Rajasthan High Court
Yogesh Kumar Khatoria Son Of Shri Radhey ... vs Assistant Commissioner Of Income Tax ... on 19 March, 2024
Author: Bhuwan Goyal
Bench: Bhuwan Goyal
[2024:RJ-JP:14106-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
(1.) D.B. Civil Writ Petition No. 18363/2019
Shyam Sunder Khandelwal S/o Late Damodar Lal Khandelwal,
Aged About 72 Years, R/o R-1, Tilak Marg, C-Scheme, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 2 Jaipur,
Income Tax, New Central Revenue Building, Bhagwan Das Road,
Jaipur, Rajasthan 302005.
----Respondent
Connected With
D.B. Civil Writ Petition No. 25348/2018
Ankur Electricals LLP, A-27/13A Akshat House, Kanti Chandra
Road, Bani Park, Jaipur 302016 Through Its Partner Siddharth
Sarawgi, S/o Kamal Kumar Sarawgi, Aged About 35 Years, R/o
F.no. 402-403, Akshat Residency, Bhrigu Marg, Bani Park.
----Petitioner
Versus
1. Assistant Commissioner of Income Tax, Circle 2 Jaipur, Income
Tax, New Central Revenue Building, Bhagwan Das Road,
Jaipur, Rajasthan 302005.
2. Deputy Commissioner of Income Tax, Circle 2, Jaipur.
----Respondents
D.B. Civil Writ Petition No. 1035/2019
Chandra Prakash Agroya, S/o Late Shri Bansi Lal Agroya, Aged
About 70 Years, Resident Of D-46-B, Subhash Marg, C-Scheme,
Jaipur.
----Petitioner
Versus
Income-Tax Officer, Ward 1 (4), New Central Revenue Building
(Annexe), Janpath, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 11519/2019
Ankur Electricals Llp, A-27/13A Akshat House, Kanti Chandra
Road, Bani Park, Jaipur 302016 Through Its Partner Siddharth
Sarawgi, S/o Kamal Kumar Sarawgi, Aged About 36 Years, R/o F.
[2024:RJ-JP:14106-DB] (2 of 50) [CW-18363/2019]
No. 402-403, Akshat Residency, Bhrigumarg, Banipark.
----Petitioner
Versus
Assistant Commissioner of Income Tax, Circle-2 Jaipur, Income
Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur,
Rajasthan 302005.
----Respondent
D.B. Civil Writ Petition No. 15044/2019
Pradeep Mittal, Son of Shri Anand Shankar Mittal, Aged About 59
Years, Having His Address At First Floor, Dhamani Market, Chaura
Rasta, Jaipur 302002 in the State of Rajasthan
----Petitioner
Versus
Assistant Commissioner of Income Tax, Circle 1, Jaipur having its
Address at New Central Revenue Building, Statue Circle, Bhagwan
Das Road, C-Scheme, Jaipur in the State of Rajasthan
----Respondent
D.B. Civil Writ Petition No. 19895/2019
Vimal Chand Surana S/o Late Shri Rajmal Surana, Aged About 83
Years, B-7, Surana Enclave, Ram Singh Road, Opp S.M.S.
Hospital, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax Central Cirlce-2, New
Central Revenue Building, Bahgwan Das Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 20580/2019
Nishit Gupta Son Of Shri Ramesh Chand Gupta, Having His
Address At Dolphin Gems, B-73, Janta Colony, Jaipur 302004 In
The State Of Rajasthan.
----Petitioner
Versus
Income Tax Officer, Ward 5(2), Jaipur Having Its Address At New
Central Revenue Building, Statue Circle, Bhagwan Das Road, C-
Scheme, Jaipur In The State Of Rajasthan.
----Respondent
[2024:RJ-JP:14106-DB] (3 of 50) [CW-18363/2019]
D.B. Civil Writ Petition No. 1374/2020
Late Prem Chand Dhandia, Through Legal Heir Smt. Indra Kumari
Dhandia Aged About 72 Years, R/o C-56, Mahavir Marg, C-
Scheme, Jaipur
----Petitioner
Versus
1. Income Tax Officer Ward 2(1), Jaipur, New Central Revenue
Building, Bhagwan Das Road, Jaipur
2. Income Tax Officer Ward 6(2), Jaipur, New Central Revenue
Building, Bhagwan Das Road, Jaipur
----Respondents
D.B. Civil Writ Petition No. 3350/2021
Shyam Sunder Khandelwal S/o Late Damodar Lal Khandelwal,
Aged About 73 Years, R/o R-1, Tilak Marg, C-Scheme, Jaipur.
----Petitioner
Versus
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. 8767/2021
Pradeep Mittal Son Of Shri Anand Shankar Mittal, Aged About 61
Years, Having His Address At First Floor, Dhamani Market, Chaura
Rasta, Jaipur 302002 In The State Of Rajasthan
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At New Central Revenue Building, Statue
Circle, Bhagwan Das Road, C-Scheme, Jaipur Currently At Room
No. 416, 4Th Floor, Jeevan Nidhi-Ii, Bhawani Singh Road,
Ambedkar Circle, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 12516/2021
Ganpat Singh Karnawat (Senior Citizen) Son Of Shri Fateh Singh
Karnawat, Aged About 78 Years, Resident Of 4812, Karnawat
Bhawan, KGB Ka Rasta, Johari Bazar, Jaipur 302003.
[2024:RJ-JP:14106-DB] (4 of 50) [CW-18363/2019]
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 180/2022
Nitin Dhandhia S/o Shri Vinay Chand Dhandhia, Aged About 43
Years, R/o 04, Govind Marg, Moti Doongari Road, Jaipur, 302004
(Rajasthan)
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle-Iv,
Jaipur (Rajasthan)
2. Principal Commissioner Of Income Tax, Central Jodhpur,
(Rajasthan)
----Respondents
D.B. Civil Writ Petition No. 182/2022
Nitin Dhandhia S/o Shri Vinay Chand Dhandhia, Aged About 43
Years, R/o 04, Govind Marg, Moti Doongari Road, Jaipur, 302004
(Rajasthan).
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle-Iv,
Jaipur, (Rajasthan).
2. Principal Commissioner Of Income Tax, Central Jodhpur,
(Rajasthan).
----Respondents
D.B. Civil Writ Petition No. 183/2022
Nitin Dhandhia S/o Shri Vinay Chand Dhandhia, Aged About 43
Years, R/o 04, Govind Marg, Moti Doongari Road, Jaipur, 302004
(Rajasthan).
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle-Iv,
Jaipur, (Rajasthan).
[2024:RJ-JP:14106-DB] (5 of 50) [CW-18363/2019]
2. Principal Commissioner Of Income Tax, Central Jodhpur,
(Rajasthan).
----Respondents
D.B. Civil Writ Petition No. 342/2022
Shyam Sunder Khandelwal S/o Late Damodar Lal Khandelwal,
Aged About 73 Years, R/o R-1, Tilak Marg, C-Scheme, Jaipur.
----Petitioner
Versus
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. 645/2022
Ankur Electricals Llp, A-24/13A Akshat House, Kanti Chandra
Road, Bani Park, Jaipur 302016 Through Its Partner, Padam
Chand Jain S/o Shri Kapoor Chand Jain, Aged 61 Years Resident
At A-24-25, Van Vihar Colony, Tonk Road, Jaipur- 302018
----Petitioner
Versus
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. 690/2022
Ankur Electricals Llp, A-27/13A Akshat House, Kanti Chandra
Road, Bani Park, Jaipur 302016 Through Its Partner Padam Chand
Jain S/o Shri Kapoor Chand Jain, Aged 61 Years, Resident At A-
24-25, Van Vihar Colony, Tonk Road, Jaipur - 302018.
----Petitioner
Versus
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. 697/2022
Ankur Electricals Llp, A-27/13A Akshat House, Kanti Chandra
[2024:RJ-JP:14106-DB] (6 of 50) [CW-18363/2019]
Road, Bani Park, Jaipur 302016 Through Its Partner Padam Chand
Jain S/o Shri Kapoor Chand Jain, Aged 61 Years Resident At A-24-
25, Van Vihar Colony, Tonk Road, Jaipur-302018.
----Petitioner
Versus
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. 1140/2022
Late Prakash Raj Bhansali Son Of Late Shri Paras Raj Bhansali,
Through His Wife And Legal Heir Smt. Anita Bhansali Resident Of
A-60, Shanti Path, Tilak Nagar, Jaipur 302004 Earlier At J/10-230,
Adarsh Nagar, Moti Doongri Road, Jaipur 302004.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle- 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 1175/2022
Late Prakash Raj Bhansali Son Of Late Shri Paras Raj Bhansali,
Through His Wife And Legal Heir Smt. Anita Bhansali Resident Of
A-60, Shanti Path, Tilak Nagar, Jaipur 302004 Earlier At J/10-230,
Adarsh Nagar, Moti Doongri Road, Jaipur 302004
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 1176/2022
Late Prakash Raj Bhansali Son Of Late Shri Paras Raj Bhansali,
Through His Wife And Legal Heir Smt. Anita Bhansali Resident Of
A-60, Shanti Path, Tilak Nagar, Jaipur 302004 Earlier At J/10-230,
Adarsh Nagar, Moti Doongri Road, Jaipur 302004
----Petitioner
[2024:RJ-JP:14106-DB] (7 of 50) [CW-18363/2019]
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 1177/2022
Late Prakash Raj Bhansali Son Of Late Shri Paras Raj Bhansali,
Through His Wife And Legal Heir Smt. Anita Bhansali Resident Of
A-60, Shanti Path, Tilak Nagar, Jaipur 302004 Earlier At J/10-230,
Adarsh Nagar, Moti Doongri Road, Jaipur 302004
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 2206/2022
Ram Kishan Rawat Son Of Shri Badri Narain Rawat, Resident Of K-
2, Kesav Path, Ahinsha Circle, C-Scheme, Jaipur 302001
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 2249/2022
Vipin Totla Son Of Shri Babu Lal Totla, Having His Address At 1,
Somani Building, Loha Mandi, S.c. Link Road, Jaipur, Rajasthan,
India- 302001.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 44, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur Rajasthan, India -
302005
----Respondent
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D.B. Civil Writ Petition No. 2250/2022
Vipin Totla Son Of Shri Babu Lal Totla, Having His Address At 1,
Somani Building, Loha Mandi, S.c. Link Road, Jaipur, Rajasthan,
India- 302001.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 44, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur Rajasthan, India -
302005
----Respondent
D.B. Civil Writ Petition No. 2312/2022
Ganpat Singh Karnawat Son Of Shri Fateh Singh Karnawat,
Resident Of 4812, Karnawat Bhawan, Kgb Ka Rasta, Johari Bazar,
Jaipur 302003
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 2313/2022
Ganpat Singh Karnawat Son Of Shri Fateh Singh Karnawat,
Resident Of 4812, Karnawat Bhawan, Kgb Ka Rasta, Johari Bazar,
Jaipur 302003
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 2314/2022
Ganpat Singh Karnawat Son Of Shri Fateh Singh Karnawat,
Resident Of 4812, Karnawat Bhawan, Kgb Ka Rasta, Johari Bazar,
Jaipur 302003
----Petitioner
[2024:RJ-JP:14106-DB] (9 of 50) [CW-18363/2019]
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 2334/2022
Manoj Kumar Dhandia S/o Late Shri Mehar Chand Dhandia, Aged
About 55 Years, R/o 3958, Kgb Ka Rasta, Johari Bazar, Jaipur
302003
----Petitioner
Versus
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. 2371/2022
Manoj Kumar Dhandia S/o Late Shri Mehar Chand Dhandia, Aged
About 55 Years, R/o 3958, Kgb Ka Rasta, Johari Bazar, Jaipur
302003
----Petitioner
Versus
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. 2372/2022
Manoj Kumar Dhandia S/o Late Shri Mehar Chand Dhandia, Aged
About 55 Years, R/o 3958, Kgb Ka Rasta, Johari Bazar, Jaipur
302003
----Petitioner
Versus
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. 2386/2022
[2024:RJ-JP:14106-DB] (10 of 50) [CW-18363/2019]
Mahendra Verma S/o Late Kanhaiyalal Verma, Aged About 73
Years, R/o A-207-208, Nagar Residency, Near Rungta Hospital,
Malviya Nagar, Jaipur 302017
----Petitioner
Versus
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. 2387/2022
Mahendra Verma S/o Late Kanhaiyalal Verma, Aged About 73
Years, R/o A-207-208, Nagar Residency, Near Rungta Hospital,
Malviya Nagar, Jaipur 302017
----Petitioner
Versus
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. 2388/2022
Mahendra Verma S/o Late Kanhaiyalal Verma, Aged About 73
Years, R/o A-207-208, Nagar Residency, Near Rungta Hospital,
Malviya Nagar, Jaipur 302017
----Petitioner
Versus
Assistant Commissioner Of Income, Central Circle 4 Jaipur,
Income Tax, New Central Revenue Building, Bhagwan Das Road,
Jaipur, Rajasthan 302005
----Respondent
D.B. Civil Writ Petition No. 2391/2022
Late Prem Chand Dhandia, Aged About 74 Years, Through Legal
Heir Smt. Indra Kumari Dhandia Aged About 74 Years, R/o C-56
Mahavir Marg, C-Scheme, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle - 4, Ncr
[2024:RJ-JP:14106-DB] (11 of 50) [CW-18363/2019]
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 2490/2022
Pradeep Mittal Son Of Shri Anand Shankar Mittal, Resident Of
First Floor, Dhamani Market, Chaura Rasta, Jaipur 302002
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 2609/2022
Gopal Krishna Maheshwary S/o Late Shri Ram Kishan
Maheshwary, B-98, University Marg, Bapu Nagar, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 2610/2022
Girdhar Gopal Mundra, S/o Late Shri Gopi Krishna Mundra, 104-
107, Anukampa Ii, M.i Road, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 2611/2022
Gopal Krishna Maheshwary, S/o Late Shri Ram Kishan
Maheshwary, B-98, University Marg, Bapu Nagar, Jaipur
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
[2024:RJ-JP:14106-DB] (12 of 50) [CW-18363/2019]
D.B. Civil Writ Petition No. 2612/2022
Vimal Chand Surana S/o Late Shri Rajmal Surana, B-7, Surana
Enclave, Ram Singh Road, Opp. S.m.s. Hospital, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, New
Central Revenue Building, Bhagwan Das Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 2613/2022
Vimal Chand Surana S/o Late Shri Rajmal Surana, B-7, Surana
Enclave, Ram Singh Road, Opp. S.m.s. Hospital, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, New
Central Revenue Building, Bhagwan Das Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 2614/2022
Girdhar Gopal Mundra S/o Late Shri Gopi Krishna Mundra, 104-
107, Anukampa Ii, M.i. Road, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 2637/2022
Gopal Krishna Maheshwary, S/o Late Shri Ram Kishan
Maheshwary, B-98, University Marg, Bapu Nagar, Jaipur
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur
----Respondent
D.B. Civil Writ Petition No. 2646/2022
Girdhar Gopal Mundra, S/o Late Shri Gopi Krishna Mundra, 104-
107, Anukampa Ii, M.i Road, Jaipur
[2024:RJ-JP:14106-DB] (13 of 50) [CW-18363/2019]
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur
----Respondent
D.B. Civil Writ Petition No. 2647/2022
Late Prem Chand Dhandia, Through Legal Heir Smt. Indra Kumari
Dhandia W/o Late Shri Prem Chand Dhandia, Aged About 74
Years, R/o C-56, Mahavir Marg, C-Scheme, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3153/2022
Kushal Daga Daughter Of Shri Ladu Singh Kothari, Resident Of
1482, Barah Gangore Ka Rasta, Johari Bazar, Jaipur 302003.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 3154/2022
Kushal Daga Daughter Of Shri Ladu Singh Kothari, Resident Of
1482, Barah Gangore Ka Rasta, Johari Bazar, Jaipur 302003.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 3156/2022
Kushal Daga Daughter Of Shri Ladu Singh Kothari, Resident Of
1482, Barah Gangore Ka Rasta, Johari Bazar, Jaipur 302003.
----Petitioner
[2024:RJ-JP:14106-DB] (14 of 50) [CW-18363/2019]
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 3652/2022
Bitthal Das Maheshwari S/o Late Balkishan Maheshwari, Aged
About 73 Years, R/o 2032, Pitliyo Ka Chowk, Johri Bazar, Jaipur-
302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 3658/2022
Bitthal Das Maheshwari S/o Late Balkishan Maheshwari, Aged
About 73 Years, R/o 2032, Pitliyo Ka Chowk, Johri Bazar, Jaipur-
302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 3660/2022
Bitthal Das Maheshwari S/o Late Balkishan Maheshwari, Aged
About 73 Years, R/o 2032, Pitliyo Ka Chowk, Johri Bazar, Jaipur-
302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 3665/2022
[2024:RJ-JP:14106-DB] (15 of 50) [CW-18363/2019]
Vaibhav Global Limited, K-6B, Fateh Tiba, Adarsh Nagar, Jaipur
Through Authorized Signatory Shri Vineet Ganeriwala S/o Shri
Ramawatar Ganeriwala.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3667/2022
Vaibhav Global Limited, K-6B, Fateh Tiba, Adarsh Nagar, Jaipur
Through Authorized Signatory Shri Vineet Ganeriwala S/o Shri
Ramawatar Ganeriwala.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3794/2022
Pramod Jain S/o Nand Kishore Jain, Aged About 59 Years,
Residing At D260, Devi Marg Bani Park, Jaipur 302016,
Rajasthan.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle, Central
Circle-4, Jaipur Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic
Building, Ambedkar Circle, Jaipur Rajasthan 302005.
----Respondent
D.B. Civil Writ Petition No. 3825/2022
Pramod Jain S/o Nand Kishore Jain, Aged About 59 Years,
Residing At D260, Devi Marg Bani Park, Jaipur 302016,
Rajasthan.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle, Central
Circle-4, Jaipur Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic
Building, Ambedkar Circle, Jaipur Rajasthan 302005.
[2024:RJ-JP:14106-DB] (16 of 50) [CW-18363/2019]
----Respondent
D.B. Civil Writ Petition No. 3826/2022
Nand Kishore Jain S/o Late Shri Kapoorchand Jain, Aged About 83
Years, R/o D260, Devi Marg, Bani Park-302016, Jaipur, Rajasthan.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur,
Income Tax, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic
Building, Ambedkar Circle, Jaipur, Rajasthan 302005
----Respondent
D.B. Civil Writ Petition No. 3832/2022
Pramod Jain S/o Nand Kishore Jain, Aged About 59 Years,
Residing At D260, Devi Marg Bani Park, Jaipur 302016,
Rajasthan.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Cirlce, Central
Circle-4 Jaipur, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic
Building, Ambdekar Cirlce, Jaipur, Rajasthan 302005
----Respondent
D.B. Civil Writ Petition No. 3904/2022
Iqbal Singh Gambhir S/o Late Shri B.m. Gambhir, Aged About 79
Years, R/o F-114 B, Janpath, Shyam Nagar, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3905/2022
Pramod Jain S/o Nand Kishore Jain, Aged About 59 Years,
Residing At D260, Devi Marg Bani Park, Jaipur 302016,
Rajasthan.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Cirlce, Central
Circle-4 Jaipur, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic
[2024:RJ-JP:14106-DB] (17 of 50) [CW-18363/2019]
Building, Ambdekar Cirlce, Jaipur, Rajasthan 302005
----Respondent
D.B. Civil Writ Petition No. 3909/2022
Iqbal Singh Gambhir S/o Late Shri B.m. Gambhir, Aged About 79
Years, R/o F-114 B, Janpath, Shyam Nagar, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3913/2022
Nitin Dusad S/o Bhagwan Das Ji Dusad, Aged About 45 Years, R/o
4300, Nathmal Ji Ka Chowk, Kgb Ka Rasta, Johri Bazar, Jaipur-
302002, Rajasthan.
----Petitioner
Versus
Office Of The 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. 3915/2022
Ram Prakash Gambhir, S/o Late Shri Bhag Mal Gambhir, Aged
About 72 Years, R/o F-114B, Janpath, Shaym Nagar, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3918/2022
Nitin Dusad, S/o Bhagwan Das Ji Dusad, Aged About 45 Years,
R/o 4300, Nathmal Ji Ka Chowk, Kgb Ka Rasta, Johri Bazar, Jaipur
- 302002 Rajasthan.
----Petitioner
Versus
Office Of The Assistant Commissioner Of Income Tax, Central
Circle-4, Room No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building,
[2024:RJ-JP:14106-DB] (18 of 50) [CW-18363/2019]
Ambedkar Circle, Jaipur, Rajasthan - 302005.
----Respondent
D.B. Civil Writ Petition No. 3971/2022
Manju Maheshwary W/o Shri Gopal Krishna Maheshwary, Aged
About 73 Years, B-98, University Marg, Bapu Nagar, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3972/2022
Manju Maheshwary W/o Shri Gopal Krishna Maheshwary, Aged
About 73 Years, B-98, University Marg, Bapu Nagar, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3976/2022
Manju Maheshwary W/o Shri Gopal Krishna Maheshwary, Aged
About 73 Years, B-98, University Marg, Bapu Nagar, Jaipur
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur
----Respondent
D.B. Civil Writ Petition No. 3997/2022
Ram Prakash Gambhir S/o Late Shri Bhag Mal Gambhir, Aged
About 72 Years, R/o F-114B, Janpath, Shaym Nagar, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3998/2022
[2024:RJ-JP:14106-DB] (19 of 50) [CW-18363/2019]
Rajesh Kumar Dhaddha S/o Shri Gyan Chand Dhaddha, Aged
About 56 Years, Gem Paradise, Gulab Niwas, M I Road, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 3999/2022
Rajesh Kumar Dhaddha S/o Shri Gyan Chand Dhaddha, Aged
About 56 Years, Gem Paradise, Gulab Niwas, M I Road, Jaipur
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 4000/2022
Rajesh Kumar Dhaddha S/o Shri Gyan Chand Dhaddha, Aged
About 56 Years, Gem Paradise, Gulab Niwas, M I Road, Jaipur.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 4037/2022
Ballabh Das Maheshwari Son Of Shri Roop Chand Maheshwari,
Aged About 58 Years, Having His Address At 4-5, Shubham
Enclave, Sardar Patel Marg, Jaipur, Rajasthan, India- 302001.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Cirlce, Jaipur, Rajasthan, India -
302001.
----Respondent
D.B. Civil Writ Petition No. 4039/2022
Ballabh Das Maheshwari Son Of Shri Roop Chand Maheshwari,
[2024:RJ-JP:14106-DB] (20 of 50) [CW-18363/2019]
Aged About 58 Years, Having His Address At 4-5, Shubham
Enclave, Sardar Patel Marg, Jaipur, Rajasthan, India- 302001.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Cirlce, Jaipur, Rajasthan, India -
302001.
----Respondent
D.B. Civil Writ Petition No. 4093/2022
Devendra Kumar Temani, S/o Nand Kishore Temani, Aged About
54 Years, R/o 313, Surya Chamber, Near Nehru Bazar, Jaipur,
Rajasthan 302003
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle -4, Lic
Building, Ambedkar Circle, Jaipur, Rajasthan- 302005
----Respondent
D.B. Civil Writ Petition No. 4094/2022
Tikam Chand Temani S/o Nand Kishore Temani, Aged About 61
Years, R/o 983, Rana House, Gopal Ji Ka Rasta, Johari Bazar,
Jaipur, 302003.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Lic
Building, Ambedkar Circle, Jaipur, Rajasthan-302005.
----Respondent
D.B. Civil Writ Petition No. 4095/2022
Tikam Chand Temani, S/o Nand Kishore Temani, Aged About 61
Years, R/o 983, Rana House, Gopal Ji Ka Rasta, Johari Bazar,
Jaipur, 302003
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle -4, Lic
Building, Ambedkar Circle, Jaipur, Rajasthan- 302005
----Respondent
[2024:RJ-JP:14106-DB] (21 of 50) [CW-18363/2019]
D.B. Civil Writ Petition No. 4096/2022
Tara Chand Goel, S/o Late Suraj Mal Goel, Aged About 75 Years,
R/o G-2, Vinobha Marg, C-Scheme, Jaipur- 302001
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle -4, Lic
Building, Ambedkar Circle, Jaipur, Rajasthan- 302005
----Respondent
D.B. Civil Writ Petition No. 4097/2022
Tara Chand Goel, S/o Late Suraj Mal Goel, Aged About 75 Years,
R/o G-2, Vinobha Marg, C-Scheme, Jaipur- 302001
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle -4, Lic
Building, Ambedkar Circle, Jaipur, Rajasthan- 302005
----Respondent
D.B. Civil Writ Petition No. 4098/2022
Tara Chand Goel, S/o Late Suraj Mal Goel, Aged About 75 Years,
R/o G-2, Vinobha Marg, C-Scheme, Jaipur- 302001
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle -4, Lic
Building, Ambedkar Circle, Jaipur, Rajasthan- 302005
----Respondent
D.B. Civil Writ Petition No. 4099/2022
Tikam Chand Temani, S/o Nand Kishore Temani, Aged About 61
Years, R/o 983, Rana House, Gopal Ji Ka Rasta, Johari Bazar,
Jaipur, 302003
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle -4, Lic
Building, Ambedkar Circle, Jaipur, Rajasthan- 302005
----Respondent
D.B. Civil Writ Petition No. 4146/2022
Lata Maheshwari Wife Of Shri Ballabh Das Maheshwari, Aged
[2024:RJ-JP:14106-DB] (22 of 50) [CW-18363/2019]
About 56 Years, And Having His Address At C-21, Chomu House,
Sardar Patel Marg, C-Scheme, Jaipur, Rajasthan, India - 302001
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur, Rajasthan, India -
302005
----Respondent
D.B. Civil Writ Petition No. 4323/2022
Yogesh Kumar Khatoria Son Of Shri Radhey Shyam Khatoria,
Resident Of 208, Khatoria Bhawan, Balaji Ka Rasta, Ghat Gate,
Jaipur 302005
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 4325/2022
Yogesh Kumar Khatoria Son Of Shri Radhey Shyam Khatoria,
Resident Of 208, Khatoria Bhawan, Balaji Ka Rasta, Ghat Gate,
Jaipur 302005
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 4327/2022
Yogesh Kumar Khatoria Son Of Shri Radhey Shyam Khatoria,
Resident Of 208, Khatoria Bhawan, Balaji Ka Rasta, Ghat Gate,
Jaipur 302005
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
[2024:RJ-JP:14106-DB] (23 of 50) [CW-18363/2019]
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 4402/2022
Nishit Gupta Son Of Shri Ramesh Chand Gupta, Resident Of B-73,
Janta Colony, Jaipur 302004.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Cirlce, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 4403/2022
Late Kishan Singh Karnawat, Through His Legal Heir Jitendra
Singh Karnawat, Having His Address At A-3, Vijay Path, Tilak
Nagar, Jaipur 302004
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Cirlce, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 4443/2022
Nishit Gupta Son Of Shri Ramesh Chand Gupta, Resident Of B-73,
Janta Colony, Jaipur 302004
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Cirlce, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4481/2022
Harsh Lalwani S/o Shri Vimal Lalwani, Aged About 46 Years, R/o
2-B, Anand Sagar,, Bhawani Singh Road, Jaipur.
----Petitioner
Versus
[2024:RJ-JP:14106-DB] (24 of 50) [CW-18363/2019]
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Dass Road, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 4482/2022
Nishit Gupta Son Of Shri Ramesh Chand Gupta, Resident Of B-73,
Janta Colony, Jaipur 302004.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4488/2022
Ram Kishan Rawat S/o Shri Badri Naraian Rawat, R/o K-2, Kesav
Path, Ahinsha Circle, C-Scheme, Jaipur 302001
----Petitioner
Versus
Assitant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No.416, 4Th Cloor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4490/2022
Dinesh Kumar Khatoria S/o Late Shril Damodar Lal Khatoria, R/o
626, Babaji Ka Rasta, Gaht Gate Bazar, Jaipur 302002
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Cilrcle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi -Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4525/2022
Ram Kishan Rawat S/o Shri Badri Narain Rawat, R/o K-2, Kesav
Path, Ahinsha Circle, C-Scheme, Jaipur 302001
----Petitioner
Versus
Assitant Commissioner Of Income Tax, Central Circle 4, Jaipur
[2024:RJ-JP:14106-DB] (25 of 50) [CW-18363/2019]
Having Its Address At Room No.416, 4Th Cloor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4527/2022
Jitendra Kumar Daga S/o Shri Vimal Chand Daga, Having His
Address At 1370, Tara Chand Naib Ka Rasta, Johri Bazar, Jaipur In
The State Of Rajasthan 302003
----Petitioner
Versus
Assitant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No.416, 4Th Cloor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4531/2022
Govind Bagla S/o Shri Shyam Das Bagla, R/o 4356, Nathmal Ji Ka
Chowk, Johari Bazar, Jaipur 302003
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4550/2022
Jitendra Kumar Daga S/o Shri Vimal Chand Daga, Having His
Address At 1370, Tara Chand Naib Ka Rasta, Johri Bazar, Jaipur In
The State Of Rajasthan 302003
----Petitioner
Versus
Assitant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4583/2022
Kailash Chand Hirawat S/o Kewal Chand Hirawat, Aged About 83
Years, R/o 0, 1183, Partaniyon Ka Rasta, Johri Bazar, Jaipur-
302003, Rajasthan.
[2024:RJ-JP:14106-DB] (26 of 50) [CW-18363/2019]
----Petitioner
Versus
Office Of The 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. 4634/2022
Ram Kishan Rawat Son Of Shri Badri Narain Rawat, Resident Of K-
2, Kesav Path, Ahinsha Circle, C-Scheme, Jaipur 302001
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4635/2022
Dinesh Kumar Khatoria, Son Of Late Shri Damodar Lal Khatoria,
Resident Of 626, Babaji Ka Rasta, Gaht Gate Bazar, Jaipur 302002
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4640/2022
Kailash Chand Hirawat S/o Kewal Chand Hirawat, Aged About 83
Years, R/o 0, 1183, Partaniyon Ka Rasta, Johri Bazar, Jaipur-
302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 4646/2022
Kailash Chand Hirawat S/o Kewal Chand Hirawat, Aged About 83
[2024:RJ-JP:14106-DB] (27 of 50) [CW-18363/2019]
Years, R/o 0, 1183, Partaniyon Ka Rasta, Johri Bazar, Jaipur -
302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 4673/2022
Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 77
Years, R/o 0, 1183, Partaniyon Ka Rasta, Johri Bazar, Jaipur-
302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 4677/2022
Prakash Chand Hirawat, S/o Late Kewal Chand Hirawat, Aged
About 75 Years, R/o 0, 1183, Partaniyon Ka Rasta, Johri Bazar,
Jaipur-302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 4678/2022
Vaibhav Global Limited, K-6B, Fateh Tiba, Adarsh Nagar, Jaipur
Through Authorized Signatory Shri Vineet Ganeriwala S/o Shri
Ramawatar Ganeriwala.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Ncr
Building, Bhagwan Das Road, Jaipur.
[2024:RJ-JP:14106-DB] (28 of 50) [CW-18363/2019]
----Respondent
D.B. Civil Writ Petition No. 4684/2022
Prakash Chand Hirawat S/o Late Kewal Chand Hirawat, Aged
About 75 Years, R/o 0, 1183, Partaniyon Ka Rasta, Johari Bazar,
Jaipur 302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 4685/2022
Bimla Kumari Hirawat W/o Kailash Chand Hirawat, Aged About 77
Years, R/o 0, 1183, Partaniyon Ka Rasta, Johari Bazar, Jaipur
302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 4728/2022
Prakash Chand Hirawat S/o Late Kewal Chand Hirawat, Aged
About 75 Years, R/o 0, 1183, Partaniyon Ka Rasta, Johri Bazar,
Jaipur- 302003, Rajasthan.
----Petitioner
Versus
Office Of The 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. 4945/2022
Amit Kotawala Son Of Shri Bhagwan Das Agarwal, Resident Of
Prop. M/a Authentic Stone Trading Co. 9, Jamna Lal Bajaj Marg,
C-Scheme, Jaipur 302001
----Petitioner
[2024:RJ-JP:14106-DB] (29 of 50) [CW-18363/2019]
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Lic Building, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4967/2022
Payal Bilala Daughter Of Shri Suresh Lohade, Resident Of 5, Bilala
Garden, Old Amer Road, Subash Chowk, Jaipur 302003
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Lic Building, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4996/2022
Sudeep Bilala, Son Of Shri Surender Kumar Bilala, Resident Of 25,
Bilala Garden, Old Amer Road, Jaipur 302002
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Lic Building, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 4998/2022
Nishit Gupta Son Of Shri Ramesh Chand Gupta, Resident Of B-73,
Janta Colony, Jaipur-302004.
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur-302005.
----Respondent
D.B. Civil Writ Petition No. 5139/2022
Late Shri Kishan Singh Karnawat, Through His Legal Heir Shri
Jitendra Singh Karnawat, Having His Address At A-3, Vijay Path,
Tilak Nagar, Jaipur In The State Of Rajasthan 302004.
[2024:RJ-JP:14106-DB] (30 of 50) [CW-18363/2019]
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Cirlce, Jaipur 302005.
----Respondent
D.B. Civil Writ Petition No. 5157/2022
Late Shri Kishan Singh Karnawat, Through His Legal Heir Shri
Jitendra Singh Karnawat, Having His Address At A-3, Vijay Path,
Tilak Nagar, Jaipur In The State Of Rajasthan 302004
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 5159/2022
Late Shri Kishan Singh Karnawat, Through His Legal Heir Shri
Jitendra Singh Karnawat, Having His Address At A-3, Vijay Path,
Tilak Nagar, Jaipur In The State Of Rajasthan 302004
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005
----Respondent
D.B. Civil Writ Petition No. 5241/2022
Jitendra Kumar Daga Son Of Shri Vimal Chand Daga, Having His
Address At 1370, Tara Chand Naib Ka Rasta, Johri Bazar, Jaipur In
The State Of Rajasthan 302003
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4, Jaipur
Having Its Address At Room No. 416, 4Th Floor, Jeevan Nidhi-Ii,
Bhawani Singh Road, Ambedkar Circle, Jaipur 302005.
----Respondent
[2024:RJ-JP:14106-DB] (31 of 50) [CW-18363/2019]
D.B. Civil Writ Petition No. 12509/2022
Prashant Gupta S/o Shri Gopal Prasad Gupta, Aged About 47
Years, R/o 301, Anukampa Mansion-1, M.i. Road, Jaipur.
----Petitioner
Versus
Deputy Commissioner Of Income Tax, Central Circle 4, Ncr
Building, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 12628/2022
Rakesh Kumar Jain Son Of Shri Vijay Kumar Jain, Aged About 56
Years, Having Address At 3-Na-30, Jawahar Nagar, Jaipur,
Rajasthan, India - 302004.
----Petitioner
Versus
Deputy Commissioner Of Income Tax, International Tax, Jaipur,
Having Its Address At Room No. 413, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur, Rajasthan, India - 302005.
----Respondent
D.B. Civil Writ Petition No. 12632/2022
Rakesh Kumar Jain Son Of Shri Vijay Kumar Jain, Aged About 56
Years, Having Address At 3-Na-30, Jawahar Nagar, Jaipur,
Rajasthan, India - 302004.
----Petitioner
Versus
Deputy Commissioner Of Income Tax, International Tax, Jaipur,
Having Its Address At Room No. 413, 4Th Floor, Jeevan Nidhi-2,
Lic Building, Ambedkar Circle, Jaipur, Rajasthan, India - 302005.
----Respondent
D.B. Civil Writ Petition No. 13502/2022
Vijay Kumar Mehta S/o Shri Hasti Chand Mehta, Aged About 63
Years, R/o B-33, Prabhu Marg, Tilak Nagar, Jaipur.
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle 4, Ncr
Building, Statue Circle, Jaipur.
2. Principal Director General Of Income Tax (Inv.), Ncr Building,
[2024:RJ-JP:14106-DB] (32 of 50) [CW-18363/2019]
Statue Circle, Jaipur.
----Respondents
D.B. Civil Writ Petition No. 13829/2022
Vijay Kumar Mehta, S/o Shri Hasti Chand Mehta, Aged About 63
Years, R/o B-33, Prabhu Marg, Tilak Nagar, Jaipur
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle 4, Ncr
Building, Statue Circle, Jaipur
2. Principal Director General Of Income Tax (Inv.), Ncr Building,
Statue Circle, Jaipur
----Respondents
D.B. Civil Writ Petition No. 13861/2022
Siddharth Totuka S/o Late Shri Anil Kumar Totuka, Aged About 49
Years, Resident of 1077, Navratna Apartments, Chaura Rasta,
Jaipur.
----Petitioner
Versus
Dy. Commissioner of Income Tax, Central Circle-04, New Central
Revenue Building, Janpath, Jaipur.
----Respondent
D.B. Civil Writ Petition No. 15451/2022
Shri Gopal Prasad Gupta S/o Late Shri Bhagwati Prasad Gupta,
Aged About 73 Years, 301, Anukampa Mansion -1, M.I. Road,
Jaipur
----Petitioner
Versus
1. Assistant Commissioner Of Income Tax, Central Circle-4,
Jaipur, Ncr Building, Bhagwan Das Road, Jaipur.
2. Union Of India, Through Finance Secretary, Ministry Of
Finance (Department Of Revenue), Central Board Of Direct
Taxes, North Block, New Delhi 110002
----Respondents
(2.) D.B. Civil Writ Petition No. 20306/2019
[2024:RJ-JP:14106-DB] (33 of 50) [CW-18363/2019]
M/s Somani Fabrics, A-5, Lal Kothi Commercial Complex, Tonk
Road, Jaipur Through Its Partner Shri Gopal Krishna
Maheshwary
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle-6, Ncr Building,
Bhagwan Dass Road, Jaipur
----Respondent
For Petitioner(s) : Mr.Sanjay Jhanwar, Senior Counsel &
Mr.Prakul Khurana, Adv. assisted by
Mr.Rajat Sharma, Adv., Mr.Aryan Singh
Chauhan, Adv., Ms.Vrinda Lakhotia,
Adv.
Mr.Siddharth Ranka, Adv. with
Ms.Apeksha Bapna, Adv., Ms.Shivangi
Mewal, Adv., Mr.Rohan Chatter, Adv.
Mr.Gunjan Pathak, Adv. with
Ms.Kanishk Singhal, Adv., Mr.Aditya
Bohra, Adv. & Ms.Priyanshi Roongta,
Adv.
Mr.Suresh Kumar Sahni, Adv. with
Mr.Ram Mohan Sharma, Adv. &
Mr.Srijan Tiwari, Adv.
Mr.Shankar Lal Poddar, Adv. with
Mr.Jagpravesh Singh, Adv.
Mr.Dileep Shivpuri, Adv.
Mr.Kartikeya Sharma, Adv.
For Respondent(s) : Mr.Anuroop Singhi, Adv., Mr.Sandeep
Pathak, Adv. & Mr.Siddharth Bapna,
Adv. assisted by Mr.Sarvesh Jain, Adv.,
Mr.Narendra Singh Bhati, Adv.,
Ms.Kriti Kalawatia, Adv., Mr.Meyhul
Mittal, Adv. Mr.Aditya Khandelwal, Adv.
Mr.Anurag Mathur, Adv. & Ms.Bhavna
Laddha, Adv. for Mr.Shantanu Sharma,
Adv.
HON'BLE MR. JUSTICE AVNEESH JHINGAN
HON'BLE MR. JUSTICE BHUWAN GOYAL
JUDGMENT
19/03/2024
1. These petitions involve common fact and question
of law and are being decided by this order. For convenience,
[2024:RJ-JP:14106-DB] (34 of 50) [CW-18363/2019]
the facts are being taken from the lead case D.B. Civil Writ
Petition No.4677/2022.
2. Writ petition is filed challenging the notice issued
under Section 148 of the Income Tax Act, 1961 (hereafter
'the Act') and the order dated 05.03.2022 rejecting the
objections filed to issuance of notice.
FACTS:-
3. The brief facts are that for Assessment Year 2014-
15 the petitioner filed income tax return declaring income of
Rs.18,76,890/-. On 30.03.2021 notice was issued under
Section 148 of the Act. The petitioner filed return on
07.01.2022 and sought the reasons for initiating the
proceedings. On 18.02.2022 the reasons were supplied. The
objections filed on 01.03.2022 were rejected on 05.03.2022.
ARGUMENTS OF PETITIONERS:-
4. Learned counsel for petitioner contented that basis
of issuance of notice under Section 148 is the material seized
during the search conducted on Ramesh Manihar Group
(hereafter 'the Manihar Group'), the proceedings should have
been initiated under Section 153C of the Act. Decisions of the
Karnataka High Court in Sri Dinakara Suvarna Vs. Deputy
Commissioner of Income Tax in Income Tax Appeal
No.16/2015 on 08.07.2022 and the Bombay High Court in
M/s. Aditi Constructions Vs. Deputy Commissioner of
Income Tax & Ors. in Writ Petition No.783/2016 dated
04.05.2023 are relied upon. Submission is that Section 153C
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is a special provision dealing with the search cases and notice
issued under Section 148 of the Act is without jurisdiction.
CONTENTION OF RESPONDENTS:-
5. Per contra the enactment of Sections 153A to 153D
does not eclipse Section 148 of the Act and even in search
cases the Department can proceed under Section 148.
Reliance is placed upon the decision of the Apex Court in
Deputy Commissioner of Income Tax (Central) Circle
1(2) Vs. M/s. M.R. Shah Logistics Pvt. Limited reported
in [(2022)14 SCC 101] and in Principal Commissioner of
Income Tax, Central-3 Vs. Abhisar Buildwell P. Ltd.
reported in [(2023)454 ITR 212 (SC)]. Decision of
Rajasthan High Court in S.B. Civil Writ Petition
No.11850/2019 titled as Vijay Kumar Mehta Vs.
Assistant Commissioner of Income Tax decided on
09.09.2019 against which the appeal (D.B. Special Appeal
Writ No.1451/2019) was dismissed on 08.07.2020 and
Madras High Court in Saloni Prakash Kumar Vs. Income
Tax Officer, Ministry of Finance, Non Corporate, Ward-
6(1) and Ors. reported in [(2023) 458 ITR 452
(Madras)].
6. Submission is that acceptance of argument of
petitioner would render Section 148 redundant. Further that
Section 153C can be invoked for a block period of six years,
whereas in the present case the information is not for all the
six years therefore Section 148 is resorted to. It is further
argued that under Section 153C the material apart from the
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material seized in search cannot be dealt and proceedings are
to be initiated under Section 148 of the Act.
ISSUE:-
7. The question involved is of applicability of Sections
153C and 148 of the Act in case of seizure of material in
search or requisition of books-documents relating to assessee
other than on whom the search was conducted or
requisitioned made.
History of special provisons:-
8. Before proceeding further it would be necessary to
trace the history of the extant special provisions for
assessment in the cases of search and requisition.
9. The Finance Act, 1995 inserted Section 158B to
158BG, stipulating special procedure for assessment in cases
where search were initiated after 30.06.1985 but before
1.1.1997. Prior to this, the assessment and reassessment in
search cases were dealt under regular provisions of Section
143, 147 and 148. The Assessing Officer (for short 'AO')
under the special provisions had to assess only the
undisclosed income with regard to the block period (which
prior to 01.06.2001 was ten years and after 01.06.2001 was
six years) preceding the financial year in which search was
conducted, by passing a single order. The undisclosed income
was to be taxed at special rate specified under Section 113.
The block assessment was independent of the regular
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assessment, resulting in parallel proceeding for assessment
of regular income and the undisclosed income.
10. Finance Act, 2003 introduced Section 153A to 153D,
laying down the special procedure for assessment in cases of
search or requisition made on or after 1st June, 2003. Under
the new provisions following deviations were made from the
earlier regime:-
(i) the assessment /reassessment of 'total income' was to be
made for each of relevant preceding year by passing separate
order for each assessment year, instead of initiation of
parallel proceedings for the undisclosed and regular income.
(ii) The concept of assessment for broken period i.e. from 1 st
April to the date when the search was conducted, was no
longer there.
(iii) The normal rates of the tax applicable in each year were
to be applied.
(iv) The pending assessment or reassessment proceedings,
on date of initiating of search or requisition, abated. In case
of annulment of the assessment/reassessment under Section
153A the abated assessment or reassessment revived.
(v) The provisions of Section 153A to 153D brought within its
ambit not only the cases of assessee on whom the search
was conducted or requisition made but also assessee to
whom the seized material related to or belonged to.
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11. The Finance Act of 2021 amended Section 153A
restricting its applicablity to search and requisition made on
or before 31.03.2021. Simultaneously for bringing
assessment of search and requisition cases within ambit of
Section 148 new provision was substituted. The procedure to
be followed before issuance of notice u/s 148 was laid down
in Section 148A. Both the provisions were effective from
1.4.2021.
12. As per the explanation 2 of new Section 148, the
AO shall be deemed to have information suggesting
escapement of tax on income chargeable to tax (i) in case
initiation of search or requisition made or survey conducted of
the assessee on or after 1st April 2021; (ii) where AO with
prior approval of prescribed authority is satisfied that material
seized from other person, belongs to assessee or information
contained in seized or requisitioned books of account
documents from other person relates to assessee. The
proviso to Section 148A makes an exception for such cases
for the applicability of procedure laid down for issuance of
notice u/s 148.
ANALYSIS:-
13. The heading of Section 153A is Assessment in
Case of Search or Requisition. Section 153A notwithstanding
Sections 139, 147, 148, 149, 151 and 153, obligates the AO
to issue notices for furnishing income tax returns in a
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prescribed form and manner, for relevant year or years and
for each of six assessment years preceding the assessment
year relevant to previous years in which search is conducted
(hereinafter referred to 'relevant preceding years') in cases of
search and requisition.
14. As per first proviso total income is to be assessed
or reassessed in respect of each of the assessment year. The
second proviso provides that pending assessment or
reassessment relating to the relevant preceding year on the
date of initiation of search or requisition shall abate. Under
the third proviso the Central Government may by Rules
specify the class or classes of cases where the AO shall not
issue notice for assessment or reassessment for the relevant
preceding years. The exception being abated assessment or
reassessment as per proviso (2). Under clause (a) of fourth
proviso no notice for assessment or reassessment shall be
issued in case escaped assessment amount revealed by the
books of account or documents or evidence in possession of
the AO is less than Rs.50 Lakh in the relevant year or in
aggregate of the relevant assessment years. Clause (b)
provides that income or part of it referred to Clause (a)
should have escaped the assessment for such year or years.
Clause (c) provides that the search or requisition should have
been initiated on or after 01.04.2017.
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Explanation (1) explains the relevant assessment
year. Explanation (2) provides that the 'asset' in the fourth
proviso shall be inclusive of immovable property, land or
building or both, shares and securities, loans and advances,
financial deposits in Bank.
Sub-section (2) deals with eventuality of annulment
of assessment or reassessment made under sub-Section (1),
in appeal or other legal proceedings. In such event the
abated assessment or reassessment shall stand revived with
effect from the date of receipt of order of such annulment by
the Commissioner. As per the proviso on setting aside of
annulment order the revival shall cease.
15. Section 153B deals with time limit for completion of
assessment under Section 153A.
16. The heading of Section 153C is Assessment of
Income of any other person. Proceedings under Section 153C
are notwithstanding provisions of Sections 139, 147, 148,
149, 151 & 153. On satisfaction of the AO dealing with seized
money, bullion, jewellery or valuable article or thing, seized
or requisitioned books of account or document (for brevity
'seized material') that information contained in it belongs to
or relates to person other than on whom search was
conducted, shall hand over the seized material to the AO
having jurisdiction of such other person. The AO on receiving
the seized material and being satisfied that it has bearing on
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the determination of total income of relevant preceding years
shall issue notice to assess or reassess the 'total income' of
relevant preceding years and proceed in accordance with
Section 153A.
17. Under first proviso the date of initiation of search or
requisition in Sub-section (1) of Section 153A shall be the
date of receiving of seized material by the AO having
jurisdiction over the other person. Under second proviso the
Central Government can frame Rules for the class or classes
of cases of other persons to whom AO is not required to issue
notice for assessing or reassessing for the relevant preceding
years. The exception being abated assessment or
reassessment.
18. Under Sub-Section (2) in case of receipt of seized
material after the due date for furnishing the income tax
return of assessment year in which the search was conducted
or requisition made, the AO having the jurisdiction on such
other persons shall issue notice for assessing or reassessing
total income in manner and for the assessments years
provided under Section 153A. Notice shall be issued even if
no return was furnished by such persons and no notice was
issued under Section 142(1) or where the return was
furnished but no notice under Section 143(2) was served and
the limitation had expired or where the assessment or
reassessment was made.
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19. As per Sub-section (3) the Section 153C shall not
apply to the search or requisition made on or after
01.04.2021.
20. Section 153D provides that no order of assessment
or reassessment shall be passed by the Officer below the
rank of Joint Commissioner except with the prior approval of
the Joint Commissioner. Proviso precludes the application of
Section in cases where assessment or reassessment as per
Section 144BA (12) is to be passed with prior approval of the
Principal Commissioner or Commissioner.
CASE LAW:-
21. The Supreme Court in the case of Abhisar
Buildwell P. Ltd. (supra) while dealing with the scope of
assessment under Section 153A dealt with the following
question. Para 11 is quoted:-
"11. The question which is posed for
consideration in the present set of appeals
is, as to whether in respect of completed
assessments/unabated assessments,
whether the jurisdiction of AO to make
assessment is confined to incriminating
material found during the course of search
under Section 132 or requisition under
Section 132A or not, i.e., whether any
addition can be made by the AO in absence
of any incriminating material found during
the course of search under section 132 or
requisition under Section 132 A of the Act,
1961 or not."
22. It was held that on a search or requisition of an
assessee it is mandatory to issue notice under Section 153A
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for filing returns in respect of relevant preceding years. The
AO assumes jurisdiction to assess or reassess 'total income'
of the relevant preceding years. The pending assessment and
reassessment abate by operation of the provision of Section
153A. The completed and unabated assessments could not be
reopened in absence of an incriminating seized material
relating to the concerned assessment years. The assessment
and reassessment under Section 153A has to be of the 'total
income', taking into consideration the returned income (if
return is filed), incriminating material result of search or
requisition and other material. In case no incriminating
material was found in search, the department can reopen
completed/unabated assessment under Sections 147 & 148 of
the Act. The para-23 of the judgment is quoted:-
"23.In view of the above and for the
reasons stated above, it is concluded as
under: i) that in case of search under
Section 132 or requisition under Section
132A, the AO assumes the jurisdiction for
block assessment under section 153A;
(ii) all pending
assessments/reassessments shall stand
abated; iii) in case any incriminating
material is found/unearthed, even, in case
of unabated/completed assessments, the
AO would assume the jurisdiction to
assess or reassess the 'total income'
taking into consideration the incriminating
material unearthed during the search and
the other material available with the AO
including the income declared in the
returns; and iv) in case no incriminating
material is unearthed during the search,
the AO cannot assess or reassess taking
into consideration the other material in
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respect of completed assessments
/unabated assessments. Meaning thereby,
in respect of completed/unabated
assessments, no addition can be made by
the AO in absence of any incriminating
material found during the course of search
under Section 132 or requisition under
Section 132A of the Act, 1961. However,
the completed/unabated assessments can
be re-opened by the AO in exercise of
powers under Sections 147/148 of the Act,
subject to fulfilment of the conditions as
envisaged/mentioned under sections
147/148 of the Act and those powers are
saved."
CONCLUSION:-
23. The reasons supplied in case in hand for initiation
of proceedings under Section 147/148 are based on the
incriminating material and documents including Pen Drives
seized during the search carried out of the Manihar Group
and the statements recorded during proceedings. From the
information received the AO noticed that the loan advanced
and interest earned thereon were unaccounted. In other
words the basis for initiation of Section 148 proceedings is
the material seized relating to or belonging to the petitioner,
during the search conducted of Manihar Group.
24. In the case where search or requisition is made,
the AO under Section 153A mandatorily is required to issue
notices to the assessee for filing of income tax return for the
relevant preceding years. The AO assumes jurisdiction to
assess/reassess 'total income' by passing separate order for
each assessment.
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25. In cases of the person other than on whom search
was conducted but material belonging or relating such person
was seized or requisition, the AO has to proceed under
Section 153C. The two pre-requisites are that the AO dealing
with the assessee on whom search was conducted or
requisition made, being satisfied that seized material belongs
or relates to other assessee shall hand over it to AO having
jurisdiction of such assessee. Thereafter, the satisfaction of
AO receiving the seized material that the material handed
over has a bearing for determination of total income of such
other person for the relevant preceding years. On fulfillment
of twin conditions the AO shall proceed in accordance with the
provisions of Section 153A.
26. Special procedure is prescribed under Section 153A
to 153D for assessment in cases of search and requisition.
There cannot be a quibble with the proposition that the
special provision shall prevail over the general provision. To
say it differently the provisions of Section 153A to 153D have
prevalence over the regular provisions for assessment or
reassessment under Section 143 & 147/148.
27. Section 153A and 153C starts with non-obstante
clause. The procedure for assessment/reassessment in
Section 153A, 153C in cases of search or requisition has
an overriding effect to the regular provisions for assessment
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or reassessment under Sections 139, 147, 148, 149, 151 &
153.
28. The language of explanation 2 to new Section 148
is akin to Section 153A and Section 153C. Corollary being
that after seizing of operational period of Section 153A to
153D, the cases being dealt thereunder were circumscribed in
the scope of newly substituted Section 148.
29. The Department has not set up a case that for
initiating proceedings under Section 148 it had material other
than the material seized during the search of Manihar Group.
The contention was that though the material with regard to
unaccounted loan advanced by the petitioner was received,
the earning of interest on unaccounted loan was derivation of
the AO from the material received. The submission is that
the derived conclusion cannot be acted upon under Section
153C. The submission lacks merit and shall defeat the
concept of single assessment order for each of relevant
preceding years for assessing 'total income' in case of
incriminating material found during search or requisition.
30. The argument that by enactment of Section 153A
to 153D has not eclipsed Section 148 does not enhance the
case of respondent to initiate the proceedings under Section
148. On fulfillment of two conditions for invoking Section
153C the proceeding in accordance with Section 153A are to
be initiated. The operating field of and Section 153A to 153D
and Section 148 are different. Applicability of Section 153C in
cases where the seized material related to or belonged to
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person other than on whom search is conducted or requisition
made does not render Section 148 otiose. Section 148 shall
continue to apply to the regular proceedings and also in cases
where no incriminating material is seized during the search or
requisition.
31. The other aspect of the matter is that under
Section 153A and 153C, 'the total income' is to be assessed.
The total income includes returned income (if any),
undisclosed income unearthed during the search or
requisitioning and information possessed from the other
sources.
For Illustration:- An assessee had returned income of
Rs.100, undisclosed income of Rs.200 is unearthed during
search and there is information from annual information
statement of non-disclosure of income of Rs.150/-.
The AO under Section 153A and 153C shall pass order
dealing with income of Rs.100+Rs.200+Rs.150, the total
income being Rs.450/-. In cases where there is no unearthing
of undisclosed income of Rs.200/-, the department can resort
to proceeding under Section 147/148.
32. The argument that Section 153C can be invoked in
case there is incriminating material for all the relevant
preceding years and otherwise Section 148 is to be resorted
to, is misplaced. On satisfaction of the twin condition for
proceedings under Section 153C, the AO has to proceed in
accordance with Section 153A. Notice is to be issued for filing
of the returns for relevant preceding years and thereupon
proceed to assessee or reassessee the 'total income'. It is not
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obligatory on the AO to make assessment for all the years,
the earlier orders passed may be accepted. But once there is
incriminating material seized or requisitioned belonging or
relatable to the person other than on whom search was
conducted, Section 153C is to be resorted to.
33. Before concluding, it would be fair to deal with the
case law cited by both the parties.
34. Reliance of respondents on decision of M/s. M.R.
Shah Logistics Pvt. Limited (supra) is of no avail. The
issue of interplay of provisions of Section 147/148 vis-a-vis
Section 153C in the case of seized material relating or
belonging to the person other than on whom the search was
conducted or requisition made was not the issue before the
Supreme Court.
35. The Supreme Court in the case of Abhisar
Buildwell P. Ltd. (supra) while dealing with the provisions of
Section 153A held that in case of absence of incriminating
material seized during the search, the department is not
remediless for reassessing the unabated assessment on the
basis of material received from the other sources and can
proceed under section 148. The decision does not support the
contentions raised that Section 148 is rendered redundant if
Section 153C is to be resorted to in the facts of the present
case.
36. The Single Bench of this Court in the case of Vijay
Kumar Mehta (supra) held that if the Department has
chosen not to proceed under Section 153C, no right is
created to the petitioner for getting the notice under Section
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148 quashed. Moreover, learned Single Judge was not having
the benefit of the decision of the Supreme Court in the case
of Abhisar Buildwell P. Ltd. (supra). The appeal against the
order was dismissed having rendered infructuous in view of
the subsequent developments that the assessment order was
passed.
37. The decision of the Madras High Court in the case
of Saloni Prakash Kumar (supra) is of no help to the
respondents. The High Court held that Section 153C does not
preclude issuance of notice under Section 148. The field of
applicability of two sections was not the issue before the
Court.
38. The petitioner relied upon the decision of the
Karnataka High Court in the case of Sri Dinakara Suvarna
(supra). It would be relevant to quote Para-10:-
10. Admittedly no proceedings were
initiated under Section 153C of the Act.
Thus, there is patent non-application of
mind. It is relevant to note that the
author of the diary Smt. Soumya Shetty
had passed away prior to the date of
search. It was argued on behalf of the
Revenue that Shri. Ashok Kumar
Chowta had offered tax on lump-sum
income.
39. Further reliance was placed upon the decision of
the Bombay High Court in the case of M/s. Aditi
Constructions (supra). The para-9 is quoted:-
"9. We find that the jurisdictional
conditions for invoking section 147 - 148
are not satisfied as there is no failure to
disclose material facts fully and truly. It is
not in dispute that by the letter dated 11th
September 2015 (Exhibit H) the Petitioner
have submitted all the particulars along
with supporting documents to the
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Respondent No.1. Hence the reasons to
believe and a presumption based on the
statement of Shri Bhanwarlal Jain (a third
party) in the course of a search, that the
loans of the entities were bogus or
accommodation entries was clearly
dispelled. Moreover, the specific provisions
of S. 153C would prevail over the general
provisions of section 147 in the case of
search on 3rd party."
40. In view of above discussion the notices issued
under Section 148 and the impugned orders are quashed.
However, the respondents shall be at liberty to proceed
against the petitioners in accordance with law.
41. The first ground of challenge to initiation of
proceedings under Section 148 is being accepted and there is
no need to dilate upon other grounds raised for challenging
the notice issued under Section 148 of the Act.
42. It would be appropriate to mention that during the
pendency of the writ petitions there was interim protection in
favour of the petitioners.
43. The writ petitions are allowed accordingly.
(BHUWAN GOYAL), J (AVNEESH JHINGAN), J
Himanshu Soni/
155-274 & 68
Reportable:- Yes
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