shri Gopal Prasad Gupta, Aged About 50 Years, R/o 301, Anukampa Mansion, M.i. Road, Jaipur, Rajasthan- 302001. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Circle, Jaipur Rajasthan-302005 D.B. Civil Writ Petition No. 12640/2025 Abhay Chordia S/o Shri Ashok Chordia, Aged About 43 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Respondent Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar (17 of 27) [CW-18359/2025] Circle, Jaipur Rajasthan- 302005 ----Respondent D.B. Civil Writ Petition No. 12752/2025 Prashant Gupta S/o Shri Gopal Prasad Gupta, Aged About 50 Years, R/o 301, Anukampa Mansion, M.i. Road, Jaipur, Rajasthan- 302001. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan- 302005. ----Respondent D.B. Civil Writ Petition No. 12770/2025 Prashant Gupta S/o Shri Gopal Prasad Gupta, Aged About 50 Years, R/o 301, Anukampa Mansion, M.i. Road, Jaipur, Rajasthan- 302001. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Circle, Jaipur Rajasthan-302005 D.B. Civil Writ Petition No. 12809/2025 Abhay Chordia S/o Shri Ashok Chordia, Aged About 43 Years, R/o 4459, Kgb Ka Rasta, Johari Bazar, Jaipur. ----Respondent Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Room No. 416, 4Th Floor, Jeevan Nidhi 2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan- 302005. ----Respondent D.B. Civil Writ Petition No. 13588/2025 Rajesh Kumar Dhaddha Son Of Shri Gyan Chand Dhaddha, Aged About 59 Years, Gems Paradise, Gulab Niwas, M.i. Road, Jaipur 302001 ----Petitioner (18 of 27) [CW-18359/2025] Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur, Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur ----Respondent D.B. Civil Writ Petition No. 18764/2025 Pramod Jain, S/o Nand Kishore Jain, Aged About 62 Years, Residing At D260, Devi Marg Bani Park, Jaipur 302016, Rajasthan Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle- 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 18947/2025 Nand Kishore Jain, S/o Late Shri Kapoorchand Jain, Aged About 85 Years, R/o D260, Devi Marg, Bani Park - 302016, Jaipur, Rajasthan Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 18949/2025 Nand Kishore Jain, S/o Late Shri Kapoorchand Jain, Aged About 84 Years, R/o D260, Devi Marg, Bani Park - 302016, Jaipur, Rajasthan Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan - 302005 D.B. Civil Writ Petition No. 19638/2025 ----Respondent (19 of 27) [CW-18359/2025] Devendra Kumar Temani Son Of Shri Nand Kishore Temani, Aged About 57 Years, 313, Surya Chamber, Near Nehru Bazar, Jaipur

302003. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 19639/2025 Vimal Parwal Son Of Shri Kailash Chand Parwal, Aged About 52 Years, C-175A, Gyan Marg, Tilak Nagar, Jaipur 302016. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 19651/2025 Alka Kotawala Daughter Of Ram Sharan Agarwal, Aged About 50 Years, Resident Of C-143, Mahavir Marg, Malviya Nagar, Jaipur- 302017 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 19653/2025 Manju Seth Daughter Of Shri Gyan Chand Kothari, Aged About 57 Years, 3-Ta, 56 A Jawahar Nagar, Arjun Lal Sethi Nagar, Jaipur 302004 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur, Having Its Address At 4Th Floor Jeevan Nidhi-2 Lic Building (20 of 27) [CW-18359/2025] Ambedkar Circle Jaipur ----Respondent D.B. Civil Writ Petition No. 19660/2025 Pallavi Sethi, Daughter Of Shri Mahabir Prasad Patni, Aged About 50 Years, R/o 417, Sethi Bhawan, Hanuman Ji Ka Rasta, Johri Bazar, Jaipur 302003 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur ----Respondent D.B. Civil Writ Petition No. 19662/2025 Late Dr. Damodar Prasad Parwal, Through His Legal Heir Mr. Navin Kumar Parwal Aged About 55 Years, Son Of Late Dr. Damodar Prasad Parwal, R/o Plot No. 24, Sangram Colony, C- Scheme, Jaipur Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur ----Respondent D.B. Civil Writ Petition No. 19663/2025 Late Sh. Kishan Singh Karnawat, Through His Legal Heir Sh. Jitendra Singh Karnawat Aged About 56 Years, Son Of Late Sh. Kishan Singh Karnawat, R/o A-3, Vijay Path, Tilak Nagar, Jaipur Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur D.B. Civil Writ Petition No. 19984/2025 Manoj Kumar Dhandia S/o Late Shri Mehar Chand Dhandia, Aged About 58 Years, R/o 3958, Kgb Ka Rasta, Johari Bazar, Jaipur ----Respondent (21 of 27) [CW-18359/2025] 302003 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 19986/2025 Manoj Kumar Dhandia S/o, Late Shri Mehar Chand Dhandia, Aged About 58 Years, R/o 3958, Kgb Ka Rasta, Johari Bazar, Jaipur 302003 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 19990/2025 Manoj Kumar Dhandia S/o Late Shri Mehar Chand Dhandia, Aged About 58 Years, R/o 3958, Kgb Ka Rasta, Johari Bazar, Jaipur 302003 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur, Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005 ----Respondent D.B. Civil Writ Petition No. 20349/2025 Rajendra Kumar Mundra Son Of Shrikrishn Mundra, Aged About 74 Years, 74, Sangram Colony, C-Scheme, Jaipur 302001 Versus ----Petitioner

#1. Assistant Commissioner Of Income Tax, Central Circle, Alwar Having Its Address At 1St Floor, New Admin Bsnl Building, Opp. Cr Building, Moti Dungri Circle, Alwar.

#2. Assistant Commissioner Of Income Tax, Central Circle-4, (22 of 27) [CW-18359/2025] Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 20902/2025 Late Prakash Chand Daga Through L/h Shri Virendra Kumar Daga, Aged About 58 Years, S/o Late Shri Prakash Chand Daga, R/o 1482, Barah Gangore Ka Rasta, Johri Bazar, Jaipur. Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 229/2026 Abhay Kumar Baid Son Of Santosh Chand Baid, Aged About 57 Years, Resident Of 20, Burmise Colony, Jaipur 302004 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 475/2026 Vipin Totla Son Of Babu Lal Totla, Aged About 58 Years, Resident Of Somani Building, Loha Mandi, S.c. Link Road, Jaipur-302001 Versus ----Petitioner Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 1050/2026 Ashok Parwal (Ay 2012-13) S/o Shri Radhey Shyam Parwal, Aged About 59 Years, R/o M-57, Mahesh Colony, Tonk Phatak, Lal Kothi, Jaipur, Rajasthan- 302015 (23 of 27) [CW-18359/2025] ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan ----Respondent D.B. Civil Writ Petition No. 19729/2025 Yogesh Kumar Khatoria Son Of Radhey Shyam Khatoria, Aged About 55 Years, Resident Of 208, Balaji Ka Rasta, Ghat Gate, Jaipur- 302005. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur. ----Respondent D.B. Civil Writ Petition No. 19746/2025 Bitthal Das Maheswari, S/o Late Balkishan Maheshwari, Aged About 76 Years, R/o 57-C, Saraswati Villa, Vishnu Garden, Khokhawas, Tonk Road, Jaipur, Rajasthan 302018 ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 19778/2025 Bitthal Das Maheswari, S/o Late Balkishan Maheshwari, Aged About 76 Years, R/o 57-C, Saraswati Villa, Vishnu Garden, Khokhawas, Tonk Road, Jaipur, Rajasthan 302018 ----Petitioner Versus (24 of 27) [CW-18359/2025] Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan - 302005 ----Respondent D.B. Civil Writ Petition No. 18765/2025 Nand Kishore Jain S/o Late Shri Kapoorchand Jain, Aged About 85 Years, R/o D260, Devi Marg, Bani Park, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle -4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Circle, Jaipur, Rajasthan ----Respondent D.B. Civil Writ Petition No. 18943/2025 Nand Kishore Jain, S/o Late Shri Kapoorchand Jain, Aged About 85 Years, R/o D260, Devi Marg, Bani Park, Jaipur. ----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle - 4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan - 302005 ----Respondent For Petitioner(s) : Mr. Sanjay Jhanwar, Sr. Advocate assisted by Mr. Prakul Khurana, Mr. Rajat Sharma, Mr. Shubhendra Singh, Mr. Saksham Pandey, Mr. Akshay Sharma Mr. Dileep Shivpuri, Mr. Utkarsh Shara Mr. Siddharth Ranka Ms. Gunjan Pathak with Ms. Neha Pathak, Mr. Kanishk Singhal, Mr. Aditya Bohra, Ms. Ishita Rawat, Ms. Priyanshi Roongta Mr. Dheeraj Kumar Palia Ms. Pratyushi Mehta for Mr. Vedant Agarwal (25 of 27) [CW-18359/2025] For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MRS. JUSTICE SANGEETA SHARMA 27/01/2026 Order

#1. These writ petitions under Article 226 of the Constitution of India have been filed, in substance, seeking identical reliefs. For the sake of convenience, the prayer clause is extracted from D.B. Civil Writ Petition No. 18359/2025, which reads as under: “1. Issue writ in the nature of certiorari or any other appropriate writ, Order or direction to the effect declaring the initiation of proceedings under Section 153C for AY 2014-15 to be without jurisdiction and barred by limitation and accordingly quashing the Notice dated 28.01.2025 issued under Section 153C of the Act.

#2. Issue writ in the nature of certiorari or any other appropriate writ, Order or direction to the effect Quashing the Objection Disposal Order dated

06.10.2025.

#3. Issue writ in the nature of certiorari or any other appropriate writ, Order or direction to the effect Quashing any consequential proceedings, Assessment Orders if any passed during the pendency of the present writ petition.

#4. Pass such other and further order as may be deemed just and proper in the facts and circumstances of the case.”

#2. Learned counsel for the petitioners submits that the controversy involved in the present matters is under consideration (26 of 27) [CW-18359/2025] before the Hon’ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle in SLP No. 31711/2025, in which the following order was passed on

08.12.2025: “1. Issue notice.

#4. Dasti service, in addition, is permitted. Tag with SLP(C) No. 33392 of 2025. In the meantime, the proceedings before the Adjudicating Authority shall remain stayed insofar as Section 153C of the Income Tax Act, 1961 is concerned including the order impugned passed by the High Court.”

#3. Learned counsel for the petitioners submits that the proceedings before the Adjudicating Authority, insofar as they pertain to Section 153C of the Income Tax Act, 1961, including the impugned order under consideration before this Hon’ble Court in the present case, have been stayed by the Hon’ble Apex Court. It is, therefore, prayed that similar protection be extended in the present petitions as well. Learned counsel further fairly submits that the outcome of these petitions shall be governed by the outcome of the said SLP and, thus, subject to such outcome, the petitions may be disposed of while extending the aforesaid protection.

#4. Learned counsel for the respondents fairly submits that the order passed by the Hon’ble Apex Court shall be duly followed. He further submits that in the event these petitions are disposed of, the same may be made subject to the final outcome of the aforesaid SLP. (27 of 27) [CW-18359/2025]

#5. Having considered the submissions made at the Bar, this Court is of the clear opinion that once the narrow compass of the issue is being directly adjudicated 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.

#6. 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 order(s), if any, including giving effect to any impugned orders, for so long as the interim protection 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.

#9. The instant writ petitions are disposed of accordingly. Pending application(s), if any, shall also stand disposed of. A copy of this order be placed in each file. (SANGEETA SHARMA),J (DR.PUSHPENDRA SINGH BHATI),J 10-90, 101, 92, 132, 133, 151 & 183-Nirmala/Shivani