Rajasthan High Court – Jaipur
Nitin Dusad S/O Bhagwan Das Ji Dusad vs Assistant Commissioner Of Income Tax … on 5 February, 2026
[2026:RJ-JP:5377-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Civil Writ Petition No. 13617/2025
Ankur Electricals Llp, (Erstwhile Ankur Electricals Private Lim-
ited), A-27/13A Akshat House, Kanti Chandra Road, Bani Park,
Jaipur 302016 Through Its Partner Padam Chand Jain, S/o
Kapoor Chand Jain, Aged About 64 Years, R/o A-24-25, Van Vi-
har Colony, Tonk Road, Jaipur, Rajasthan 302018
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur,
Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan,
302005
----Respondent
Connected With
D.B. Civil Writ Petition No. 13627/2025
Ankur Electricals Llp, (Erstwhile Ankur Electricals Private Lim-
ited), A-27/13A Akshat House, Kanti Chandra Road, Bani Park,
Jaipur 302016 Through Its Partner Padam Chand Jain, S/o
Kapoor Chand Jain, Aged About 64 Years, R/o A-24-25, Van Vi-
har Colony, Tonk Road, Jaipur, Rajasthan 302018
—-Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur,
Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur, Rajasthan,
302005
—-Respondent
D.B. Civil Writ Petition No. 14205/2025
Nitin Dusad S/o Bhagwan Das Ji Dusad, Aged About 48 Years,
R/o 4300, Nathmal Ji Ka Chowk, Kgb Ka Rasta, Johri Bazar,
Jaipur – 302002, Rajasthan
—-Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle – 4, Room
No. 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambdekar Cir-
cle, Jaipur, Rajasthan – 302005
—-Respondent
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D.B. Civil Writ Petition No. 14403/2025
K.p. Exports Private Limited, D-2, Nandan, Janpath, Shyam Na-
gar, Jaipur Through Its Director Shri Shashank Poddar
—-Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle-4, Jaipur
Having Its Address At 4Th Floor, Jeevan Nidhi-2, Lic Building,
Ambedkar Circle, Jaipur
—-Respondent
D.B. Civil Writ Petition No. 15960/2025
Vijay Kumar Sancheti S/o Shri Tarachand Sancheti, Aged About
74 Years, R/o D-43 Shubhas Marg, C-Scheme, Jaipur G.p.o.
Jaipur, 302001, Rajasthan
—-Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 4 Jaipur,
Income Tax, New Central Revenue Building, Bhagwan Das Road,
Jaipur, Rajasthan 302005
—-Respondent
For Petitioner(s) : Mr. Rajat Sharma with
Mr. Saksham Pandey
Ms. Satwika Jha for
Mr. Siddharth Ranka
For Respondent(s) : Mr. Siddharth Bapna
Ms. Tanushka Saxena
HON’BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA
HON’BLE MRS. JUSTICE SANGEETA SHARMA
Order
05/02/2026
1. Issue notice to the respondents.
2. Mr. Siddharth Bapna, learned counsel, accepts notice on be-
half of the respondents.
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3. The Co-ordinate Bench of this Court in the case of “Pramod
Jain vs. Assistant Commissioner of Income Tax” (D.B. Civil
Writ Petition No. 18359/2025) alongwith other connected cases
decided on 27.01.2026, had directed as under:
“2.Learned counsel for the petitioners submits that the
controversy involved in the present matters is under con-
sideration before the Hon’ble Apex Court in Siddharth
Totuka Vs.Assistant Commissioner of Income Tax
Central Circle in SLP No. 31711/2025, in which the
following order was passed on08.12.2025:
“1.Issue notice.
2.Dasti service, in addition, is permitted.
3.Tag with SLP(C) No. 33392 of 2025.
4.In the meantime, the proceedings before the
Adjudicating Authority shall remain stayed insofar
as Section 153C of the Income Tax Act, 1961 is
concerned including the order impugned passed
by the High Court.”
3. Learned counsel for the petitioners submits that the
proceedings before the Adjudicating Authority, insofar as
they pertain to Section 153C of the Income Tax Act, 1961,
including the impugned order under consideration before
this Hon’ble Court in the present case, have been stayed
by the Hon’ble Apex Court. It is, therefore, prayed that
similar protection be extended in the present petitions as
well. Learned counsel further fairly submits that the out-
come of these petitions shall be governed by the outcome
of the said SLP and, thus, subject to such outcome, the
petitions may be disposed of while extending the aforesaid
protection.
4. Learned counsel for the respondents fairly submits that
the order passed by the Hon’ble Apex Court shall be duly
followed. He further submits that in the event these peti-
tions are disposed of, the same may be made subject to
the final outcome of the aforesaid SLP.
5. Having considered the submissions made at the Bar,
this Court is of the clear opinion that once the narrow
compass of the issue is being directly adjudicated by the
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Hon’ble Apex Court in pursuance of the litigation under-
gone by the parties pertaining to Section 153C of the In-
come Tax Act, 1961, it would be appropriate to dispose of
the present writ petitions by extending the same protec-
tion as granted by the Hon’ble Apex Court.
6. Accordingly, it is directed that the Adjudicating Author-
ity shall not proceed with any proceedings under Section
153C of the Income Tax Act, 1961 against the petitioners,
as also consequential order(s), if any, including giving ef-
fect to any impugned orders, for so long as the interim
protection granted by the Hon’ble Apex Court continues to
operate. The outcome of SLP No. 31711/2025 (tagged
with SLP(C) No. 33392/2025) shall govern the outcome of
the present petitions.
7. The instant writ petitions are disposed of accordingly.”
4. Considering the nature of controversy raised in the present
petition which is identical to the aforesaid cases, both the learned
counsel are ad idem that the present petition be also disposed of
accordingly.
5. Keeping in view the above, the present writ petition is dis-
posed of in terms of order dated 27.01.2026 passed in the case of
Pramod Jain (supra). The observations/directions therein shall
apply mutatis mutandis to the present case.
6. All pending applications also stand disposed of.
(SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ
DEEPTA ARORA /14 to 18
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