Rajasthan High Court - Jodhpur
Dilip Raj Singhvi vs Income Tax Officer on 20 March, 2025
Author: Pushpendra Singh Bhati
Bench: Pushpendra Singh Bhati
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 3270/2023
M/s S.m. Industries, G-310, 311, 316 And 317, Agro Food Park
Udhyog Vihar, Sriganganagar (Raj.) Through Partner Rajotia S/o
Shri Daulat Ram Rajotia, Aged About 67 Years
----Petitioner
Versus
1. Union Of India, Through Ministry Of Finance, Department
Of Income Tax, North Block, New Delhi.
2. The Income Tax Officer, Ito Ward-1, Sriganganagar (Raj.)
----Respondents
Connected With
D.B. Civil Writ Petition No. 15947/2021
Vidhya Industries Private Limited, F-92, Mandia Road, Industrial
Area-Iii, Pali-Marwar, Rajasthan Through Its Director Jawari Lal
Porwal S/o Shri Champalal, Aged About 69 Years, R/o 35/36,
Khod Ka Bass, Pali-Marwar, Rajasthan 306401
----Petitioner
Versus
Income Tax Officer, Ward -1, Mandia Road, Pali Marwar 306401
----Respondent
D.B. Civil Writ Petition No. 1965/2022
Vibha Bishnoi W/o Bhera Ram Bhadu, Aged About 59 Years, By
Caste Bishnoi, Resident Of 6/02 Arid Forest Research Institute
(Afri), Main Campus, New Pali Road, Jodhpur- 342005
(Rajasthan).
----Petitioner
Versus
1. Income Tax Officer, Income Tax Office, W-1 (2), Aaaykar
Bhawan, Paota C Road, Jodhpur-342010
2. Union Of India, Through Its Secretary, Central Board Of
Direct Taxes, Department Of Revenue, Ministry Of
Finance, North Block, New Delhi (Nct) - 110001.
----Respondents
D.B. Civil Writ Petition No. 4618/2022
Amar Pratap Developers Pvt. Ltd., A-21, Sadulgarnj, Bikaner
331001, Rajasthan, Through Its Director Shri Avinash Modi S/o
Shri Arun Kumar Modi, Aged About 43 Years, R/o 1St Floor, A-
21, Sadulganj, Bikaner.
----Petitioner
Versus
1. Office Of The Asst. Comm. Of Income Tax, Bkn., Acit
Circle -1, Bikaner, Aayakar Bhawan, Rani Bazar, Bikaner,
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Rajasthan - 334401
2. Income Tax Officer, National Faceless Assessment Center,
Room No. 401, 2Nd Floor, E-Ramp, Jawaharlal Nehru
Stadium, Delhi 110003
----Respondents
D.B. Civil Writ Petition No. 4750/2022
Amar Pratap Developers Private Limited, A-21, Sadulganj,
Bikaner - 334001, Rajasthan, Through Its Director Shri Avinash
Modi S/o Shri Arun Kumar Modi, Aged About 43 Years, R/o 1St
Floor, A-21, Sadulganj, Bikaner.
----Petitioner
Versus
1. Office Of The Assistant Commissioner Of Income Tax, Acit
Circle - 1, Bikaner, Aayakar Bhawan, Rani Bazar, Bikaner,
Rajasthan - 334401.
2. Income Tax Officer, National Faceless Assessment Center,
Room No. 401, 2Nd Floor, E-Ramp, Jawaharlal Nehru
Stadium, Delhi - 110003.
----Respondents
D.B. Civil Writ Petition No. 6310/2022
Mohit Agarwal S/o Shri Sushil Agarwal, Aged About 31 Years, 21,
Residency Road Opposite Manidhari Hospital, Jodhpur
(Rajasthan).
----Petitioner
Versus
1. Principal Commissioner Income Tax Jodhpur-1, Aaykar
Bhawan, Jodhpur (Rajasthan).
2. Deputy Director (Investigation), Jodhpur (Rajasthan).
3. Income Tax Officer, W-3(1), Ju, Aayakar Bhawan, Paota
C-Road, Jodhpur (Rajasthan).
----Respondents
D.B. Civil Writ Petition No. 6440/2022
Prakash Mehta S/o Shankerlal, Aged About 70 Years, C-5,
Jineshwar Kumar Amritlal Jain Basni Mandi Jodhpur Rajasthan.
----Petitioner
Versus
1. Union Of India, Through The Secretary, Department Of
Revenue, Ministry Of Finance, Government Of India, New
Delhi.
2. The Principal Commissioner Of Income Tax, Jodhpur-1
Aaykar Bhawan, Paota C Road, Jodhpur-342010
3. The Assistant Commissioner Of Income Tax, Circle-1,
Jodhpur, Aaykar Bhawan, Paota C Road, Jodhpur-342010
4. The Assistant Commissioner Of Income Tax, Nfac, Delhi,
National Faceless Assessment Centre Through Pr.
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Commissioner Of Income Tax, Jodhpur-1 Aaykar Bhawan,
Paota C Road, Jodhpur-342010
----Respondents
D.B. Civil Writ Petition No. 7043/2022
Hukum Singh Ninama S/o Kachru Singh Ninama, Aged About 49
Years, Ward No-3 Muvalpada Ganau, Jhupal Banswara 327001,
Rajasthan
----Petitioner
Versus
Income Tax Officer, Banswara, Maharana Pratap Circle, Udaipur
Main Road, Banswara, Banswara, Rajasthan, 327001
----Respondent
D.B. Civil Writ Petition No. 7217/2022
Vidhya Industries Private Ltd., F-92, Mandia Rod, Industrial
Area-Iii, Pali-Marwar, Rajasthan Through Its Director Jawari Lal
Porwal S/o Shri Champalal, Aged About 69 Years, R/o 35/36,
Khod Ka Bass, Pali- Marwar, Rajasthan 306401.
----Petitioner
Versus
Office Of The Income Tax Officer, Ito, Ward-1, Mandia Road, Pali
Marwar 306401.
----Respondent
D.B. Civil Writ Petition No. 10238/2022
Manoj Daga W/o Shri Surendra Mal Daga, Aged About 61 Years,
59, Dev Nagar, Pal Link Road, Jodhpur -342 001 (Rajasthan)
----Petitioner
Versus
1. The National Faceless Assessment Center, Income Tax
Department, Ministry Of Finance, Inside Jawaharlal Nehru
Stadium, New Delhi.
2. The Income Tax Officer, Ward - 3 (1), Income Tax
Department, Aayakar Bhawan, Paota 'c' Road, Jodhpur
342 010.
----Respondents
D.B. Civil Writ Petition No. 11219/2022
Rnp Steels Pvt. Ltd., Plot No. 12, Road No. 6, Mia Iind Phase,
Basni, Jodhpur. Through Its Director, Niranjan Agarwal, Aged 60,
S/o Shri Mahaveer Prasad Agarawal, R/o Rooprajat Township, Pal
Road, Jodhpur (Rajasthan).
----Petitioner
Versus
1. Union Of India, Through The Secretary To The
Government Of India, Ministry Of Finance, Department Of
Revenue, New Delhi.
2. The Income Tax Officer, Ward - 1(1), Income Tax
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Department, Aayakar Bhawan, Paota C Road, Jodhpur.
----Respondents
D.B. Civil Writ Petition No. 11586/2022
Ganga Steels, Through The Partner, Jitendra Jain S/o Babulalji
Jain, Aged About 45 Years Jodhpur (Raj.)
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi
2. The Income Tax Officer, Ward - 1(2), Income Tax
Department, Paota C Road, Jodhpur.
----Respondents
D.B. Civil Writ Petition No. 12235/2022
Harka Ram Somani S/o Shri Ram Kumar Somani, Aged About 73
Years, R/o - 22, Kanchipuram, Bhilwara - 311001 (Rajasthan).
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi
----Respondents
D.B. Civil Writ Petition No. 12358/2022
Hemant Gokhru S/o Phool Chand Gokhru, Aged About 65 Years,
R/o 93 Panchwati, Udaipur 313001, Rajasthan
----Petitioner
Versus
1. Union Of India, Through Secretary Finance, Ministry Of
Finance, North Block, New Delhi 110001.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi
4. The Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
----Respondents
D.B. Civil Writ Petition No. 12362/2022
Pushpa Gokhru W/o Rajendra Gokhru, Aged About 62 Years, R/o
36 Main Sector, Shastri Nagar, Bhilwara 311001, Rajasthan
----Petitioner
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Versus
1. Union Of India, Through Secretary Finance, Ministry Of
Finance, North Block, New Delhi 110001.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi
4. The Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
----Respondents
D.B. Civil Writ Petition No. 12364/2022
Rajendra Gokhru S/o Phool Chand Gokhru, Aged About 63 Years,
R/o 36 Main Sector, Shastri Nagar, Bhilwara 311001, Rajasthan.
----Petitioner
Versus
1. Union Of India, Through Secretary Finance, Ministry Of
Finance, North Block, New Delhi 110001.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi
4. The Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
----Respondents
D.B. Civil Writ Petition No. 12611/2022
Rajesh Kumar Somani S/o Shri Harka Ram Somani, Aged About
51 Years, R/o 21, Kanchipuram, Bhilwara 311001 (Rajasthan).
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. The Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi
----Respondents
D.B. Civil Writ Petition No. 12613/2022
Jamna Devi Somani W/o Shri Harka Ram Somani, Aged About 67
Years, R/o - 22, Kanchipuram, Bhilwara - 311001 (Rajasthan).
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
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Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. The Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi
----Respondents
D.B. Civil Writ Petition No. 12771/2022
Gaurav Kumar Kothari S/o Shri Kanakmal Kothari, Aged About
41 Years, R/o Oswal Kothari Mohalla, Churu (Rajasthan) 33001,
Presently Residing In Delhi
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. The Income Tax Officer, Ward No. 1, Churu (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi
----Respondents
D.B. Civil Writ Petition No. 12833/2022
Shri Deo Kishan Acharya S/o Shri Bardi Chand Acharya, Aged
About 53 Years, Resident Of 3-H-13/14, R.c. Vyas Colony,
Bhilwara (Rajasthan) - 311001.
----Petitioner
Versus
1. Income Tax Officer, Ito Ward (1), Kawa Khera Chourha,
Shashtri Nagar, Bhilwara (Rajasthan) - 311001.
2. Office Of Principal Chief Commissioner Of Income Tax,
Income Tax Department, Ncr Building, Statue Circle,
Jaipur (Rajasthan) - 302005.
3. Central Board Of Direct Taxes, Through Chairperson,
Type-7, Bungalow No. 75, New Moti Bagh, New Delhi -
110021.
----Respondents
D.B. Civil Writ Petition No. 12876/2022
Shri Deo Kishan Acharya S/o Shri Bardi Chand Acharya, Aged
About 53 Years, Resident Of 3-H-13/14, R.c. Vyas Colony,
Bhilwara (Rajasthan) - 311001.
----Petitioner
Versus
1. Income Tax Officer, Ito Ward (1), Kawa Khera Chourha,
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Shashtri Nagar, Bhilwara (Rajasthan) - 311001.
2. Office Of Principal Chief Commissioner Of Income Tax,
Income Tax Department, Ncr Building, Statue Circle,
Jaipur (Rajasthan) - 302005.
3. Central Board Of Direct Taxes, Through Chairperson,
Type-7, Bungalow No. 75, New Moti Bagh, New Delhi -
110021.
----Respondents
D.B. Civil Writ Petition No. 12891/2022
Dilip Raj Singhvi S/o Shri Bachchraj Ji Singhvi, Aged About 59
Years, D-160, Shastri Nagar, Jodhpur, Rajasthan . Pan No.
Ainps1239A
----Petitioner
Versus
Income Tax Officer, Ward-1(1), Jodhpur, Rajasthan.
----Respondent
D.B. Civil Writ Petition No. 12949/2022
Shreenath Residency Developers Private Limited, Through Its
Director Shri Praveen Kumar Shrimali, Aged About 53 Years, R/o
Tehsil Road, Nathdwara, Rajsamand (Rajasthan).
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Deputy Commissioner Of Income Tax, Central Circle-1,
Aaykar Bhawan, Subcity Centre, Savina, Udaipur (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 12979/2022
Dilip Raj Singhvi S/o Shri Bachchraj Ji Singhvi, Aged About 59
Years, R/o D-160, Shastri Nagar, Jodhpur, Rajasthan. (Pan No.
Ainps1239A)
----Petitioner
Versus
Income Tax Officer, Ward- 1(1), Jodhpur, Rajasthan.
----Respondent
D.B. Civil Writ Petition No. 12994/2022
Dilip Raj Singhvi S/o Shri Bachchraj Ji Singhvi, Aged About 59
Years, R/o D-160, Shastri Nagar, Jodhpur, Rajasthan.
----Petitioner
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Versus
Income Tax Officer, Ward No. (1), Jodhpur, Rajasthan.
----Respondent
D.B. Civil Writ Petition No. 13036/2022
Shri Deo Kishan Acharya S/o Shri Bardi Chand Acharya, Aged
About 53 Years, 3-H-13/14, R.c. Vyas Colony, Bhilwara
(Rajasthan) 311001
----Petitioner
Versus
1. Income Tax Officer, Ito Ward (1), Kawa Khera Chourha,
Shashtri Nagar, Bhilwara (Rajasthan) - 311001
2. Office Of Principal Chief Commissioner Of Income-Tax,
Income-Tx Department, Ncr Building, Statue Circle, Jaipur
(Rajasthan)-302005
3. Central Board Of Direct Taxes, Through Chairperson,
Type-7 Bungalow No. 75, New Moti Bagh, New Delhi
110021
----Respondents
D.B. Civil Writ Petition No. 13053/2022
M/s Shree Mahesh Oil Products, Through Its Partner Shri Ramesh
Chandra Toshniwal 9Age 59 Years), Having Office At 1St Floor,
147-148, Bazar No. 2, Near Vijay Hotel, Bhilwara (Rajasthan)
311001
----Petitioner
Versus
1. Income Tax Officer, Ito Ward (1), Kawa Khera Chourha,
Shashtri Nagar, Bhilwara (Rajasthan) - 311001
2. Principal Chief Commissioner Of Income-Tax, Income-Tx
Department, Ncr Building, Statue Circle, Jaipur
(Rajasthan)-302005
3. Central Board Of Direct Taxes, Through Chairperson,
Type-7 Bungalow No. 75, New Moti Bagh, New Delhi
110021
----Respondents
D.B. Civil Writ Petition No. 13055/2022
Hakim Khan S/o Inayat Khan, Aged About 60 Years, R/o Ward
No. 31, Aguna Mohalla, Churu (Rajasthan) 33001, Presently
Residing In Dubai, Uae, In Capacity Of Proprietor Of Hotel
Suncity Palace, Churu.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
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3. Income Tax Officer, Ward No. 1, Churu (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 13128/2022
Nitin Spinners Limited, 16-17 Km. Stone, Chittor Road,
Hameergarh, Bhilwara, Through Its Company Secretary And
General Manager (Legal), Sudhir Garg S/o Shri Hari Kishan Das,
Aged 56 Years, Resident Of E-9, Basant Vihar Bhilwara.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 13176/2022
Hakim Khan S/o Inayat Khan, Aged About 60 Years, R/o Ward
No. 31, Presently Residing In Dubai, Uae, Aguna Mohalla, Churu
(Rajasthan) 33001 In Capacity Of Proprietor Of Hotel Suncity
Palace, Churu.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Churu (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 13188/2022
Rakesh Kumar Jain S/o Shri Gautam Chand Jain, Aged About 41
Years, C/o Gautam Chand, A-122, Ist Extension, Kamla Nehru
Nagar, Jodhpur.
----Petitioner
Versus
1. Principal Commissioner Of Income Tax-1, Aaykar Bhawan,
Paota C Road, Jodhpur.
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2. Deputy Commissioner Of Income Tax, Aaykar Bhawan,
Paota C Road, Circle-3, Jodhpur.
3. Assistant Commissioner Of Income Tax, Aaykar Bhawan,
Paota C Road, Circle-3, Jodhpur.
----Respondents
D.B. Civil Writ Petition No. 13509/2022
Sanju Gehlot W/o O.p. Gehlot, Aged About 50 Years, Village Post
Salawas, Ditt. Jodhpur - 342804 Rajasthan.
----Petitioner
Versus
1. Union Of India, Through Secretary, Department Of
Revenue, Ministry Of Finance, Government Of India, New
Delhi.
2. The Principal Commissioner Of Income Tax, Jodhpur-1,
Aaykar Bhawan, Paota C Road, Jodhpur 342010
3. The Income Tax Officer, Ward - 3 (1) Jodhpur, Aaykar
Bhawan, Paota C Road, Jodhpur 342010
----Respondents
D.B. Civil Writ Petition No. 13519/2022
Ajay Jain S/o Shri Dhiraj Lal Jain, Aged About 44 Years, 77,
Shyam Nagar, Pal Link Road, Jodhpur - 342001 (Rajasthan).
----Petitioner
Versus
1. Union Of India, Through Secretary To The Government Of
India, Ministry Of Finance, Department Of Revenue, New
Delhi.
2. The Income Tax Officer, Ward - 3 (1), Income Tax
Department, Aayakar Bhawan, Paota C Road, Jodhpur.
----Respondents
D.B. Civil Writ Petition No. 13568/2022
Balaji Property, 1, J B Market Athuna Bazar, Ratangarh, District
Churu (Raj.) Through Its Partner Tarun Kumar Chaklan, Age 54
Years R/o Shri Babu Lal Chaklan, R/o Ratangarh, District Churu
(Raj.), 331022.
----Petitioner
Versus
1. Income-Tax Officer, Ito Ward (1), Churu (Raj.).
2. Office Of Principal Chief Commissioner Of Income-Tax,
Income - Tax Department, Ncr Building, State Circle,
Jaipur (Raj.).
3. Central Board Of Director Taxes, Through Chairperson,
Type-7, Bungalow No. 75, New Moti Bagh, New Delhi.
----Respondents
D.B. Civil Writ Petition No. 13587/2022
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Shreenath Residency Developers Pvt. Ltd., Through Its Director
Shri Praveen Kumar Shrimali, Aged About 53 Years, R/o Tehsil
Road, Nathdwara, Rajasmand (Rajasthan).
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Deputy Commissioner Of Income, Central Circle-1, Aaykar
Bhawan, Subcity Centre, Savina, Udaipur (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 13644/2022
Dr. Madhu Singhal S/o Shri Ratan Lal Singhal, Aged About 67
Years, 561, Near Satsang Bhawan, 7Th Road, Sardarpura,
Jodhpur 342 001 (Rajasthan)
----Petitioner
Versus
1. Union Of India, Through The Secretary To The
Government Of India, Ministry Of Finance, Department Of
Revenue, New Delhi.
2. The Income Tax Officer, Ward 1(1), Income Tax
Department, Aayakar Bhawan, Paota 'c' Road, Jodhpur.
----Respondents
D.B. Civil Writ Petition No. 14185/2022
Santosh Vaishnav W/o Shri R.p Vaishnav, Aged About 54 Years,
R/o Plot No. 6, Arihant Nagar, Pal Road, Nandanwan, Jodhpur
342008, Rajsthnan.
----Petitioner
Versus
1. Union Of India, Through Secretary Finance, Ministry Of
Finance, North Block, New Delhi-110001.
2. Principal Commissioner Of Income Tax-1St, Aaykar
Bhawan, Paota C Road, Jodhpur 342010.
3. Income Tax Officer, Ward 3(1), Aaykar Bhawan, Paota C
Road, Jodhpur 342010.
----Respondents
D.B. Civil Writ Petition No. 14249/2022
M/s Venkteshwara, House No. 11, E-Block, Sri Ganganagar
Through Its Authorized Signatory Rattan Lila S/o Shri Dwarka
Dass Lila, Aged About 50 Years, Resident Of House No. 11, E-
Block, Sri Ganganagar 335001
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----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Sriganganagar (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 14628/2022
Tayab Ansari S/o Shri Mumtaj Ali Ansari, Aged About 55 Years,
C-204, Kamala Nehru Nagar, Jodhpur 342001
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi.
2. Assistant Commissioner Of Income Tax, C-3, Income Tax
Department, Paota C Road, Jodhpur (Raj.).
----Respondents
D.B. Civil Writ Petition No. 14653/2022
Tulsi Devi Bhootra W/o Shri Om Parkash Bhootra, Aged About 59
Years, R/o Near Maheshwari Nyati Nohra, Masuria Jodhpur
(Raj.).
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi.
2. Income Tax Officer, Ward 3(1), Income Tax Department,
Paota C Road, Jodhpur (Raj.).
----Respondents
D.B. Civil Writ Petition No. 14680/2022
Anjana Mines And Minerals, Having Its Office At 1-Anjana
Compound, Dak Bungla, Petch Area, Nimbahera, Chittorgarh,
Rajasthan, Through Its Manohar Lal Anjana S/o Late Bheru Lal
Anjana Aged About 65 Years R/o Village Kesunda Tehsil
Chhotisadri, Dist Pratapgarh, Pincode 312604.
----Petitioner
Versus
1. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, New Delhi.
2. Income Tax Officer, Ward 1, Chittorgarh, Rajasthan
312001.
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----Respondents
D.B. Civil Writ Petition No. 14901/2022
Sharmila Singhvi W/o Shri Manoj Singhvi, Aged About 38 Years,
R/o 866, Vimal Kunj, 1St A Road, Sardarpura, Jodhpur 342003
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi
2. The Income Tax Officer, W 3 (1), Income Tax Department,
Paota C Road, Jodhpur (Raj.)
----Respondents
D.B. Civil Writ Petition No. 14938/2022
Rajendra Singh Khinchi S/o Purshottam Singh Khinchi, Aged
About 54 Years, R/o Khinchi House, Tekri Madri Link Road,
Udaipur 313001, Rajasthan.
----Petitioner
Versus
1. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, New Delhi.
2. Income Tax Officer, Ward 2(1), Udaipur, Rajasthan
313001.
----Respondents
D.B. Civil Writ Petition No. 14942/2022
Shilpa Singhvi W/o Shri Mukesh Singhvi, Aged About 40 Years,
R/o 866, Vimal Kunj, 3Rd A Road, Sardarpura, Jodhpur 342003
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi
2. Assistant Commissioner Of Income Tax, C-3, Income Tax
Department, Paota C Road, Jodhpur (Raj.)
----Respondents
D.B. Civil Writ Petition No. 15166/2022
Prakash Kumar S/o Roopa Ram Kumhar, Aged About 50 Years, R/
o Near Bus Stand, Village Lunawa, Bali Road, Dist. Pali.
----Petitioner
Versus
1. The Union Of India, Through Ministry Of Finance, Income
Tax Department, Government Of India, New Delhi.
2. The Principal Chief Commissioner, Income Tax
Department, Rajasthan, Jaipur.
3. Income Tax Officer, Jodhpur.
4. Deputy Commissioner Of Income Tax, Central Circle Ii,
Jodhpur.
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----Respondents
D.B. Civil Writ Petition No. 15220/2022
M/s Venkteshwara, House No. 11, E-Block, Sri Ganganagar
Through Its Authorized Signatory Rattan Lila S/o Shri Dwarka
Dass Lila, Aged About 50 Years, Resident Of House No. 11, E-
Block, Sri Ganganagar 335001.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Sriganganagar (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 15243/2022
Anjana Mines And Minerals, Having Its Office At 1 Anjana
Compound, Dak Bungla Road, Petch Area, Nimbahera,
Chittorgarh, Rajasthan, Through Its Manohar Lal Anjana S/o Late
Bheru Lal Anjana Aged About 65 Years R/o Village Kesunda
Tehsil Chhotisadri, Dist Pratapgarh Pincode 312604.
----Petitioner
Versus
1. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, New Delhi.
2. Income Tax Officer, Ward 1,chittorgarh, Rajasthan
312001.
----Respondents
D.B. Civil Writ Petition No. 15284/2022
Anjana Mines And Minerals, Having Its Office At 1 Anjana
Compound, Dak Bungla Road, Petch Area, Nimbahera,
Chittorgarh, Rajasthan, Through Its Manohar Lal Anjana S/o Late
Bheru Lal Anjana Aged About 65 Years R/o Village Kesunda
Tehsil Chhotisadri, Dist Pratapgarh Pincode 312604.
----Petitioner
Versus
1. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, New Delhi.
2. Income Tax Officer, Ward 1,chittorgarh, Rajasthan
312001.
----Respondents
D.B. Civil Writ Petition No. 15289/2022
Surendra Jain, Aged About 65 Years, Legal Representative And
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Son Of Late Shri Sohanmal Malchand Jain, Aged About 65 Years,
R/o D-403, Ayodhya Park, Kanwala Naka Kolhapur, Maharashtra
416002.
----Petitioner
Versus
1. Union Of India, Through Its Secretary, Ministry Of
Finance, Central Board Of Direct Taxes (Cbdt), New Delhi.
2. Income Tax Officer, Sumerpur.
----Respondents
D.B. Civil Writ Petition No. 16338/2022
Mahesh Suppliers (India) Pvt. Ltd., Having Its Registered
Address At Ram Rajya Chowk, Bhinasar 334403 Rajasthan
Through Its Authorised Representative Jagdish Prakash Rathi S/o
Ash Karan Rathi Aged About 49 Years R/o Ram Rajya Chowk,
Bhinasar Bikaner
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Circle 1, Rani Bazar,
Bikaner, Rajasthan 334001
----Respondent
D.B. Civil Writ Petition No. 16583/2022
M/s Saraansh Suitings Private Limited, 10, New Cloth Market,
Pur Road, Bhilwara (Raj.) Through The Director Shri Sandeep
Kumar Chordia S/o Shri Sampat Lal Chordia Aged 38 Years
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi
2. The Income Tax Officer, Ward 1, Income Tax Department,
Kawa Khera Chouraha, Shastri Nagar, Bhilwara (Raj.)
----Respondents
D.B. Civil Writ Petition No. 17312/2022
M/s Silver Fab Suitings Pvt. Ltd., 9, New Cloth Market, Pur Road,
Bhilwara, Through The Director Shri Sushil Kumar Chordia S/o
Shri Sampat Lal Chordia, Aged 41 Years.
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi.
2. The Income Tax Officer, Ward 1, Income Tax Department,
Kawa Khera Chouraha, Shastri Nagar, Bhilwara (Raj.)
----Respondents
D.B. Civil Writ Petition No. 17339/2022
Priyanka Jain W/o Shri Deepak Jain, Aged About 51 Years, R/o
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D-160, Shastri Nagar, Jodhpur, Rajasthan At Present Resident At
5720, Sadar Thana Road, Basti Harphool Singh, Delhi 110006.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commsisioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
4. Income Tax Officer, Ward-63(1), Delhi.
5. Income Tax Officer, I And C I, Jodhpur, Rajasthan.
----Respondents
D.B. Civil Writ Petition No. 17345/2022
Priyanka Jain W/o Shri Deepak Jain, Aged About 51 Years, R/o
D-160 Shastri Nagar, Jodhpur, Rajasthan At Present Resident Of
5720, Sadar Thana Road, Basti Harphool Singh, Delhi - 110006.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
4. Income Tax Officer, Ward-63 (1), Delhi, Rajasthan.
5. Income Tax Officer, I And C I, Jodhpur, Rajasthan.
----Respondents
D.B. Civil Writ Petition No. 18519/2022
Suresh Kumar Jain S/o Shri Bhabut Mal Jain, Aged About 54
Years, 125, Suman Villa, Main Sector, Shastri Nagar, Bhilwara
311001
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi.
2. Income Tax Officer, Ward 1, Income Tax Department,
Bhilwara (Raj.).
----Respondents
D.B. Civil Writ Petition No. 19114/2022
M/s Janki Corp Limited, Mandpiya Chouraha, Chittor Road,
Bhilwara, Through The Director Shri Raghunath Mittal S/o Shri
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Jai Lal Agarwal Aged 60 Years.
----Petitioner
Versus
1. Union Of India, Through The Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi.
2. The Income Tax Officer, Ward-1, Income Tax Department,
Bhilwara (Raj.).
----Respondents
D.B. Civil Writ Petition No. 19594/2022
Lalu Ram Nuwal S/o Sh. Mohan Lal Nuwal, Aged About 81 Years,
R/o Near Mandir, Raipur, Bhilwara 311803.
----Petitioner
Versus
1. Union Of India, Through Finance Secretary, Ministry Of
Finance (Department Of Revenue), Central Board Of
Direct Taxes, North Block, New Delhi.
2. Income Tax Officer, Ward 1, Bhilwara, Kawa Khera
Chouraha, Shashtri Nagar, Bhilwara, Rajasthan 311001.
3. Principal Commissioner Of Income Tax Udaipur, Aaykar
Bhawan, Subcity Center, Savina, Udaipur 313001.
----Respondents
D.B. Civil Writ Petition No. 19596/2022
Late Sh. Sunil Kumar Porwal, S/o Sh. Bal Kishan Porwal, Through
His Legal Heir Hansa Devi Porwal W/o Late Sh. Sunil Kumar
Porwal, Aged Around 52 Years, R/o G-302, Shilalekh, Opp. Police
Stadium, Shahibaug, Ahmedabad 380004.
----Petitioner
Versus
1. Income Tax Officer, Ward 1, Chittor, Fort Road,
Chittorgarh (Raj.) 312001.
2. Principal Commissioner Of Income Tax Udaipur, Aaykar
Bhawan, Subcity Center, Savina, Udaipur 313001.
----Respondents
D.B. Civil Writ Petition No. 19616/2022
Hansa Devi Porwal W/o Late Sh. Sunil Kumar Porwal, Aged About
52 Years, R/o - G-302, Shilalekh, Shahi Bagh, Ahemdabad,
380004, Gujarat.
----Petitioner
Versus
1. Income Tax Offiver, Ward - 1, Chittorgarh, Fort Road,
Chittorgarh Rajasthan - 312001.
2. Principal Commissioner Of Income Tax, Udaipur, Aaykar
Bhawan, Subcity Center, Savina, Udaipur - 313001.
----Respondents
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D.B. Civil Writ Petition No. 19682/2022
Jangir Singh S/o Nanak Singh, Aged About 63 Years, Chak 28Kyd
Khajuwala, Bikaner, Rajasthan 334023.
----Petitioner
Versus
1. Office Of The Income Tax Department, Ito Ward-1(1),
Bkn, Aaykar Bhawan, Rani Bazar, Bikaner, Rajasthan -
3340001.
2. Central Board Of Direct Taxes, Through Chairperson,
Type-7, Bungalow No. 75, New Moti Bagh, New Delhi -
110021
----Respondents
D.B. Civil Writ Petition No. 107/2023
Ashok Mehta S/o Late Shri Jaswant Raj Ji Mehta, Aged About 47
Years, Proprietor Of Sumangal Silk Mills, Shop No. 19, 1St Floor
B K Shopping Centre, Tripolia Bazar, Jodhpur And Resident Of
77, Shyam Nagar, Pal Link Road, Jodhpur.
----Petitioner
Versus
1. The National Faceless Assessment Centre, Income Tax
Department, Ministry Of Finance, Inside Jawaharlal Nehru
Stadium, New Delhi.
2. The Deputy Commissioner Of Income Tax, Central Circle
1, Income Tax Department, Aayakar Bhawan, Paota C
Road, Jodhpur.
----Respondents
D.B. Civil Writ Petition No. 918/2023
Kamla Devi Darak W/o Lt. Sh. Jagdish Chand Darak, Aged About
76 Years, Near Laxmi Narayan Mandir, Lnt Road, Bhilwara,
Rajasthan, 311001
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 979/2023
Prabhat Automobiles Pvt. Ltd., Registered Office L. N. Temple
Road, Bhilwara 311001. Through Its Director Shri Nand Kishore
Darak S/o Jagdish Chandra Darak, Aged About 49 Years,
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Resident Of Laxmi Narayan Temple Road, Bhilwara.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 1249/2023
Harish Kumar Bafna S/o Jeevan Lal Bafna, Aged About 39 Years,
R/o Proprietor Of M/s Hari Tyre 189 Chopasani Road, Akhaliya
Chouraha, Near Veer Prabhu Sweet Home, Jodhpur, Rajasthan.
----Petitioner
Versus
1. Union Of India, Through Secretary Finance Department,
Ministry Of Finance, Department Of Revenue, North Block,
New Delhi.
2. The Income Tax Officer, Ward-3(1), Income Tax
Department, Aayakr Bhawan, Paota C Road, Jodhpur.
----Respondents
D.B. Civil Writ Petition No. 1566/2023
Vijay Industries, F-163, 164, Agro Food Park, Boranada, Jodhpur
- Rajasthan Through Its Partner Dalpat Mehta S/o Shri Prakash
Mehta, Aged About 48 Years, R/o 9Th Pal Road, Bachraj Ji Ka
Bagh, Sardarpura, Jodhpur.
----Petitioner
Versus
1. Union Of India, Secretary, Department Of Revenue,
Ministry Of Finance, Government Of India, New Delhi.
2. The Principal Commissioner Of Income Tax, Jodhpur-1
Aaykar Bhawan, Paota C Road, Jodhpur - 342010
3. The Income Tax Officer Ward -3 (1), Jodhpur Aaykar
Bhawan, Paota C Road, Jodhpur - 342010
----Respondents
D.B. Civil Writ Petition No. 1715/2023
Bhagirath Ram Mehariya S/o Shri Radha Kishan Mehariya, Aged
About 53 Years, (A.y. 2013-14), R/o Village Dhigsara, Post Bhed,
Tehsil Khinvsar, District Nagaur, Rajasthan 341001.
----Petitioner
Versus
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1. Income Tax Officeer, Ward 1, Nagour, In Front Of Br
Mirdha College, Manasar Road, Nagaur, Rajasthan 34001.
2. Central Board Of Direct Taxes, Through Its Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi (Nct) 110001.
----Respondents
D.B. Civil Writ Petition No. 1716/2023
Bhagirath Ram Mehariya S/o Shri Radha Kishan Mehariya, Aged
About 53 Years, (A.y. 2014-15), R/o Village Dhigsara, Post Bhed,
Tehsil Khinvsar, District Nagaur, Rajasthan 341001.
----Petitioner
Versus
1. Income Tax Officer, Ward 1, Nagour, In Front Of Br Mirdha
College, Manasar Road, Nagaur, Rajasthan 34001.
2. Central Board Of Direct Taxes, Through Its Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi (Nct) 110001.
----Respondents
D.B. Civil Writ Petition No. 3120/2023
Prabhat Multitrade Pvt. Ltd., Registered Office L.n. Temple Road,
Bhilwara 311001, Through Its Director Shri Nand Kishore Darak
S/o Jagdish Chandra Darak, Aged About 49 Years, Resident Of
Laxmi Narayan Temple Road, Bhilwara.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Bhilwara (Raj.)
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
D.B. Civil Writ Petition No. 3292/2023
Kanda Edible Oil Pvt. Ltd., E-173, Udhyog Vihar, Sriganganagar
(Raj.)
----Petitioner
Versus
1. Union Of India, Through Ministry Of Finance, Department
Of Income Tax, North Block, New Delhi.
2. The Income Tax Officer, Ito Ward-1, Sriganganagar (Raj.)
----Respondents
D.B. Civil Writ Petition No. 4696/2023
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Anncarol Simon W/o Sh. Angelo Mark Simon, Aged About 45
Years, Simon Bungalow, Jhalamand, Jodhpur.
----Petitioner
Versus
1. The National Faceless Assessment Centre, Income Tax
Department, Ministry Of Finance, Inside Jawaharlal Nehru
Stadium, New Delhi.
2. The Income Tax Officer, Ward - 1(1), Income Tax
Department, Aayakar Bhawan, Paota C Road, Jodhpur -
342010.
----Respondents
D.B. Civil Writ Petition No. 9051/2024
Nirmala Meena W/o Shri Pawan Kumar Mittal, Aged About 59
Years, R/o C/e 72, P.w.d.colony, Jodhpur - 342001
----Petitioner
Versus
1. Union Of India, Through Secretary, Department Of
Revenue, Ministry Of Finance, Government Of India, New
Delhi.
2. The National Faceless Assessment Centre, Income Tax
Department, Ministry Of Finance, Inside Jawaharlal Nehru
Stadium, New Delhi
3. The Income Tax Officer, Ward 1(2) Jodhpur Aaykar
Bhawan, Paota C Road, Jodhpur - 342010
----Respondents
D.B. Civil Writ Petition No. 10279/2024
Pawan Kumar Mittal S/o Shri Bajrang Lal Mittal, Aged About 65
Years, R/o 501, Top Flor, Umaid Heritage, Defence Lab Road,
Jodhpur- 342006.
----Petitioner
Versus
1. Union Of India, Through Secretary, Department Of
Revenue, Ministry Of Finance, Government Of India, New
Delhi.
2. The National Faceless Assessement Centre, Income Tax
Department, Ministry Of Finance Inside Jawaharlal Nehru
Stadium, New Delhi.
3. The Income Tax Officer, Ward 1(2), Jodhpur Aaykar
Bhawan, Paota C Road Jodhpur - 342010.
----Respondents
D.B. Civil Writ Petition No. 17104/2024
Hulas Chand Bhutra S/o Late Shri Pannalalji Bhutra, Aged About
74 Years, R/o C-53, Panchsheel Colony, Ajmer Road, Jaipur,
Rajasthan.
----Petitioner
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Versus
1. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, New Delhi.
2. Income Tax Officer, Ward-1 (1) Bkn, Bikaner, Rajasthan.
3. National Faceless Assessment Centre, 2Nd Floor, E-Ramp,
Jawaharlal Nehru Stadium, New Delhi.
----Respondents
D.B. Civil Writ Petition No. 17201/2024
M/s J.k. Construction Company, Having Registered Office At 304,
Royal Plaza, Sansar Chandra Road, Jaipur Through Its Authorized
Signatory, Hulas Chand Bhutra S/o Late Shri Pannalalji Bhutra
Aged About 74 Years, R/o C-53, Panchsheel Colony, Ajmer Road,
Jaipur, Rajasthan.
----Petitioner
Versus
1. Union Of India, Through Secretary, Ministry Of Finance,
Department Of Revenue, New Delhi.
2. Assistant Commissioner Of Income Tax, Circle-1, Bkn
Income Tax Office, Rani Bazar, Bikaner, Rajasthan.
3. National Faceless Assessment Centre, 2Nd Floor, E-Ramp,
Jawaharlal Nehru Stadium, New Delhi.
----Respondents
D.B. Civil Writ Petition No. 16678/2022
Vibha Bishnoi W/o Bhera Ram Bhadu, Aged About 59 Years,
Resident Of A-68, Krishna Nagar, New Pali Road, Jodhpur,
Rajasthan, Pin 342005.
----Petitioner
Versus
1. Union Of India, Through Its Secretary, Central Board Of
Direct Taxes, Department Of Revenue, Ministry Of
Finance, North Block, New Delhi (Nct), Pin 110001.
2. Prinicipal Chief Commissioner Of Income Tax, Jaipur,
Having Its Office At Central Revenue Building, B D Road,
Jaipur (Raj)
3. Income Tax Officer, Income Tax Office W-1 (2), Ayakar
Bhawan, Paota C Road, Jodhpur 342010.
----Respondents
For Petitioner(s) : Mr. Sanjeev Johari Sr. Advocate
assisted by Mr. Shubhankar Johari
Mr. Vikas Balia, Sr. Advocate assisted
by Mr. Sachin Saraswat & Mr.
Priyansh Arora,
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Mr. Sharad Kothari
Mr. Anjay Kothari a/w Mukesh Gurjar
Mr. Nikhil Jain,
Mr. Falgun Buch,
Mr. Pushkar Taimni for Mr. Sanjay
Nahar,
Mr. Anil Bhansali,
Mr. Akshat Verma,
Mr. Vineet R Dave
Mr. Rajat Arora,
Mr. Kapil Purohitm
Mr. Prateek Gattani,
Mr. Vinay Kothar a/w Ms. Kumkum
Shah
Mr. Avinash Acharya,
Mr. Bhawani Ransi,
Mr. Pankaj Arora,
Mr. Javed Khan,
Mr. Pranjul Mehta,
Mr. Manas Ranchhor Khatri
For Respondent(s) : Mr. Mukesh Rajpurohit, Dy. SG a/w
Ms. Dimple Rajpurohit
Mr. K.K. Bissa
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
HON'BLE MR. JUSTICE MUNNURI LAXMAN
Judgment
Reserved on 15/01/2025
Pronounced on 20/03/2025
Per Dr. Pushpendra Singh Bhati, J:
1. Since the instant petitions involves an identical controversy,
therefore, the same are being decided by this common judgment,
while taking the prayer clauses, facts and submission from the
above-numbered D.B. Civil Writ Petition No.16678/2022, while
treating the same as a lead case.
1.1. The prayer clauses read as under:
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"It is, therefore, respectfully prayed that this petition
for writ preferred by the petitioner may kindly be allowed
in toto and the following reliefs may kindly be granted in
favour of the petitioner:-
A. By an appropriate writ, order or direction, the
impugned order under Section 148 A Sub Clause (d) of
Income Tax Act, 1961 passed on 29.07.2022 (Annexure-
12) and impugned notice issued under Section 148 on
29.07.2022 (Annexure-13) may kindly be declared illegal
and be quashed and set aside.
B. By an appropriate writ, order or direction, the
proceedings initiated by way of notice dated 22.05.2022
(Annexure-7) for reopening of assessment, reassessment
or recomputation may kindly be declared illegal and be
quashed and set aside and the respondents may kindly be
perpetually restrained to initiate proceedings under
Section 147 to 153 of the Income Tax Act, 1961 for the
relevant Assessment Year 2013-14 questioning the same.
Any other appropriate order or direction, which this
Hon'ble Court deems fit and proper may kindly be passed
in favor of the petitioner."
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2. Learned counsel for both the parties, present in the Court, at
the time of reserving of the judgment, submitted that they are
raising a limited issue of Faceless Assessing Officer viz-a-viz
Jurisdictional Assessing Officer and seek to keep rest of the issues
open for future adjudication.
3. This Court observes that the controversy in the present
batch of writ petitions concerns the same issue of law as has
already been settled by this Court in the case of Sharda Devi
Chhajer (supra) regarding the dispute vis-a-vis jurisdiction of
Faceless and Jurisdictional Assessing Authority, and therefore, the
same settled proposition of law shall govern the field in the instant
case as well.
4. This Court, on the basis of the joint prayers being made and
the consensus being arrived at between counsel for the respective
parties, observes that all the petitions, which were reserved and
are now being disposed of, while treating the Jurisdictional
Assessing Officers' notices illegal. The same are quashed with a
liberty to the respondents to proceed via mode of Faceless
Assessment in terms of the judgment rendered by this Court in
Sharda Devi Chhajer (supra).
5. The limitation for the period when the petitions have
remained pending before this Court shall be excluded for the
Faceless Assessing Officer proceedings. In case, there is any issue
of Limitation, the Assessing Officer shall be free to decide it in
terms of Rajeev Bansal (supra). In case any other issue
remains unadjudicated, the parties shall be free to agitate it again
before this Court. It is also made clear that any further
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proceedings under the Faceless Assessment Scheme shall be done
strictly in accordance with law.
(MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J
SKant/-
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