Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 17, Cited by 0]

Rajasthan High Court - Jaipur

Swati Sharma Daughter Of Shri Devi ... vs Income Tax Officer ... on 21 August, 2025

[2025:RJ-JP:33114-DB]

        HIGH COURT OF JUDICATURE FOR RAJASTHAN
                    BENCH AT JAIPUR

                D.B. Civil Writ Petition No. 14638/2022

Rajesh Sharma Son Of Shri Bhagwan Sahai Sharma, Aged About
52 Years, Resident Of 423, Dhulabahs Ka Tiba, Amer Road,
Kailashpuri, Jaipur 302003.
                                                                        ----Petitioner
                                        Versus
1.        Income Tax Officer, Ward 4(1), Jaipur Having Its Address
          At New Central Revenue Building, Bhagwan Dass Road,
          Jaipur.
2.        Central Board Of Direct Taxes, Department Of Revenue,
          Ministry Of Finance, Government Of India, Having Its
          Address At North Block, New Delhi, Through Its Chairman
                                                                     ----Respondents

Connected With D.B. Civil Writ Petition No. 12262/2022 Late Rohitashwa Kumar S/o Shri Jhabar Singh, Through His Legal Heir Navneet Kumar Having His Address At 67, Kalyan Nagar, Kartarpura, Jaipur Currently Residing At D-124, Sector 6, Chitrakoot Yojna, Jaipur.

----Petitioner Versus

1. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

2. Principal Chief Commissioner Of Income Tax, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur 302005

3. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur 302005

----Respondents D.B. Civil Writ Petition No. 14352/2022 Gulabchand Sharma S/o Shri Mohan Lal Sharma, Aged About 76 Years, R/o G-1, 265-266, Riico Industrial Area, Epip, Sitapura, Jaipur.

(Downloaded on 05/09/2025 at 11:44:41 PM)

[2025:RJ-JP:33114-DB] (2 of 120) [CW-14638/2022]

----Petitioner Versus Income Tax Officer, Ward 1(3), Jaipur Ncr Building, Statute Circle, Jaipur.

----Respondent D.B. Civil Writ Petition No. 9490/2022 Ghasi Lal Gujar S/o Ram Narayan Gurjar, Aged About 63 Years, R/o Ward No. 08, Gurjar Ka Mohalla Devi Ji Ke Pass, Tehsil Todaraisingh, Jaikmabad, Tonk Ganeti, Rajasthan 304505

----Petitioner Versus Income Tax Officer, Ito Ward Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan, 304001

----Respondent D.B. Civil Writ Petition No. 11513/2022 Aviral Gupta (A.y. 2016-17) S/o Shri Suniti Raman Gupta, Aged About 36 Years, R/o Ward No. 17, Buchahera Mohalla, Azad Chowk, Kotputli, District Jaipur, Rajasthan- 303108

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle, Central Revenue Building, Moti Doongri Road, Alwar, Rajasthan- 301001

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. 11984/2022 Indarani Bothra W/o Shri S C Bothra, Aged About 65 Years, R/o C-205, Manu Marg, Tilak Nagar, Jaipur 302004

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Jaipur, Ncr Building, Statue Circle, Jaipur

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (3 of 120) [CW-14638/2022] Direct Taxes, North Block, New Delhi 110002

----Respondents D.B. Civil Writ Petition No. 12082/2022 Nirmal Kumar Sethia L/h Of Late Vijaya Sethia S/o Late Umrao Singh Sethia, Aged About 63 Years, R/o G-99, Ramanuj Marg, Uday Path, Shyam Nagar, Jaipur, Rajasthan - 302019

----Petitioner Versus Income Tax Officer, Ward 1(3) Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan- 302005

----Respondent D.B. Civil Writ Petition No. 12281/2022 Ajay Kumar Sanghi S/o Late Shri Manik Lal Sanghi, Aged About 68 Years, Resident Of 118, Sanghi Building, Panch Batti, Jaipur.

----Petitioner Versus Dy. Commissioner Of Income Tax, Circle-01, New Central Revenue Building, Janpath, Jaipur.

----Respondent D.B. Civil Writ Petition No. 12327/2022 Neeta Lalwani, D/o Shanti Lal Gokhru, Aged About 45 Years, R/o 301, Lokashah Nagar, Outside Mewari Gate, Beawar, Ajmer, Rajasthan - 305901

----Petitioner Versus

1. Office Of The Income Tax Officer, Ito Wd-1, Court Campus, Ajmer Road, Beawar, Rajasthan - 305901.

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. 12329/2022 Kpr Finance Private Limited, Having Office At A-19, New Light Colony, Tonk Road, Jaipur- 302015 Through Its Authorized Representative Kamal Prakash Rathi S/o Late Shri Gopi Kishan (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (4 of 120) [CW-14638/2022] Rathi, Aged About 64 Years, R/o A-19, Nu Lite Colony, Jaipur

----Petitioner Versus

1. Office Of The Income Tax Department, Ito Ward 6(3), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005

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. 12334/2022 Deepak Johari S/o Late Shri Mahendra Kumar Johari, Aged About 42 Years, Resident Of 1778, J.b. House, Amer Road, Jaipur 302019.

----Petitioner Versus Incoe Tax Officer, Ward 5(1), New Central Revenue Building, Janpath, Jaipur.

----Respondent D.B. Civil Writ Petition No. 12346/2022 Late Trilok Chand Agarwal S/o Shri Mangi Lal Agarwal, Through His Legal Heir Manoj Agarwal Having His Address At 188, Johari Bazar, Jaipur 302003

----Petitioner Versus

1. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

2. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur 302005

----Respondents D.B. Civil Writ Petition No. 12418/2022 Dkg Township And Developers, A Partnership Firm Registered Under The Provisions Of Partnership Act, 1932, Having Its Registered Address At B-135, Vijay Path, Tilak Nagar, Jaipur (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (5 of 120) [CW-14638/2022] 302004 Thorugh Its Partner And Authorized Signatory Mr. Saroj Khemka

----Petitioner Versus

1. Income Tax Officer, Ward 6(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur - 302005.

2. Principal Commissioner Of Income Tax, Jaipur-2, Having Its Address At New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur - 302005.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Thorugh Its Chairman.

----Respondents D.B. Civil Writ Petition No. 12454/2022 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. 12510/2022 Prashant Gupta S/o Shri Gopal Prasad Gupta, Aged About 47 Years, R/o 301, Anukampa Mansion-1, M.i. Road, Jaipur.

----Petitioner Versus

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

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002.

----Respondents D.B. Civil Writ Petition No. 12512/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (6 of 120) [CW-14638/2022] Prashant Gupta S/o Shri Gopal Prasad Gupta, Aged About 47 Years, R/o 301, Anukampa Mansion-1, M.i. Road, Jaipur.

----Petitioner Versus

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

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002.

----Respondents D.B. Civil Writ Petition No. 12514/2022 Mukesh Yadav Son Of Shri Ram Dayal Yadav, Aged About 44 Years, Resident Of D-17, Meera Marg Banipark, Jaipur, Rajasthan, India, 302016.

----Petitioner Versus

1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001.

2. Income Tax Officer, Ito Wd 7(1), Jaipur Having Its Address At Sidhnath Bhawan, Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan - 302015

----Respondents D.B. Civil Writ Petition No. 12515/2022 Sanjeev Kumar Jhanjharia S/o Shri Mool Singh, Aged About 63 Years, R/o 1, Sanjay Homeo Clinic, Opposite Central School, Tonk Road, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Ncr Building, Statue Circle, Jaipur.

2. Principal Commissioner Of Income Tax-2, Jaipur, Ncr Building, Statue Circle, Jaipur.

----Respondents D.B. Civil Writ Petition No. 12567/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (7 of 120) [CW-14638/2022] Siddharth Commodities Pvt. Ltd., Having Its Registered Address At A-10, Janta Colony, Jaipur 302004 Through Its Director Shri Ajay Gangwal.

----Petitioner Versus

1. Income Tax Officer, Ward-5(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur-302005.

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur- 302005.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 12596/2022 Kpr Capital Management Private Limited, (Now On Conversion Known As Kpr Capital Management Llp) Having Its Office At 304, Second Floor, Apex Mall, Tonk Road, Jaipur - 302015 (Rajasthan) Through Its Designated Partner (Ex-Director Of Kpr Finance Pvt. Ltd.) Kamal Prakash Rathi S/o Late Shri Gopi Kishan Rathi, Presently Residing At A-19, Nu Lite Colony, Jaipur

----Petitioner Versus

1. Union Of India, Through Its Principal Secretary, Department Of Revenue, Ministry Of Finance, North Block, Secretariat Building, Parliament Street, New Delhi- 110001.

2. Central Board Of Direct Taxes, Through Its Chairman, Department Of Revenue, Ministry Of Finance, North Block, Secretariat Building, Parliament Street, New Delhi - 110001.

3. The Principal Commissioner Of Income Tax, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005

4. The Income-Tax Officer, Ward 6(2), New Central Revenue Building, Bhagwan Das Road, Jaipur - 302005 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (8 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 12601/2022 Supreme Electricals Private Limited, Having Its Registered Office At F-409-B, Road No. 14, Vkia, Jaipur- 302013 Through Its Authorized Representative Shridhar Biyani

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur, Ncr Building, Statue Circle, Jaipur.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 12631/2022 Supreme Electricals Private Limited, Having Its Registered Office At F-409-B, Road No. 14, Vkia, Jaipur- 302013 Through Its Authorized Representative Shridhar Biyani

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur, Ncr Building, Statue Circle, Jaipur.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 12640/2022 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. 12688/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (9 of 120) [CW-14638/2022] Maru Securities Pvt. Ltd., Having Its Registered Office At 335, Mahaveer Nagar, Tonk Road, Jaipur 302018, Rajasthan Acting Through Its Duly Authorized Director, Shri Prateek Maru

----Petitioner Versus

1. The Income Tax Officer, Ward 6(4), Jaipur, New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur- 302001

2. Principal Commissioner Of Income Tax, Jaipur-2, New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur-302001

----Respondents D.B. Civil Writ Petition No. 12689/2022 Maru Securities Pvt. Ltd., Having Its Registered Office At 335, Mahaveer Nagar, Tonk Road, Jaipur 302018, Rajasthan Acting Through Its Duly Authorized Director, Shri Prateek Maru

----Petitioner Versus

1. The Income Tax Officer, Ward 6(4), Jaipur, New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur- 302001

2. Principal Commissioner Of Income Tax, Jaipur-2, New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur-302001

----Respondents D.B. Civil Writ Petition No. 12735/2022 Anup Agarwal Son Of Prem Narayan Agarwal, Aged About 53 Years, Resident Of 92, Shivaji Chowk, Brahmpuri Kurra, Jaipur, Rajasthan.

----Petitioner Versus

1. The Assistant Commissioner Of Income Tax, Income Tax Department, Circle 4, Jaipur, Rajasthan.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002.

----Respondents (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (10 of 120) [CW-14638/2022] D.B. Civil Writ Petition No. 12777/2022 Kailash Agarwal Son Of Shri Babu Lal Agarwal, Resident Of C-3, Ambabari, Jaipur,302012 In The State Of Rajasthan Through His Authorised Signatory Shri Himanshu Goyal

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12780/2022 Kailash Agarwal Son Of Shri Babu Lal Agarwal, Resident Of C-3, Ambabari, Jaipur,302012 In The State Of Rajasthan Through His Authorised Signatory Shri Himanshu Goyal

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12839/2022 Late Dhanna Lal Bhasita Son Of Shri Mangtu Lal, Through His Legal Heir Suresh Bhasita Resident Of Kahar Mohalla, Kadakka, Chowk, Ajmer.

----Petitioner Versus

1. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

2. Principal Chief Commissioner Of Income Tax, Jaipur (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (11 of 120) [CW-14638/2022] Having Its Address At Central Revenue Building, Opp. Sessions Court, Jaipur Road, Ajmer 305001

3. Income Tax Officer, Ward 2 (1), Ajmer Having Its Address At Central Revenue Building, Opp. Sessions Court, Jaipur Road, Ajmer 305001.

----Respondents D.B. Civil Writ Petition No. 12844/2022 Chartered Gold Financial Services Private Limited, Having Its Address At Kothari House, A-495/a, Makarwali Road, Panchsheel Nagar, A Block, Ajmer 305006 Through Its Director Shri Pradeep Kothari

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 2, Ajmer Having Its Address At Central Revenue Building, Opp. Sessions Court, Jaipur Road, Ajmer 305001

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12845/2022 C. R. Kothari And Sons Stock Broking Private Limited, Having Its Address At Kothari House, A-495/a, Makarwali Road, Panchsheel Nagar, A Block, Ajmer - 305006 Earlier At 12, Lrcm Officers Colony, Mehta Cottage, 119/505, Darshan Purva, Kalpi Road, Kanpur- 208012 Through Its Director Shri Hemant Kothari.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 2, Ajmer Having Its Address At Central Revenue Building, Opp. Sessions Court, Jaipur Road, Ajmer 305001

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12846/2022 C. R. Kothari And Sons Stock Broking Private Limited, Having Its (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (12 of 120) [CW-14638/2022] Address At Kothari House, A-495/a, Makarwali Road, Panchsheel Nagar, A Block, Ajmer 305006 Earlier At 12, Lrcm Officers Colony, Mehta Cottage, 119/505, Darshan Purva, Kalpi Road, Kanpur 208 012 Through Its Director Shri Hemant Kothari

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 2, Ajmer Having Its Address At Central Revenue Building, Opp. Sessions Court, Jaipur Road, Ajmer 3005001

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12863/2022 Radha Kishan Kogta Son Of Shri Prem Lal, Aged About 58 Years, Resident Of Kogta House, Ajad Mohalla, Beawar, Ajmer 305624 Currently Residing At H 22 Chutranjan Marg, C-Scheme, Jaipur- 302001

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Beawar Having Its Address At Court Campus, Ajmer Road, Beawar In The State Of Rajasthan-305901

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12865/2022 Radha Kishan Kogta Son Of Shri Prem Lal, Aged About 58 Years, Resident Of Kogta House, Ajad Mohalla, Beawar, Ajmer 305624 Currently Residing At H 22 Chutranjan Marg, C-Scheme, Jaipur- 302001

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Beawar Having Its Address At Court Campus, Ajmer Road, Beawar In The State Of Rajasthan-305901 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (13 of 120) [CW-14638/2022]

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12866/2022 Tribhuvan Khandelwal Son Of Late Shri Triloki Das Khandelwal, Aged About 65 Years, Permanent Resident Of Nawab Saheb Ki Haveli, Tripolia Bazar, Jaipur 302002 Currently Residing At Flora Ebisu, Ebusi Minami, 2-15-5, Shibuya -Ku, Tokyo 150-0022, Japan Through His Power Of Attorney Holder Shri Satya Narayan Parashar S/o Shri Chaturbhuj Parashar

----Petitioner Versus

1. Deputy Commissioner Of Income Tax, Circle (Intl Tax), Jaipur Having Its Address At Room No. 413, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12868/2022 Madan Mohan Sharma S/o Late Shri Rameshwar Lal Sharma, R/o 52/98, V.t. Road, Shipra Path Mansarovar, Jaipur-302020, Rajasthan.

----Petitioner Versus

1. Principal Commissioner Of Income Tax, Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur.

2. Income Tax Officer, Income Tax Department, Ward 7 (1), Sidhnath Bhawan Jyoti Nagar, Lal Kothi Scheme, Behind New Vidhansabha, Jaipur.

----Respondents D.B. Civil Writ Petition No. 12871/2022 Radha Kishan Kogta Son Of Shri Prem Lal, Aged About 58 Years, Resident Of Kogta House, Ajad Mohalla, Beawar, Ajmer 305624 Currently Residing At H 22 Chutranjan Marg, C- Scheme, Jaipur-

(Downloaded on 05/09/2025 at 11:44:41 PM)

[2025:RJ-JP:33114-DB] (14 of 120) [CW-14638/2022] 302001

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Beawar Having Its Address At Court Campus, Ajmer Road, Beawar In The State Of Rajasthan-305901

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12872/2022 Robust Finvest Private Limited, Having Its Address At Kothari House, A-495/a, Makarwali Road, Panchsheel Nagar, A Block, Ajmer 305006 Through Its Director Shri Hemant Kothari

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 2, Ajmer Having Its Address At Central Revenue Building, Opp. Sessions Court, Jaipur Road, Ajmer 305001

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12873/2022 Rajendra Kumar Jain Son Of Shri Fateh Lal Jain, Resident Of 3251, Kalyan Ji Ka Rasta, Chandpole Bazar, Jaipur 302001

----Petitioner Versus

1. Income Tax Officer, Ward-1(1), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 12890/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (15 of 120) [CW-14638/2022] Gemco International, 3950 Lal Haweli, Msb Ka Rasta, Johri Bazar, Jaipur 302003, Rajasthan Through Its Authorized Signatory/ Partner Shri Naresh Kasliwal.

----Petitioner Versus

1. Principal Chief Commissioner Of Income Tax, Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur.

2. Income Tax Officer, Income Tax Department, Ward 1(1), New Central Revenue Building, Bhagwan Das Road, Jaipur.

----Respondents D.B. Civil Writ Petition No. 12986/2022 Sanjay Gupta S/o Ramesh Prasad Gupta, Aged About 53 Years, R/o Ramesh Sadan, Opp. Maru Mandir Station Road, Sikar- 332001, Rajasthan.

----Petitioner Versus

1. Office Of The Income Tax Department, Ito Ward-1, Todi Nagar, Sanwali Road, Sikar, Rajasthan-332001

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. 12991/2022 Ramdass Kundanlal Johar Huf, 201-202 Marble House, B-82, Rajendra Marg, Bapu Nagar, Tonk Road, Jaipur 302015.

----Petitioner Versus

1. Income Tax Officer, Income Tax Department, Ward 1(3), Jaipur, Ncr Building, Bhagwan Das Road, C-Scheme, Jaipur, Rajasthan 302005.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi

----Respondents D.B. Civil Writ Petition No. 12995/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (16 of 120) [CW-14638/2022] Vijay Johar Huf, 201-202 Marble House, B-82, Rajendra Marg, Bapu Nagar, Tonk Road, Jaipur 302015.

----Petitioner Versus

1. Income Tax Officer, Income Tax Department, Ward 1(3), Jaipur, Ncr Building, Bhagwan Das Road, C-Scheme, Jaipur, Rajasthan 302005.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi

----Respondents D.B. Civil Writ Petition No. 13018/2022 Virat Dewan, S/o Shri Vijay Kumar Jain, Aged About 49 Years, R/o D-71-A/1, Paras Marg, Shivad Area, Bapu Nagar, Jaipur 302015

----Petitioner Versus

1. Income Tax Officer, Ward 6(2) Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur

2. Principal Chief Commissioner Of Income Tax, Rajasthan, Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur

3. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002

----Respondents D.B. Civil Writ Petition No. 13032/2022 Pushpa Songara W/o Chandra Kumar Songara, Aged About 55 Years, R/o A-12, Gandhi Nagar, Jaipur - 302015 (Rajasthan)

----Petitioner Versus

1. Income Tax Officer, Ward-1, Jhunjhunu, Behind Collectorate, Mandawa Road, Jhunjhunu, Jhunjhunu - 333001 (Rajasthan)

2. Principal Chief Commissioner Of Income Tax, New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005 (Rajasthan) (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (17 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 13068/2022 Mindscape One Marketing Private Limited, (Amalgamated With Ready Roti India Private Limited) Having Its Address At F-28, Riico Industrial Area, Sare Khurd, Tehsil Tijara, Alwar - 301707 Earlier At L-37, Income Tax Colony, Tonk Road, Jaipur - 302018 Through Its Director Shri Subhash Chandra Agrawal

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13079/2022 Anshu Kumar Jain S/o Rakesh Kumar Jain, R/o 4365, K.g.b. Ka Rasta Johari Bazar, Jaipur.

----Petitioner Versus

1. Principal Chief Commissioner Of Income Tax, Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur.

2. Income Tax Officer, Income Tax Department, Ward 1(3), New Central Revenue Building Bhagwan Das Road, Jaipur.

----Respondents D.B. Civil Writ Petition No. 13083/2022 Shree Vinayak Prime Alloys Private Limited, Having Its Address At P. No. B-14, Vidhyadhar Enclave, Shop No. B-31A, Central Spine, Vidhyadhar Nagar, Jaipur 302023 Through Its Director And Authorized Signatory Shri Sanjay Kumar Periwal S/o Shri Ganga Bishan Periwal

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (18 of 120) [CW-14638/2022] Bhagwan Das Road, Jaipur 302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13097/2022 Ram Kishan Rawat Son Of Shri Badri Narain Rawat, Aged About 70 Years, Resident Of K-2, Keshav Path, Ahinsa Circle, C- Scheme, Jaipur 302001

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle-4, Having Its Address At 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur In The State Of Rajasthan, 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13175/2022 Rajendra Prasad Jangir Son Of Shri B.p. Jangir, Aged About 50 Years, Resident Of Ward No. 1, Village Post Balara Tehsil- Laxmangarh, Sikar 332401

----Petitioner Versus

1. Income Tax Officer, Ward 1, Sikar Having Its Address At Todi Nagar, Sanwali Road, Sikar

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13176/2022 G. B. Associates, Having Its Address At 370-371, Chaura Rasta, Jaipur 302001 Through Its Partner And Authorized Signatory Mr. Prashant Tibrewala

----Petitioner (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (19 of 120) [CW-14638/2022] Versus

1. Assistant Commissioner Of Income Tax, Central Circle 2, Jaipur Having Its Address At Room No. 410, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13178/2022 Dr. Keshav Joshi S/o K.c. Joshi, Aged About 61 Years, Resident Of Shankar Sadan, 05A, Adinath Marg, Opposite Sms Hospital, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 6 (2), Jaipur Ncr Building, Statue Circle, 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 D.B. Civil Writ Petition No. 13195/2022 Vijaya Jain, 104, Jai Jawan Colony, Scheme No. 2, Tonk Road, Jaipur-302014 Through Its Power Of Attorney Holder Shri Kailash Chand Jain

----Petitioner Versus

1. Principal Chief Commissioner Of Income Tax, Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur.

2. Income Tax Ward - 6(2), Income Tax Department, New Central Revenue Building, Bhagwan Dass Road, Jaipur.

----Respondents D.B. Civil Writ Petition No. 13209/2022 Sara Lifestyle And Leisures Private Limited, Having Its Address At C-74, Shubh Villa, Main Road, Vidhyadhar Nagar, Amba Bari, Jaipur Through Its Director Shri Sunil Choudhary (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (20 of 120) [CW-14638/2022]

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13231/2022 Shri Vinod Kumar Sharma S/o Govind Narayan Sharma, Aged About 71 Years, R/o H.no. 21/189, Kaveri Path, Mansarovar, Jaipur 302020, Rajasthan, India.

----Petitioner Versus

1. Income Tax Officer, Ward 7(1), Jaipur, C-95, Baba Siddhnath Bhawan, Jan Path, Lal Kothi, Jaipur.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 13326/2022 Ajay Rawat Son Of Late Shri Ram Mohan Rawat, Aged About 67 Years, Resident Of 13, Bhairav Path, Jawahar Lal Nehru Marg, Jaipur

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle-2 Having Its Address At 416 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13327/2022 Naresh Bhargava Huf, Through Its Karta Shri Naresh Kumar Bhargava Having Its Address At 417, Mahaveer Nagar, Tonk (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (21 of 120) [CW-14638/2022] Road, Jaipur

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13331/2022 Phi Equity Trade, Having Its Address At D-46-B, 605, Ambition Tower, Agarsen Circle, Subhash Marg, Jaipur Through Its Partner Mr. Sachin Sogani

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13339/2022 Vinod Kumar Lodha Huf, Through Its Karta Shri Vinod Kumar Lodha Having Its Address At A-8, Mahaveer Nagar, Tonk Road, Jaipur.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13341/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (22 of 120) [CW-14638/2022] Parasram Mordia S/o Late Sh. Vishweshwar Lal Mordia, Aged About 73 Years, R/o R-2, Raghuvihar Lal Kothi Scheme, Jaipur 302015, Rajasthan, India.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur, Ncr Building, Statue Circle, Jaipur.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 13349/2022 Phi Equity Trade, Having Its Address At D-46-B, 605, Ambition Tower, Agarsen Cirlce, Subhash Marg, Jaipur Through Its Partner Mr. Sachin Sogani.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13350/2022 Jpj Financial Services, Having Its Address At 605, Ambition Tower, Agarsen Circle, Subhash Marg, Jaipur Through Its Partner Mr. Sachin Sogani.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (23 of 120) [CW-14638/2022] D.B. Civil Writ Petition No. 13352/2022 Lawat Jewellers Private Limited, Having Its Address At 63, Ist Floor, Govind Ram Building, M.i. Road, Jaipur And Its Branch At 2763/5, Chatta Pratap Singh, Dariba Kalan Chandani Chowk, Delhi 110006 Through Its Director Shri Suresh Kumar Soni.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13356/2022 Purnima Lodha Daughter Of Shri Swaroop Chand Hirawat, Aged About 62 Years, Resident Of A-8, Mahaveer Nagar, Tonk Road, Jaipur.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13357/2022 Lawat Jewellers Private Limited, Having Its Address At 63, 1St Floor, Govind Ram Building, M.i. Road, Jaipur And Its Branch At 2763/5, Chatta Pratap Singh, Dariba Kalan Chandani Chowk, Delhi 110006, Through Its Director Shri Suresh Kumar Soni.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (24 of 120) [CW-14638/2022] Bhagwan Das Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13358/2022 Anil Agarwal S/o Shri Ratan Lal Agarwal Late, Aged About 57 Years, R/o 170, Ram Gali No. 3, Adarsh Nagar, Jaipur Rajasthan 302004

----Petitioner Versus

1. Income Tax Officer, Ward 5(2), Jaipur, Ncr Building, Statue Circle, Jaipur.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenu), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 13359/2022 Vijeta Lodha Daughter Of Shri Pramod Chand Mahnot, Aged About 39 Years, Resident Of A-8, Mahaveer Nagar, Tonk Road, Jaipur.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13377/2022 Ashok Kumar Khandaka Son Of Shri Kishan Lal Khandaka, Aged About 66 Years, Resident Of B-160, Kailashpuri, Tonk Road, Jaipur.

----Petitioner Versus (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (25 of 120) [CW-14638/2022]

1. Deputy Commissioner Of Income Tax, Circle 7, Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur 302015

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13378/2022 Naresh Kumar Bhargava Son Of Shri R.p. Bhargava, Aged About 65 Years, Resident Of 417, Mahaveer Nagar, Tonk Road, Jaipur.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13430/2022 Hari Mohan Dangayach S/o Shri Ram Bilas Dangayach, Aged About 74 Years, R/o 2, Govind Marg, Adarsh Nagar, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 6 (1), Jaipur Ncr Building, Jaipur.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue) , Central Board Of Direct Taxes, North Block, New Delhi 110002.

----Respondents D.B. Civil Writ Petition No. 13438/2022 Sara Lifestyle And Leisures Private Limited, Having Its Address At C-74, Shubh Villa, Main Road, Vidhyadhar Nagar, Amba Bari, Jaipur Through Its Director Shri Sunil Choudhary

----Petitioner (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (26 of 120) [CW-14638/2022] Versus

1. Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13439/2022 B. Lodha Securities Limited, Having Its Address At S-16, Mahaveer Nagar, Durgapura, Tonk Road, Jaipur 302018 Through Its Director Shri Vinod Lodha.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13443/2022 Aman Jain Son Of Shri Satish Jain, Aged About 34 Years, Resident Of C-42, Lajpat Marg, C-Scheme, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 6(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13444/2022 Alka Bhargava Daughter Of Shri K.d. Bhargava, Aged About 65 Years, Resident Of 417, Mahaveer Nagar, Tonk Road, Jaipur.

(Downloaded on 05/09/2025 at 11:44:41 PM)

[2025:RJ-JP:33114-DB] (27 of 120) [CW-14638/2022]

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13446/2022 Samkit Hirawat Son Of Shri Roshan Hirawat, Aged About 37 Years, Resident Of Plot No. 14, New Industrial Area, Phase-Ii, Mandideep Raisen, Madhya Pradesh

----Petitioner Versus

1. Income Tax Officer, Ward 6(4), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13458/2022 Ashish Goyal S/o Shri Kamal Bihari Goyal, 52 Vivek Vihar, Krishna Marg, New Sanganer Road, Sodala, Jaipur 302019 Rajasthan

----Petitioner Versus

1. Principal Chief Commissioner Of Income Tax Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur.

2. Income Tax Officer, Income Tax Department, Ward 1(3), New Central Revenue Building Bhagwan Das Road, Jaipur.

----Respondents D.B. Civil Writ Petition No. 13470/2022 Poorvi Lodha Daughter Of Shri Rajesh Rara, Aged About 34 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (28 of 120) [CW-14638/2022] Years, Resident Of A-8, Mahaveer Nagar, Durgapura, Tonk Road, Jaipur.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13472/2022 Rachana Vishnuprasad Sharma Daughter Of Shri Vishnuprasad Kalyansahay Sharma, Aged About 36 Years, Resident Of 75, Mahaveer Nagar, Tonk Road, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 6(4), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13485/2022 Sanjay Singhal S/o Om Prakash Singhal, Aged About 43 Years, Pili Talai, Bisalpur Ke Pass, Tonk-304001 (Rajasthan)

----Petitioner Versus

1. Income Tax Officer, Ward -Tonk, Malpura Gate, Kala Babatonk- 304001,rajasthan.

2. Principal Chief Commissioner Of Income Tax, Rajasthan, Ncr Buildings, Statue Circle, Jaipur-302-005, Rajasthan.

3. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

(Downloaded on 05/09/2025 at 11:44:41 PM)

[2025:RJ-JP:33114-DB] (29 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 13488/2022 Sanjay Singhal S/o Om Prakash Singhal, Aged About 43 Years, Pili Talai, Bisalpur Ke Pass, Tonk-304001 (Rajasthan)

----Petitioner Versus

1. Income Tax Officer, Ward -Tonk, Malpura Gate, Kala Babatonk- 304001,rajasthan.

2. Principal Chief Commissioner Of Income Tax, Rajasthan, Ncr Buildings, Statue Circle, Jaipur-302-005, Rajasthan.

3. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 13489/2022 Bhargava Lodha Stock Brokers Private Limited, (Amalgamated With B. Lodha Securities Limited) Having Its Address At S-16, Mahaveer Nagar, Durgapura, Tonk Road, Jaipur Through Its Director Shri Vinod Lodha.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13494/2022 Badlu Ram Son Of Shri Bahram, Aged About 78 Years, Resident At Fauladpura, Behror, Alwar 301705

----Petitioner Versus

1. Income Tax Officer, Ward-Behror Having Its Address At Income-Tax Building, Riico Colony, Riico Industrial Area, Behror, Rajasthan.

(Downloaded on 05/09/2025 at 11:44:41 PM)

[2025:RJ-JP:33114-DB] (30 of 120) [CW-14638/2022]

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13495/2022 Rishab Jain Son Of Shri Suresh Chand Agarwal, Aged About 36 Years, Resident Of C-42, Lajpat Marg, C-Scheme, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13499/2022 Tirupati Pulses Private Limited, F-186C, Industrial Area, Jetpura, Jaipur 303707, Through Authorised Signatory Shri Raghav Dangayach, S/o Shri Nawal Kishore Dangayach, Aged About 24 Years, R/o A-34, Ram Nagar, Shastri Nagar, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 7(1), Jaipur Ncr Building, Statue Circle, 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 D.B. Civil Writ Petition No. 13504/2022 Tirupati Pulses Private Limited, F-186C, Industrial Area, Jetpura, Jaipur 303707, Through Authorised Signatory Shri Raghav Dangayach, S/o Shri Nawal Kishore Dangayach, Aged About 25 Years, R/o A-34, Ram Nagar, Shastri Nagar, Jaipur.

----Petitioner Versus (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (31 of 120) [CW-14638/2022]

1. Income Tax Officer, Ward 7(1), Jaipur Ncr Building, Statue Circle, 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 D.B. Civil Writ Petition No. 13519/2022 Dipthanshu Jain Son Of Shri Suresh Chand Agarwal, Aged About 31 Years, Resident Of C-42, Lajpat Marg, C-Scheme, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 6(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13525/2022 Saroj Devi Nayak, Wife Of Shri Omprakash, Aged About 51 Years, Residing At 225, Mayko Ka Mohala, Behind Lata Cinema, Jhotwara, Jaipur 302012

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13526/2022 Naresh Kumar Bhargava Son Of Shri Banwari Lal Bhargava, Aged About 67 Years, Resident Of 247, Muktanand Nagar, Gopalpura Byepass, Jaipur

----Petitioner (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (32 of 120) [CW-14638/2022] Versus

1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13527/2022 Purva Paliwal Wife Of Vishal Paliwal, Aged About 47 Years, Resident Of 144 Mannat, 10-B Scheme, Gopalpura, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13539/2022 Mukesh Kumar Lochhib Son Of Shri Ramdev Singh Lochhib, Resident Of Lochhib Bhawan Vp- Chotagudha, Via- Sargoth, Reengus, Sikar 332404

----Petitioner Versus

1. Income Tax Officer, Ward Neem Ka Thana, Sikar Having Its Address At Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Godawas Road, Neem Ka Thana, Sikar.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13540/2022 Bhairu Ram Gurjar, S/o Shri Bhura Ram Gurjar, Aged About 74 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (33 of 120) [CW-14638/2022] Years, R/o 62, Gurjar Ka Mohalla Ward No. 6, Chaksu, Jaipur 303901

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur, Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind Vidhan Sabha, 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 D.B. Civil Writ Petition No. 13542/2022 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

3. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002

----Respondents D.B. Civil Writ Petition No. 13563/2022 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

3. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (34 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 13596/2022 Mohammad Asif Son Of Shri Haji Mahammad Bashir, Having His Address At 21154, Nala Nilgaran, Chokri Ram Chandra Ji, Jaipur 302002

----Petitioner Versus

1. Income Tax Officer, Ward 5(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 13782/2022 Arpit Agrawal S/o Sh. Om Prakash Agrawal, Aged About 45 Years, R/o 25, Shrirampura Colony, Civil Lines, Jaipur, 302001, Rajasthan.

----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 (2), Jaipur New Central Revenue Building, Bhagwan Das Road, C-Scheme, Jaipur.

----Respondents D.B. Civil Writ Petition No. 13856/2022 Bhargava Lodha Stock Brokers Private Limited, (Amalgamated With B. Lodha Securities Limited) Having Its Address At 578, B.l. House, Mahaveer Nagar, Tonk Road, Jaipur Currently At S-16, Mahaveer Nagar, Durgapura, Tonk Road, Jaipur Through Its Director Shri Vinod Lodha

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (35 of 120) [CW-14638/2022]

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13869/2022 Manoj Kumar Mittal Son Of Shri Purshottam Das Mittal, Aged About 53 Years, Resident Of Rampura Bazar, Kota

----Petitioner Versus

1. Deputy Commissioner Of Income Tax, Circle 2, Kota, Having Its Address At Central Revenue Building, Rawat Bhata Road, Kota

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13905/2022 Kanak Vrindavan Resorts Limited, Having Its Registered Office - 3Rd Floor, D-123, Janpath, Shyam Nagar New Sanganer Road Jaipur, Rajasthan - 302019, Through Its Director - Sh. Aashish Tiwari.

----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(3), Jaipur New Central Revenue Building, Bhagwan Das Road, C - Scheme, Jaipur.

----Respondents D.B. Civil Writ Petition No. 13906/2022 Kanak Vrindavan Resorts Limited, Having Its Registered Office - 3Rd Floor, D-123, Janpath, Shyam Nagar New Sanganer Road Jaipur, Rajasthan - 302019, Through Its Director - Sh. Aashish Tiwari.

----Petitioner Versus (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (36 of 120) [CW-14638/2022]

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(3), Jaipur New Central Revenue Building, Bhagwan Das Road, C - Scheme, Jaipur.

----Respondents D.B. Civil Writ Petition No. 13934/2022 Late Kamala Agarwal, Resident Of C-42, Lajpat Marg, C-Scheme, Jaipur Through Her Legal Heir Satish Agarwal

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13935/2022 Swati Sharma Daughter Of Shri Devi Shankar Sharma, Aged About 33 Years, Resident Of 75, Mahaveer Nagar, Tonk Road, Jaipur 302018

----Petitioner Versus

1. Income Tax Officer, Ward 6(4), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 13945/2022 Jkd Real Estate Private Limited, Having Address At 8A, Govindi House, Kanota Bagh, Takteshahi Road, J.l.n. Marg, Jaipur In The State Of Rajashtan 302004 Through Its Authorized Signatory Ritesh Agarwal.

(Downloaded on 05/09/2025 at 11:44:41 PM)

[2025:RJ-JP:33114-DB] (37 of 120) [CW-14638/2022]

----Petitioner Versus Deputy Commissioner Of Income Tax, Circle -6, Jaipur, Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan India. 302005

----Respondent D.B. Civil Writ Petition No. 13950/2022 Akhil Maheshwari Son Of Shri Ballabh Das Maheshwari, Aged About 34 Years, Having Address At 5, Shubham Enclave, Jamna Lal Bajaj Marg, C-Scheme, Jaipur, Rajasthan, India-302001.

----Petitioner Versus Income Tax Officer, Ward-1(3) Jaipur, Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan, India- 302005.

----Respondent D.B. Civil Writ Petition No. 13953/2022 Sunil Kumar Jain Son Of Shri Padam Chand Jain, Aged About 48 Years, Having His Address At Prop. M/s Sunil Industries, Ratangiri Shopping Centre, Subhash Bazar, Tonk, Rajasthan, India - 304001.

----Petitioner Versus Income Tax Officer, Ito Ward, Tonk, Having Its Address At Malpura Gate, Kala Baba, Tonk, Rajasthan, India- 304001.

----Respondent D.B. Civil Writ Petition No. 13954/2022 Rajkumari Agarwal D/o Shri Sohan Lal Modi, Aged About 58 Years, Having Address At A-36, Govindi, Takteshahi Road, J.l.n. Marg, Jaipur In The State Of Rajasthan, India-302004

----Petitioner Versus Deputy Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan, India - 302005.

----Respondent (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (38 of 120) [CW-14638/2022] D.B. Civil Writ Petition No. 14004/2022 Sarita Dhadda Daughter Of Shri Prakash Chand Golecha, Aged About 59 Years, Resident Of 6, Takhte Shahi Road, Jawahar Lal Nehru Marg, Jaipur

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14007/2022 Murari Lal Singhal, S/o Sh. Dwarka Prasad Singhal, Aged About 65 Years, R/o - 02, Krishi Upaj Mandi, Tonk - 304001, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 14008/2022 Rajeev Bansal, S/o Sh. Madan Lal, Aged About 60 Years, R/o 05, Chota Thakta, Tonk, 304001.

----Petitioner Versus

1. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 14009/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (39 of 120) [CW-14638/2022] Azaz Kureshi, S/o Gafoor Kureshi, Aged About 48 Years, R/o - 03, Tonk, Mohalla Moti Bagh, Tonk, 304001, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 14010/2022 Praveen Kumar Bansal C/o Dinesh Bansal, Aged About 42 Years, Shubash Bazar, Tonk, Rajasthan - 304001.

----Petitioner Versus

1. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba, Tonk Rajasthan - 304001

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue) Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 14053/2022 Alok Kumar Jain Son Of Shri S.n. Jain, Aged About 63 Years, Resident Of 504, Pearl Pleasure, B-134, Rajendra Marg, Jaipur 302004.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

(Downloaded on 05/09/2025 at 11:44:41 PM)

[2025:RJ-JP:33114-DB] (40 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 14055/2022 Pankaj Jain Son Of Shri Mahendra Kumar Jain, Aged About 46 Years, Resident Of C-6, Inderpuri Colony, Lal Kothi, Jaipur 302015

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur.

2. Principal Commissioner Of Income Tax, Jaipur- 2, Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhan Sabha, Janpath, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14056/2022 Kanhaya Lal Agarwal S/o Shri Jugal Kishore Agarwal, Aged About 48 Years, Having Address At H-1/783, Riico Industrial Area, Sitapura Jaipur In The State Of Rajasthan- 302022.

----Petitioner Versus Deputy Commissioner Of Income Tax, Circle 7, Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur- 302015.

----Respondent D.B. Civil Writ Petition No. 14165/2022 Hem Chand Jain Son Of Shri Inder Chand Jain, Aged About 64 Years, Resident Of 201, Jaipur Tower, M.i. Road, Jaipur.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 1 Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

(Downloaded on 05/09/2025 at 11:44:41 PM)

[2025:RJ-JP:33114-DB] (41 of 120) [CW-14638/2022]

2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14188/2022 Satish Chand Agarwal, S/o Sh. Jagdish Narayan, Aged About 55 Years, R/o - 0, Sumit Medical Hall, Main Subash Bazar, Tonk - 304001, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 14189/2022 Mukesh, S/o, Sh. Shyoji Ram Saini, Aged About 36 Years, R/o - Subhash Bazar, Tonk, 304001, Rajasthan.

----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 Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

----Respondents D.B. Civil Writ Petition No. 14190/2022 Manish Bansal, S/o, Sh. Nawal Kishore Bansal, Aged About 42 Years, R/o -01 Opposite Idbi Bank, Shubash Bazar, Tonk, 304001, Rajasthan.

----Petitioner Versus (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (42 of 120) [CW-14638/2022]

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 Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

----Respondents D.B. Civil Writ Petition No. 14191/2022 Nilesh Bansal, S/o Sh. Girraj Prasad Bansal, Aged About 21 Years, R/o - Opposite Central Bank, Shubash Bazar, Tonk, 304001, Rajasthan.

----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 Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

----Respondents D.B. Civil Writ Petition No. 14199/2022 Rajmala Finlease Private Limited, Having Its Registered Address At 210, Jaipur Tower, M.i. Road, Jaipur 302001 Through Its Director Shri Hem Chand Jain

----Petitioner Versus

1. Income Tax Officer, Ward-1(3), Jaipur Having Its Address At New Central Revenue Building Bhagwan Dass Road, Jaipur.

2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14269/2022 Lata Doulat Aditani Daughter Of Dharam Das, Aged About 54 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (43 of 120) [CW-14638/2022] Years, Resident Of Flat No. A/102, Manglam Jagriti Appartment, Acharya Kripani Marg, Near Bees Dukan, Adarsh Nagar, Jaipur 302004 Through Her Power Of Attorney Holder Shri Kanhaiya Lal Nihalani S/o Shri Mohan Das Nihalani.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14290/2022 Nishit Gupta Son Of Shri Ramesh Chand Gupta, Aged About 54 Years, Resident Of B-73, Janta Colony, Jaipur

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle-4 Having Its Address At 416 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur In The State Of Rajasthan-302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14296/2022 Satyajeet Singh S/o Shri Bhairaw Singh, Aged About 30 Years, R/o E-48, Sajan Kunj, Hanuman Nagar, Vaishali Nagar, Jaipur 302021, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Ncr Building, Statue Circle, Jaipur

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (44 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 14298/2022 Abc Overseas Private Limited, Having Registered Office At 20, Sangram Colony, C-Scheme, Jaipur- 302001, Rajasthan, Through Its Director Anil Surana S/o Mangi Lal Surana R/o 448 Nemi Sagar Colony, Pushpak Marg, Vaishali Nagar, Jaipur, 302021, Rajasthan, India.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-6, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan, 302005.

2. Central Board Of Direct Taxes, North Block, Secretariat, Building, New Delhi - 110001.

----Respondents D.B. Civil Writ Petition No. 14301/2022 Ashok Kumar Yadav, S/o Shri Balwant Singh Yadav, Aged About 62 Years, R/o 1, Swaroop Colony, Ajmer Road, Jaipur

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-1, Jaipur Ncr Building, Statue Circle, Jaipur

2. Principal Commissioner Of Income Tax -1, Jaipur, Ncr Building, Statue Circle, Jaipur

----Respondents D.B. Civil Writ Petition No. 14316/2022 Siddharth Singh S/o Shri Bhairaw Singh, Aged About 29 Years, R/o E-48, Sajan Kunj, Hanuman Nagar, Vaishali Nagar, Jaipur 302021, Rajasthan

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Ncr Building, Statue Circle, Jaipur

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (45 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 14320/2022 Digvijay Singh S/o Shri Bhairaw Singh, Aged About 32 Years, R/o E-48, Hanuman Nagar, Vaishali Nagar, Jaipur

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Ncr Building, Statue Circle, 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 D.B. Civil Writ Petition No. 14322/2022 Late Smt. Anjali Kanwar, Through Its Legal Heir Digvijay Singh, S/o Shri Bhairaw Singh, Aged About 32 Years, R/o E-48, Hanuman Nagar, Vaishali Nagar, Jaipur 302021, Rajasthan

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Ncr Building, Statue Circle, 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 D.B. Civil Writ Petition No. 14328/2022 Shri Radha Mohan Khandelwal, Legal Heir Of Late Smt. Anguri Devi Khandelwal And S/o Of Late Shri Sitaram Khandelwal, Aged About 62Years, R/o674 Khandaka Mansion , Bordi Ka Rasta, Kishanpole Bazar Jaipur 302001 , Rajasthan India

----Petitioner Versus Assistant Commissioner Of Income Tax, Circle 4, New Central Revenue Building, Statue Circle,jaipur, Rajasthan, 302005

----Respondent D.B. Civil Writ Petition No. 14338/2022 High Street Fashions Pvt. Ltd., Having Its Office At B-17 Bias (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (46 of 120) [CW-14638/2022] Godam Industrial Estate, Bias Godam, Jaipur -302006 Through Its Director Shri Raj Kumar Sethia

----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(3), Jaipur, New Central Revenue Building, Bhagwan Das Road, Statue Circle, Jaipur- 302005.

----Respondents D.B. Civil Writ Petition No. 14339/2022 Raghav Enterprises, Having Its Address At D-20, Meera Marg, Bani Park, Jaipur 302016 Through Its Partner And Authorized Signatory Shri Rajendra Prasad Khandelwal

----Petitioner Versus

1. Income Tax Officer, Ward 1(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14350/2022 Sunil Kumar Murlidhar Huf, Having Its Address At Narain Prasad Manoharlal, Cloth Market, Jhunjhunu 333001 Through Its Karta Mr. Sunil Kumar Ranasaria

----Petitioner Versus

1. Income Tax Officer, Ward Jhunjhunu Having Its Address At Behind Collectorate, Mandawa Road, Jhunjhunu

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14361/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (47 of 120) [CW-14638/2022] Amardeep Kaur Gill, D/o Late Shri Prishan Singh Gill, Aged About 49 Years, R/o 15186 73B A Ve, Surrey Bc 999999, Canada

----Petitioner Versus

1. Deputy Commissioner Of Income Tax, Circle (International Taxation), Jaipur, Room No. 413, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, 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 D.B. Civil Writ Petition No. 14374/2022 Bal Kishan Bansal S/o Sh. Prabhu Lal Bansal, Aged About 54 Years, R/o C/o Bansal Jewellers, Shubash Bazar, Tonk, Tonk- 304001, Rajasthan, India.

----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 Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan-304001.

----Respondents D.B. Civil Writ Petition No. 14388/2022 Vimla Devi Khandaka Daughter Of Shri Ballabh Dass, Aged About 91 Years, Resident Of Balaji Katla C/o R S Agarwal And Co, Near Bus Stand, Bajaria, Sawai Madhopur 322021

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14394/2022 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (48 of 120) [CW-14638/2022] Sunita Gupta W/o Shri Arvind Gupta, Aged About 56 Years, R/o 54, Sangram Colony C-Scheme, Jaipur, Rajasthan 302001, India

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan, 302005

2. Central Board Of Direct Taxes, North Block, Secretariat Building, New Delhi 110001

----Respondents D.B. Civil Writ Petition No. 14402/2022 Anil Agarwal S/o Shri Ratan Lal Agarwal Late, Aged About 57 Years, R/o 170, Ram Gali No. 3, Adarsh Nagar, Jaipur, Rajasthan- 302004.

----Petitioner Versus

1. Income Tax Officer, Ward 5(2), Jaipur Ncr Building, Statue Circle, Jaipur.

2. Union Of India Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 14460/2022 Mahendra Kumar Bairathi (Ay 2013-14) S/o Shri Jai Kumar Bairathi, Aged About 73 Years, R/o F-144, Gautam Marg, C- Scheme, Jaipur, Rajasthan - 302001.

----Petitioner Versus

1. Income Tax Officer, Ward 7(1), Baba Siddhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi, Janpath, Jaipur, Rajasthan- 302015.

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. 14461/2022 M/s Neva Ji Estates Private Limited (Ay 2014-15), Having Its (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (49 of 120) [CW-14638/2022] Registered Office At Khinchi Sadan, Hatai Ka Chowk, Sakatpura, Kota- 324008, Through Mr. Harish Gurjar, Its Authorized Person.

----Petitioner Versus

1. Income Tax Officer, Ward 2(2), Dainik Navjyoti, Rawat Bhata Road, Kota, Rajasthan- 324009.

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. 14487/2022 Snehlata Jain Daughter Of Shri Rajendra Kumar Jain, Aged About 55 Years, Having Address At 56, Padmawati Colony, New Sanganer Road, Jaipur, Rajasthan, India- 302019

----Petitioner Versus Income Tax Officer, Ward-1(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan, India-302005.

----Respondent D.B. Civil Writ Petition No. 14488/2022 Rajkumari Agarwal D/o Shri Sohan Lal Modi, Aged About 58 Years, Having Address At A-36, Govindi, Takteshahi Road, J.l.n. Marg, Jaipur In The State Of Rajasthan - 302004.

----Petitioner Versus Deputy Commissioner Of Income Tax, Circle-4, Jaipur, Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan, India-302005.

----Respondent D.B. Civil Writ Petition No. 14492/2022 Gokul Das Maheshwari Son Of Late Shri Roop Chand Maheshwari, Aged About 50 Years, Having Address At C-21, Chomu House, Sardar Patel Marg, C-Scheme, Jaipur, Rajasthan, India-302001.

----Petitioner (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (50 of 120) [CW-14638/2022] Versus Income Tax Officer, Ward-1(3), Jaipur, Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan, India-302005.

----Respondent D.B. Civil Writ Petition No. 14493/2022 Kandoi Metal Powders Manufacturing Company Private Limited, Having Address At F-381-382, Road No. 9F, Vki Area, Jaipur In The State Of Rajasthan- 302013 Through Its Authorized Signatory Narendra Kumar Kandoi.

----Petitioner Versus Deputy Commissioner Of Income Tax, Circle-4, Jaipur, Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan, India-302005.

----Respondent D.B. Civil Writ Petition No. 14509/2022 Snehlata Jain Daughter Of Shri Rajendra Kumar Jain, Aged About 55 Years, Having Address At 56, Padmawati Colony, New Sanganer Road, Jaipur, Rajasthan, India- 302019

----Petitioner Versus Income Tax Officer, Ward-1(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan, India-302005.

----Respondent D.B. Civil Writ Petition No. 14578/2022 Ashok Kumar Jain S/o Shri Ranjit Mal Jain, Aged About 70 Years, (A.y. 2016-17) Resident Of 41/13, Varun Path, Mansarovar, Jaipur, Rajasthan 302020

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Ncr Building, Bhagwan Das Road, Jaipur, Rajasthan 302005

2. Union Of India, Through Its Secretary, Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct) 110001 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (51 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 14585/2022 Ramji Lal Meena Son Of Shri Narain Meena, Having His Address At 63, Meeno Ki Dhani Radali, Tehsil Chaksu- Jaipur-303901.

----Petitioner Versus

1. Income Tax Officer, Ward 1(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur, Rajasthan-302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14586/2022 Prem Devi Rao Daughter Of Bhairon Singh, Aged About 60 Years, Resident Of J-16A, Deepak Marg, M.d. Road, Jaipur 302003.

----Petitioner Versus

1. Income Tax Officer, Ward5(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur 302005.

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur 302005.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14595/2022 Star Commosales Private Limited, Having Its Address At 1272/1 Jessor Road, Naskar Bagan, Kolkata 700055, West Bengal Through Its Director Shri Harshil Gupta.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle 3, (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (52 of 120) [CW-14638/2022] Jaipur Having Its Address At Room No. 418, 4Th Floor, Jeevan Nidhi -2, Lic Building, Ambedkar Circle, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14639/2022 Sky Organics Private Limited, Having Its Address At F-42, Shrinath Towers, Central Spine, Vidhyadhar Nagar, Jaipur 302023 Through Its Director Shri Vishal Sharma.

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14644/2022 Dara Singh S/o Shri Laxmi Narayan, Aged About 43 Years, R/o Vpo Gandala, Neemrana, Alwar, Rajasthan 301709.

----Petitioner Versus

1. Income Tax Officer, Ito Ward, Behror, Income Tax Building, Riico Industrial Area, Behror Rajasthan, 301701

2. Central Board Of Direct Taxes, North Block, Secretariat Building, New Delhi, 110001

----Respondents D.B. Civil Writ Petition No. 14647/2022 Star Commosales Private Limited, Having Its Address At 1272/1 Jessor Road, Naskar Bagan, Kolkata 700055, West Bengal Through Its Director Shri Harshil Gupta

----Petitioner Versus (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (53 of 120) [CW-14638/2022]

1. Assistant Commissioner Of Income Tax, Central Circle 3, Jaipur Having Its Address At Room No. 418, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14648/2022 Gurumukh Das Son Of Shri Jhuramal Chelani, Aged About 68 Years, Resident Ob B-31, Mohana Fruit Mandi Sanganer, Jaipur 302020

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Behind New Vidhansabha, Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14731/2022 Beena Chouhan Wife Of Shri Ratan Jeet Nathawat, Aged About 46 Years, Resident Of 77, Mangal Nagar, Sirsi Road, Panchayawala, Jaipur - 302012

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Jaipur Having Its Address At Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (54 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 14749/2022 Sanjay Kumar Maloo S/o Shri Karni Dhan Maloo, 259, 1St Floor, Doongri House Complex, Near Raisar Plaza, Indra Bazar, Jaipur 302001, Rajasthan

----Petitioner Versus

1. Principal Chief Commissioner Of Income Tax Rajasthan, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur.

2. Income Tax Officer, Income Tax Department, Ward 1(1), New Central Revenue Building Bhagwan Das Road, Jaipur.

----Respondents D.B. Civil Writ Petition No. 14792/2022 Vasudev Gangwani Son Of Shri Ram Chand Gangwani, Having His Address At B-102, Gaurav Tower, Malviya Nagar, Jaipur- 302017 Currently Residing At E-14-16, Gt Bazaar, Malviya Nagar, Jaipur-302017.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, International Taxation Circle Having Its Address At Room No. 413, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 14871/2022 Aashish International, Having Its Address At 1956, Malpani Bhawan, Chandpole Bazar, Jaipur 302016 Through Its Partner Mr. Ashish Gupta

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (55 of 120) [CW-14638/2022] Das Road, Jaipur

2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14891/2022 Vinita Bajoria D/o Prem Kumar Agarwalla, Aged About 65 Years, Resident Of 1, Ganesh Colony, Moti Doongri Road, Jaipur, Rajasthan-302004

----Petitioner Versus

1. Income Tax Officer, Ward 7(1), Jaipur, Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan, 302015

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 14926/2022 Jitendra Kumar Singhi S/o Sh. Pukhraj Singhi, Aged About 47 Years, R/o 0, Kakaji Textiles, Mahaveer Marg, Malpura, Tonk, 304504, Rajasthan.

----Petitioner Versus

1. Union Of India, Thorugh Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

2. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba, Tonk Rajasthan - 304001.

----Respondents D.B. Civil Writ Petition No. 14928/2022 Dimpale Jain W/o Sh. Jitendra Kumar Singhi, Aged About 42 Years, R/o Pujariyo Ka Mohalla, Malpura, Tonk Rajasthan.

----Petitioner (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (56 of 120) [CW-14638/2022] Versus

1. Union Of India, Thorugh Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

2. Income Tax Officer, Ward Tonk, Malpura Gate, Kala Baba, Tonk Rajasthan - 304001.

----Respondents D.B. Civil Writ Petition No. 14932/2022 Damodar Prasad Mittal S/o Sh. Devki Nandan Mittal, Aged About 72 Years, R/o 01, C/o, Novelty Cloth Store, Near Punjab Nation, Tonk, Rajasthan 304001

----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 Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

----Respondents D.B. Civil Writ Petition No. 14988/2022 M/s Sanskriti Build-Dev Private Limited, Having Its Registered Office At Khasra No. 792 To 797, Village Thikariya, Near Bagru Toll Plaza, Jaipur, Rajasthan - 302026, Through Its Director, Mr. Sanchit Gupta, S/o Mr. Jayesh Ranjan Gupta, Aged 38 Years, Residence At R-20, Raj Aangan, Haldighati Marg, Pratap Nagar, Sanganer, Jaipur - 302033.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur, Income Tax Department, Ministry Of Finance, Government Of India, Ncr Building, Statue Circle, Jaipur.

2. Union Of India, Though 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. 15048/2022 Brij Mohan Jain Son Of Shri Shree Chand Jain, Aged About 57 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (57 of 120) [CW-14638/2022] Years, Having His Address At Govind Medicose, Jurehra Tehsil Kaman, Bharatpur 321023

----Petitioner Versus

1. Income Tax Officer, Ward Bharatpur Having Its Address At Near Goverdhan Gate, Near Head Post Office, Bharatpur, 321001

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 15060/2022 Rafiq Son Of Shri Haji Mohammad Daud, Aged About 41 Years, Resident Of Ward No. 11, Ajitpura Colony, Bhadra, Hanumangarh Through His Authorized Signatory Shri Ram Gopal Sharma

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, International Taxation, Jaipur Having Its Address At Room No. 413, 4Th Floor, Jeevan Nidhi-2, Lic Building, Ambedkar Circle, Jaipur 302005

2. Commissioner Of Income Tax, Delhi -1 At Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue,ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 15087/2022 Archana Maheshwari Daughter Of Shri Satya Narain Nayati, Aged About 51 Years, Having Address At C-21, Chomu House, Sardar Patel Marg, C-Scheme, Jaipur, Rajasthan, India 302003

----Petitioner Versus Income Tax Officer, Ward -6(3), Jaipur, Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur, (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (58 of 120) [CW-14638/2022] Rajasthan, India 302005

----Respondent D.B. Civil Writ Petition No. 15093/2022 Sdc Construction, Having Address At A-8, Shyam Nagar, Jaipur In The State Of Rajasthan - 302019 Through Its Authorized Signatory Ravi Mathur

----Petitioner Versus Income Tax Officer, Ward 1(3), Jaipur, Having Its Address At New Central Building, Bhagwan Das Road, Jaipur, Rajasthan, India- 302005.

----Respondent D.B. Civil Writ Petition No. 15152/2022 Ravindra Agarwal S/o Sobhag Mal Agarwal, Aged About 46 Years, Resident Of A-5 Raghunath Colony, Galtagate Jaipur 302003

----Petitioner Versus

1. Deputy Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At Room No. 212 Ncr Building, Statue Circle, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 15175/2022 Bhairav Grah Nirman Sahakari Samiti Ltd., Having Its Address At 198, Subhash Colony, Shastri Nagar, Jaipur-302016 Through Its Treasurer Mr. Uma Shankar Sharma

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (59 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 15192/2022 Vivek Lodha Son Of Shri Vinod Lodha, Aged About 41 Years, Resident Of A-8, Mahaveer Nagar, Tonk Road, Jaipur.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 7 Jaipur, Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme Lal Kothi Scheme, Behind New Vidhan Sabha Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 15222/2022 Aditya Toshniwal S/o Satya Narayan Toshniwal, Aged About 41 Years, R/o G-1, E8/35, Chitrakoot, Jaipur 302021 Being The Ex- Shareholder Cum Ex-Director Of Roopkumud Castings Private Limited, Having Erstwhile Office At S-20 Agrasen Tower, Central Spine Vidhyadhar Nagar, Jaipur 302023

----Petitioner Versus

1. The Income Tax Officer, Ward 1(3), Jaipur, Income Tax Department, Revenue Building, Statue Circle, Jaipur

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. 15267/2022 Budhi Prakash Sharma S/o Harsh Narayan Sharma, Aged About 76 Years, R/o Aa5, Anita Colony, Bajaj Nagar, Jaipur, Rajasthan - 302015

----Petitioner Versus

1. Office Of The Assistant Commissioner Of Income Tax, Circle- 6, New Central Revenue Building, Bhagwan Das (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (60 of 120) [CW-14638/2022] Road, Jaipur, Rajasthan - 302005

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. 15270/2022 Pawan Verma S/o Late Kishan Lal Verma, Aged About 52 Years, 181, 1St Floor, Ayodhya Marg, Pratap Nagar, Khatipura, Jaipur, Rajasthan, 302021

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), New Central Revenue Building Bhagwan Dass Road, Jaipur, Rajasthan, 302005

2. Central Board Of Direct Taxes, North Block, Secretariat Building, New Delhi, 110001

----Respondents D.B. Civil Writ Petition No. 15271/2022 Kalpana Sharma D/o Babu Lal Sharma, Aged About 53 Years, R/o Aa-5, Anita Colony, Bajaj Nagar, Jaipur, Rajasthan - 302015

----Petitioner Versus

1. Officer Of The Income Tax Department, Ito Ward 6(3), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005

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. 15274/2022 Amit Dubey S/o Mahesh Kumar Dubey, Aged About 38 Years, R/o Bb-1A, Anita Colony, Bajaj Nagar, Jaipur, Rajasthan-302015

----Petitioner Versus

1. Office Of The Income Tax Department, Ito Ward 6(3), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005 (Downloaded on 05/09/2025 at 11:44:41 PM) [2025:RJ-JP:33114-DB] (61 of 120) [CW-14638/2022]

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. 15275/2022 Aditya Toshniwal S/o Satya Narayan, Aged About 41 Years, R/o G-1/e8/35, Chitrakoot, Jaipur 302021 Being The Ex-Shareholder Cum Ex-Director Of Roopkumud Castings Private Limited, Having Erstwhile Office At S-20 Agrasen Tower, Central Spine Vidhyadhar Nagar, Jaipur 302023.

----Petitioner Versus

1. The Income Tax Officer, Ward 1(3), Jaipur, Income Tax Department, Revenue Building, Statue Circle, Jaipur

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. 15287/2022 Mahima Real Estate Private Limited, 8, Nikhil Apartment, 670, Adarsh Nagar, Jaipur Through Its Authorised Signatory Shri Dhirendra Madan, S/o Shri Dass Ram Madan, Aged About 63 Years, R/o B-22, Prabhu Marg, Tilak Nagar, Jaipur 302004

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 4, Jaipur, Ncr Building, Statue Circle, 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 D.B. Civil Writ Petition No. 15300/2022 M M Realty, F-1, Govind Marg, Raja Park, Jaipur Through Its Authorised Signatory Shri Dhirendra Madan, S/o Shri Dass Ram Madan, Aged About 63 Years, R/o B-22, Prabhu Marg, Tilak Nagar, Jaipur 302004

----Petitioner (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (62 of 120) [CW-14638/2022] Versus

1. Income Tax Officer, Ward 5(2), Jaipur, Ncr Building, Statute Circle, 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 D.B. Civil Writ Petition No. 15302/2022 M M Realty, F-1, Govind Marg, Raja Park, Jaipur Through Its Authorised Signatory Shri Dhirendra Madan, S/o Shri Dass Ram Madan, Aged About 63 Years, R/o B-22, Prabhu Marg, Tilak Nagar, Jaipur 302004

----Petitioner Versus

1. Income Tax Officer, Ward 5(2), Jaipur, Ncr Building, Statute Circle, 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 D.B. Civil Writ Petition No. 15307/2022 Monitor Real Estates Private Limited, Plot No. A-3, 209 Crystal Mall, Sawai Jai Singh Highway, Bani Park, Jaipur 302016 Through Its Authorised Signatory Shri Dhirendra Madan, S/o Shri Dass Ram Madan, Aged About 63 Years, R/o B-22, Prabhu Marg, Tilak Nagar, Jaipur 302004

----Petitioner Versus

1. Income Tax Officer, Ward 2(1), Kolkata, Aaykar Bhawan, 7Th Floor, Chowringhee Square, Kolkata 69

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002

----Respondents D.B. Civil Writ Petition No. 15311/2022 Mahima Real Estate Private Limited, 8, Nikhil Apartment, 670, Adarsh Nagar, Jaipur Through Its Authorised Signatory Shri (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (63 of 120) [CW-14638/2022] Dhirendra Madan, S/o Shri Dass Ram Madan, Aged About 63 Years, R/o B-22, Prabhu Marg, Tilak Nagar, Jaipur 302004

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 4, Jaipur, Ncr Building, Statue Circle, 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 D.B. Civil Writ Petition No. 15404/2022 Lotus Ashiana Township Private Limited, Having Its Address At A- 16, Shyam Nagar, Benar Road, Jaipur-302015 Through Its Director Shri Rakesh Kumar

----Petitioner Versus

1. Income Tax Officer, Ward 4(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 15405/2022 Pashupati Buildhome Private Limited, Having Its Address At A- 15, Shyam Nagar, Benad Road, Jhotwara, Jaipur - 302015 Through Its Director Shri Rakesh Kumar

----Petitioner Versus

1. Income Tax Officer, Ward 4(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 15437/2022 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (64 of 120) [CW-14638/2022] Baljit Singh S/o Shri Pohkar Singh, R/o Soldier Filling Station Sector-8, Soldier Filling Station Sanganer, Pratap Nagar, Tonk Road, Jaipur, Rajasthan 303906

----Petitioner Versus

1. Principal Commissioner Of Income Tax-Ii, Jaipur, Income Tax Department, Ncrb, Statue Circle, Jaipur.

2. Deputy Commissioner Of Income Tax, Income Tax Department, Circle-7, Sidhnath Bhawan, Lal Kothi Scheme, Behind New Vidhan Sabha, Jaipur.

----Respondents D.B. Civil Writ Petition No. 15440/2022 Parwati Devi Kedia, Daughter Of Shri R.k. Bidawatka, Aged About 72 Years, Residing At 162, Rameshvaram Dham, Murlipura Scheme, Jaipur 302013

----Petitioner Versus

1. Income Tax Officer, Ward 4(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 15449/2022 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 D.B. Civil Writ Petition No. 15450/2022 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (65 of 120) [CW-14638/2022] 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 D.B. Civil Writ Petition No. 15462/2022 Sachin Garg Son Of Shri Harish Chandra Garg, Having His Address At B-1603, Bridgewood Tower, Hirandani, Apt, 5/63 Omr Road, Egattur, Chennai, In The State Of Tamil Nadu-603103 Currently Residing At Flat A 1122, Casa Serinita Tower, Sobha City Apt, Thansisandra Main Road, R.k. Hegde Nagar, Bangalore In The State Of Karnataka-560077

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 15514/2022 Vikram Singh (Ay 2013-14), S/o Shri Chand, Aged About 58 Years, R/o 166, Dhaka Nagar, Jaipur, Rajasthan - 302034.

----Petitioner Versus

1. Income Tax Officer, Ward Behror, Income Tax Building, (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (66 of 120) [CW-14638/2022] Riico Colony, Riico Industrial Area, Rajasthan - 301701.

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. 15532/2022 Shri Shyamkripa Properties Private Limited, Having Its Address At A-16, Shyam Nagar, Benar Road, Jaipur- 302012 Through Its Director Shri Rakesh Kumar.

----Petitioner Versus

1. Income Tax Officer, Ward 4(1) Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur - 302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having It Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 15533/2022 Pashupati Buildestate Private Limited, Having Its Address At A- 13-14, Shyam Nagar, Benar Road, Jaipur- 302016 Through Its Director Shri Rajendra Kumar Kedia.

----Petitioner Versus

1. Income Tax Officer, Ward 4(1) Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur - 302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having It Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 15603/2022 Asha Khunteta W/o Shri Sandeep Khunteta, A-3(J), Sunder Path, Sawai Jai Singh Highway, Bani Park, Jaipur.

----Petitioner (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (67 of 120) [CW-14638/2022] Versus

1. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi-110002.

2. Deputy Commissioner, Circle-1, Income Tax Department, New Central Revenue Building, Bhagwan Dass Road, Statue Circle, Jaipur.

----Respondents D.B. Civil Writ Petition No. 15676/2022 Ridhi Share Brokers Private Limited, Having Office At A-40A, Bajaj Nagar, Opposite Gandhi Nagar Railway Station, Jaipur- 302015 Through Its Authorized Representative Budhi Prakash Sharma S/o Harsh Narayan Sharma, Aged About 76 Years, R/o A-29 Nulite Colony, Tonk Road, Jaipur, 302018.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-6, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005

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. 15712/2022 Govind Prasad Goyal S/o Shyam Lal Goyal, Aged About 72 Years, 104, D-253, Rajmahal Apartment, Devi Marg, Bani Park, 302001, Jaipur, Rajasthan

----Petitioner Versus

1. Ito Ward 1(3), Office Of Income Tax Department, Ncrb, Bhagwan Dass Road, Jaipur-302005, Rajasthan.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi-110002.

----Respondents D.B. Civil Writ Petition No. 15713/2022 Reena Goyal D/o Ram Ratan Goyal, Aged About 34 Years, 424, (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (68 of 120) [CW-14638/2022] Queens Road, Ajmer Road, Nemi Sagar Colony, 302021, Jaipur, Rajasthan

----Petitioner Versus

1. Ito Ward 1(4), Office Of Income Tax Department, Ncrb, Bhagwan Dass Road, Jaipur-302005, Rajasthan.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi-110002.

----Respondents D.B. Civil Writ Petition No. 15731/2022 Vigyan Lodha Son Of Shri Vinod Lodha, Aged About 37 Years, Resident Of A-8, Mahaveer Nagar, Tonk Road, Jaipur

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 6, Jaipur Having Its Address At New Central Revenue Building Bhagwan Das Road, C-Scheme, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 15789/2022 Sandeep Stocks Private Limited, Having Office At Bajaj Nagar, Opposite Gandhi Nagar Railway Station, Jaipur - 302015 Through Its Authorized Representative Sandeep Sharma S/o Budhi Prakash Sharma, Aged About 50 Years, R/o 20-21 Bajaj Nagar Enclave, Jaipur - 302015

----Petitioner Versus

1. Assistant Commissioner Of Income Tax Department, Circle-4, Room No 416, 4Th Floor, Jeevan Nidhi-2, Lic Building, Jaipur, Rajasthan - 302005

2. Central Board Of Direct Taxes, Thorugh Chairperson, Type-7, Bungalow No. 75, New Moti Bagh, New Delhi - 110021.

----Respondents (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (69 of 120) [CW-14638/2022] D.B. Civil Writ Petition No. 15791/2022 Ridhi Share Brokers Private Limited, Office At A-40A, Bajaj Nagar, Opposite Gandhi Nagar Railway Station, Jaipur - 302015 Thorugh Its Authorized Representative Budhi Prakash Sharma S/o Harsh Narayan Sharma, Aged About 76 Years, R/o A-29 Nulite Colony, Tonk Road, Jaipur 302018.

----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-6, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005

----Respondent D.B. Civil Writ Petition No. 15894/2022 Abhimanyu Singh (Ay 2016-17) S/o Retired Honble Justice Veerendra Singh Siradhana, Aged About 34 Years, R/o 715-C, Mahaveer Nagar, Tonk Road, Jaipur, Rajasthan - 302018.

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005.

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. 15915/2022 Hanaman Singh Son Of Shri Bhura Ram, Having His Address At Dhani Buriyo Ki, Ward No. 10, Reengus, Sikar 332001

----Petitioner Versus

1. Income Tax Officer, Ward Neem Ka Thana Having Its Address At Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Godawas Road, Neem Ka Thana 332713

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 16013/2022 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (70 of 120) [CW-14638/2022] Om Prakash Agarwal S/o Babulal, 5, Tanaji Marg, Brahmpuri, Jaipur 302023, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward 5(1), Jaipur Having Its Address At Office Of The Income Tax Officer Ward 5(1), Jaipur Rajasthan Through Income Tax Officer.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi-110002.

----Respondents D.B. Civil Writ Petition No. 16129/2022 Rameshwar Prasad Mamodia Son Of Shri Laxmi Prasad Mamodia, Residence Address At Ward No. 11, Mamodiyon Ka Mohalla, Chaksu, Jaipur-303901, Rajasthan

----Petitioner Versus

1. Assisstant Commissioner Of Income Tax, Circle-7, Office Of Assistant Commissioner Of Income Tax, Income Tax Department, Jaipur 302015, Rajasthan

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi-110002.

----Respondents D.B. Civil Writ Petition No. 16144/2022 Om Prakash Agarwal S/o Babulal, 5, Tanaji Marg, Brahmpuri, Jaipur 302023, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward 5(1), Jaipur Having Its Address At Office Of The Income Tax Officer Ward 5(1), Jaipur Rajasthan Through Income Tax Officer.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue) Central Board Of Direct Taxes, North Block, New Delhi 110002

----Respondents D.B. Civil Writ Petition No. 16204/2022 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (71 of 120) [CW-14638/2022] Late Surja Ram Jat Through His Legal Heir Smt. Anchi Devi, Resident Of Dhani Budiyo Ki, Jaitusar, Shri Madhopur.

----Petitioner Versus

1. Income Tax Officer, Ward Neem Ka Thana Having Its Address At Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Godawas Road, Neem Ka Thana Sikar.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Thorugh Its Chairman.

----Respondents D.B. Civil Writ Petition No. 16210/2022 Laxmi Narayan Son Of Shri Bhura Ram, Aged About 65 Years, Having His Address At 8/2, Dhani Budiyo Wali, Reengus, Tehsil Shrimadhopur, Sikar - 332404.

----Petitioner Versus

1. Income Tax Officer, Ward Neem Ka Thana Having Its Address At Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Godawas Road, Neem Ka Thana 332713

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Thorugh Its Chairman.

----Respondents D.B. Civil Writ Petition No. 16351/2022 Late Prabhat Ram Jat, Through His Legal Heir Jhabhar Singh Resident Of Dhani Budiyo Ki, Ward No.1, Jaitusar Shri Madhopur, Sikar - 332404

----Petitioner Versus

1. Income Tax Officer, Ward Neem Ka Thana Having Its Address At Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Godawas Road, Neem Ka Thana Sikar

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (72 of 120) [CW-14638/2022] Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 16504/2022 Hansha Devi Daughter Of Shri Parmanand Singh, Aged About 63 Years, Resident Of 128, Mishri Rajaji Ka Rasta, Jaipur 302001

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 16705/2022 Ishwar Singh Rathore S/o R.s. Rathore, Aged About 44 Years, R/o 275, Ganga Sagar-A, Pnachyawala Prithviraj Nagar, Jaipur, Rajasthan 302021, India

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 1, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan, 302005.

2. Central Board Of Direct Taxes, North Block, Secretariat Building, New Delhi, 110001.

----Respondents D.B. Civil Writ Petition No. 16747/2022 Namit Agarwal (Ay 2014-15) S/o Late Shri Rajendra Prasad Agarwal, Aged About 51 Years, Resident Of 71, 3Rd Floor, Shri Gopal Nagar, Gopalpura Bypass, Jaipur, Rajasthan - 302018

----Petitioner Versus (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (73 of 120) [CW-14638/2022]

1. Assistant Commissioner Of Income Tax, Circle - 6, Ncr Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005

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. 16749/2022 Kaushalya Devi W/o Late Sh. Prabhu Lal Bansal, Aged About 81 Years, R/o Subash Bazar, Tonk, 304001 Rajasthan.

----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 Tonk, Malpura Gate, Kala Baba, Tonk, Rajasthan - 304001.

----Respondents D.B. Civil Writ Petition No. 16847/2022 Mahendra Singh Son Of Shri Bhana Ram, Aged About 43 Years, Having His Address At Malaka Jetusar, Teh Srimadhopur, Sikar - 332407

----Petitioner Versus

1. Income Tax Officer, Ward Neem Ka Thana Having Its Address At Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Godawas Road, Neem Ka Thana 332713

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 16854/2022 Manoj Agarwal Son Of Shri Navratan Agarwal, Resident Of B- 215, Laxmi Narayan Puri, Suraj Pole, Jaipur - 302003

----Petitioner Versus

1. Income Tax Officer, Ward 5(2), Jaipur Having Its Address (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (74 of 120) [CW-14638/2022] At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 16897/2022 Kishan Dulet Son Of Shri Hari Narayan Meena, Aged About 45 Years, Resident Of -7, Ajmera Garden, Kings Road, Nirman Nagar, Jaipur-302019, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward-1(3), New Central Revenue Building, Statue Circle, Jaipur.

2. Income Tax Officer, Ward-7 (2), New Central Revenue Building, Statue Circle, Jaipur.

3. Principal Commissioner Of Income Tax, Jaipur-1, New Central Revenue Building, Statue Circle, Jaipur.

4. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

5. Principal Chief Commissioner Of Income Tax, Rajasthan, New Central Revenue Building, Statue Circle, Jaipur.

----Respondents D.B. Civil Writ Petition No. 16910/2022 Kishan Dulet Son Of Shri Hari Narayan Meena, Aged About 45 Years, Resident Of -7, Ajmera Garden, Kings Road, Nirman Nagar, Jaipur-302019, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward-7 (2), New Central Revenue Building, Statue Circle, Jaipur.

2. Principal Commissioner Of Income Tax, Jaipur-1, New Central Revenue Building, Statue Circle, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (75 of 120) [CW-14638/2022] Address At North Block, New Delhi, Through Its Chairman.

4. Principal Chief Commissioner Of Income Tax (Cca), Rajasthan, Jaipur.

----Respondents D.B. Civil Writ Petition No. 17056/2022 Suman Bhattar Wife Of Shri Dinesh Bhattar, Aged About 48 Years, Resident Of F-58, Sunder Marg, C-Scheme, Jaipur 302001

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur, In The State Of Rajasthan, 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 17065/2022 Rishabh Marketing Private Limited, Having Its Address At D-37, Subhash Marg, Ahinsa Circle, C-Scheme, Jaipur-302001 Through Its Director Shri Kailash Kumar Bagri.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-1, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur-302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 17359/2022 Chhotu Ram Kumawat Huf Through Karta Chhotu Ram Kumawat, Aged About 56 Years, Having Address At 11, Arjun Nagar, Tonk Phatak, Jaipur-302015, Rajasthan

----Petitioner (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (76 of 120) [CW-14638/2022] Versus

1. Ito, Ward 6(3), Office Of Income Tax Department, Ncrb, Bhagwan Dass Road, Jaipur-302005, Rajasthan.

2. Union Of India, Through Finance Secretary, Ministry Of Finance(Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi-110002.

----Respondents D.B. Civil Writ Petition No. 17576/2022 Smt. Sonu Rawat D/o Purshottum Lal Todwal, Aged About 42 Years, Proprietor Of M/s Sonu Traders, Plot No. 56, Ff-2, Gharonda Apartments, Prabhat Colony, Sikar Road, Jaipur, Rajasthan, India.

----Petitioner Versus

1. Income Tax Officer, Ward 4(1), New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 17586/2022 Smt. Sonu Rawat, D/o Purshottum Lal Todwal, Aged About 42 Years, Proprietor Of M/s Sonu Traders, Plot No. 56, Ff-2, Gharonda Apartments, Prabhat Colony, Sikar Road, Jaipur, Rajasthan, India.

----Petitioner Versus

1. Income Tax Officer, Ward 4(1), New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 17644/2022 Prm Power And Projects Private Limited, Having Its Address At Room No. 407-408, Trimurty Luhadia Tower K-11, Ashok Marg, C-Scheme, Jaipur- 302001 Through Its Director Shri Vijay Singh (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (77 of 120) [CW-14638/2022] Mundhra.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-6, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 17702/2022 Rajasthan Digital Tiles Pvt Ltd, E-172-A, Ramesh Marg, C- Scheme Jaipur- 302001, Rajasthan Through Director Rajeev Bahuguna.

----Petitioner Versus Ito Ward 6(2), Office Of Income Tax Officer Income Tax Department Jaipur 302001, Rajasthan.

----Respondent D.B. Civil Writ Petition No. 17712/2022 Shyoji Ram Meena Son Of Shri Rameshwar Meena, Aged About 36 Years, Resident Of Kumharo Ka Mohalla, Nevta, Sanganer, Jaipur - 302039

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur 302015

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (78 of 120) [CW-14638/2022] D.B. Civil Writ Petition No. 17813/2022 Shyoji Ram Meena Son Of Shri Rameshwar Meena, Aged About 36 Years, Having His Address At Kumharo Ka Mahalla Nevta, Sanganer, Jaipur 302029

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur 302015

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 18033/2022 Deepesh Jain S/o Nirmal Kumar Jain, Aged About 52 Years, R/o B-69, Anita Colony, Bajaj Nagar, Jaipur, Rajasthan-302017.

----Petitioner Versus Income Tax Officer, Ito Ward 6(3), New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan-302005.

----Respondent D.B. Civil Writ Petition No. 18068/2022 B Ralhan Stock Brokers Private Limited, Having Office At S-2, Shopping Complex, Tilak Nagar, Jaipur-302004 Through Its Director Anmol Ralhan S/o Bhushan Ralhan, Aged About 51 Years, R/o 5 Marudhara Enclave, Opp. Punjab National Bank, Malviya Nagar, Jaipur-302017, Rajasthan.

----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-6, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan- 302005.

----Respondent (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (79 of 120) [CW-14638/2022] D.B. Civil Writ Petition No. 18089/2022 Ashish Sharma S/o Sohan Lal Sharma, Aged About 37 Years, R/o 49, Vivek Vihar, Bajaj Nagar, Jaipur, Rajasthan - 302017

----Petitioner Versus

1. Office Of The Income Tax Department, Ito Ward 6(3), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan- 302005

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. 18465/2022 B Ralhan Stock Brokers Private Limited, Having Office At S-2, Shopping Complex, Tilak Nagar, Jaipur- 302004 Through Its Director Anmol Ralhan S/o Bhushan Ralhan, Aged About 51 Years, R/o 5 Marudhara Enclave, Opp. Punjab National Bank, Malviya Nagar, Jaipur-302017, Rajasthan

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-6, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005

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. 18835/2022 Manoj Jain Son Of Shri Om Prakash Jain, Resident Of P No. 443, Devi Nagar, New Sanganer Road, Jaipur 302017

----Petitioner Versus

1. Income Tax Officer, Ward 7(1), Jaipur Having Its Address At Sidnath Bhawan, Jyoti Nagar Scheme, Lal Kothi, Behind New Vidhansabha, Janpath, Jaipur 302015

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (80 of 120) [CW-14638/2022] Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 19284/2022 Suraj Karan Kumawat Son Of Hanuman Kumawat, Aged About 53 Years, Resident Of Near Pipe Factory, Police Thana Nawa Road Sambhar Lake, Jaipur 303604, Rajasthan India

----Petitioner Versus

1. Income Tax Officer, Ward 7(1) Jaipur Sidhnath Bhawan, Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan- 302015

2. Central Board Of Direct Taxes, Ministry Of Finance, North Block, New Delhi - 110011, Delhi, India Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 19752/2022

1. Late Premlata Agarwal (2013-14) Through Her Legal Representative, Alok Agarwal S/o Late Shri Om Prakash Agarwal, Aged About 60 Years R/o B-5, Govind Marg, Adarsh Nagar, Jaipur, Rajasthan - 302003.

2. Alok Agarwal S/o Late Shri Om Prakash Agarwal, Aged About 60 Years, R/o B-5, Govind Marg, Adarsh Nagar, Jaipur, Rajasthan - 302003.

----Petitioners Versus

1. Income Tax Officer, Ward 5(2), New Central Revenue Building Bhagwan Das Road, Jaipur, Rajasthan - 302005

2. Union Of India, Through Its Secretary, Central Board Of Director Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct) - 110001

----Respondents D.B. Civil Writ Petition No. 19753/2022 Suniti Raman Gupta (A.y. 2016-17) S/o Shri Puran Chand Gupta, Aged About 65 Years, R/o Ward No. 17, Buchahera Mohalla, Azad Chowk, Kotputli, District Jaipur, Rajasthan - 303108.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (81 of 120) [CW-14638/2022]

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle, Central Revenue Building, Moti Doongri Road, Alwar, Rajasthan - 301001.

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. 19754/2022

1. Late Premlata Agarwal (2013-14) Through Her Legal Representative, Alok Agarwal S/o Late Shri Om Prakash Agarwal, Aged About 60 Years R/o B-5, Govind Marg, Adarsh Nagar, Jaipur, Rajasthan - 302003.

2. Alok Agarwal S/o Late Shri Om Prakash Agarwal, Aged About 60 Years, R/o B-5, Govind Marg, Adarsh Nagar, Jaipur, Rajasthan - 302003.

----Petitioners Versus

1. Income Tax Officer, Ward 5(2), New Central Revenue Building Bhagwan Das Road, Jaipur, Rajasthan - 302005

2. Union Of India, Through Its Secretary, Central Board Of Director Taxes, Department Of Revenue, Ministry Of Finance, North Block, New Delhi (Nct) - 110001

----Respondents D.B. Civil Writ Petition No. 666/2023 Padam Chand Jain Son Of Shri Ram Karan Jain, Aged About 60 Years, Resident Of B-301, Royal Enclave Sector-I, Vidhyadhar Nagar, Jaipur

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (82 of 120) [CW-14638/2022]

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 688/2023 Geeta Gulia Wife Of Shri Surendra Singh Gulia, Aged About 46 Years, Resident Of Meera Nagar, Chittorgarh- 312001.

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 999/2023 Seven Star Township Developers Private Limited, Having Registered Office At B-15, Ganga Sagar-B, Vaishali Nagar, Jaipur, Through Its Director Mr. Nagendra Singh.

----Petitioner Versus Income Tax Officer, Ward 1(3), N.c.r.b. Statute Circle, Bhawani Singh Road, Jaipur.

----Respondent D.B. Civil Writ Petition No. 1521/2023 Sultana Begum W/o Late Shri Sheikh Abdul Rasheed, R/o 13/57, Barkati Mension, Kagzi Colony, Sanganer, Jaipur, Rajasthan.

----Petitioner Versus

1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (83 of 120) [CW-14638/2022]

2. Assistant Commissioner Of Income Tax, Circle 7, Jaipur Having Its Address At Siddhanath Bhawan, Lal Kothi, Jaipur.

----Respondents D.B. Civil Writ Petition No. 1748/2023 Manoj Agarwal Son Of Shri Navratan Agarwal, Aged About 41 Years, Resident Of B-215, Laxmi Narayan Puri, Surajpole, Jaipur

- 302003.

----Petitioner Versus

1. Income Tax Officer, Ward 5 (2), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 1751/2023 Vipul Premises Llp, Having Its Address At 5 Jha 18, Jawahar Nagar Jaipur 302004 Through Its Authorized Signatory Shabbir Khan

----Petitioner Versus

1. Income Tax Officer, Ward 1 (1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (84 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 1752/2023 Giriraj Kumar Sharma Son Of Shri M.l. Sharma, Aged About 66 Years, Resident Of A 66-68, Benchmark Township Mahalaxmipuram, In Front Of Singhania School, Naya Nohra Kota- 324001.

----Petitioner Versus

1. Income Tax Officer, Ward 2 (1), Kota Having Its Address At Dainik Navjyoti, Kota, Rajasthan, Rawat Bhata Road, Kota - 324009.

2. Principal Commissioner Of Income Tax, Udaipur, Having Its Address At Aayakar Bhawan, Sub City Centre, Savina, Udaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 1973/2023 Suraj Prakash Meena Son Of Shri Dev Prakash Meena, Resident Of A-39, Meena Narsari, Surya Agar, Tonk Road, Jaipur - 302011

----Petitioner Versus

1. Income Tax Officer, Ward 6(4), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 2198/2023 Komal Ahuja Daughter Of Shri Harish Bhagat, Aged About 50 Years, Resident Of 66, Bhagwat Vatika, Civil Lines, Jaipur 302006.

----Petitioner (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (85 of 120) [CW-14638/2022] Versus

1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 2344/2023 Royal Concept Developers, G-19, Ganpati Plaza, M I Road, Jaipur, 302001 Through Its Partner Shri Kamal Khandelwal, S/o Shri Amba Prasad Khandelwal, Aged About 44 Years, R/o D-86, Pawan Path, Opposite Gurudwara, Vaishali Nagar, Jaipur

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-1, Jaipur Ncr Building, Statue Circle, 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 D.B. Civil Writ Petition No. 2346/2023 Mentor Home Loans India Limited, Having Its Address At B-9, Mentor House, Sethi Colony, Govind Marg, Jaipur 302004 Through Its Director Shri Pawan Kumar Goyal.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

2. Principal Commissioner Of Income Tax, Jaipur-2, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (86 of 120) [CW-14638/2022] Chairman.

----Respondents D.B. Civil Writ Petition No. 2360/2023 Royal Concept Developers, G-19, Ganpati Plaza, M I Road, Jaipur, 302001 Through Its Partner Shri Kamal Khandelwal, S/o Shri Amba Prasad Khandelwal, Aged About 44 Years, R/o D-86, Pawan Path, Opposite Gurudwara, Vaishali Nagar, Jaipur

----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-1, Jaipur Ncr Building, Statue Circle, Jaipur

----Respondent D.B. Civil Writ Petition No. 2373/2023 Royal Concept Developers, G-19, Ganpati Plaza, M I Road, Jaipur, 302001 Through Its Partner Shri Kamal Khandelwal, S/o Shri Amba Prasad Khandelwal, Aged About 44 Years, R/o D-86, Pawan Path, Opposite Gurudwara, Vaishali Nagar, Jaipur

----Petitioner Versus Assistant Commissioner Of Income Tax, Circle-1, Jaipur Ncr Building, Statue Circle, Jaipur

----Respondent D.B. Civil Writ Petition No. 2408/2023 Shree Numen Health Care Private Limited, Having Its Address At 344, Nemi Sagar Colony, Queens Road, Jaipur 302021 Through Its Director And Authorized Signatory Shri Chen Singh

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-Ii, Lic Building, Ambedkar Circle, Jaipur 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (87 of 120) [CW-14638/2022] D.B. Civil Writ Petition No. 2419/2023 Dhanna Ram Choudhary S/o Kaluram Choudhary, Aged About 50 Years, R/o H.no. B-250, Ayodhya Nagar, Lalpura, Jaipur, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward-1(3), Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur.

2. Principal Commissioner Of Income Tax-1, Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur.

----Respondents D.B. Civil Writ Petition No. 2480/2023 Shree Numen Health Care Private Limited, Having Its Address At 34, Nemi Sagar Colony, Queens Road, Jaipur 302021 Through Its Director And Authorized Signatory Shri Chen Singh

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-Ii, Lic Building, Ambedkar Circle, Jaipur - 302005.

2. Principal Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 4Th Floor, Jeevan Nidhi-Ii, Lic Building, Ambedkar Circle, Jaipur - 302005.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Thorugh Its Chairman.

----Respondents D.B. Civil Writ Petition No. 2486/2023 Naveen Shrivastava Son Of Shri Narendra Nath Shrivastava, Aged About 59 Years, Resident Of B-157, Vaishali Nagar, Jaipur 302021

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (88 of 120) [CW-14638/2022] Bhagwan Dass Road, Jaipur.

2. Principal Commissioner Of Income Tax-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 2494/2023 Shree Numen Health Care Private Limited, Having Its Address At 34, Nemi Sagar Colony, Queens Road, Jaipur 302021 Through Its Director And Authorized Signatory Shri Chen Singh

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 408, 4Th Floor, Jeevan Nidhi-Ii, Lic Building, Ambedkar Circle, Jaipur - 302005.

2. Principal Commissioner Of Income Tax, Central Circle 1, Jaipur Having Its Address At Room No. 4Th Floor, Jeevan Nidhi-Ii, Lic Building, Ambedkar Circle, Jaipur - 302005.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Thorugh Its Chairman.

----Respondents D.B. Civil Writ Petition No. 3003/2023 Dinesh Kumar Agarwal S/o Shri Bhagwati Prasad Agarwal, Aged About 57 Years, R/o V.p. Jhilo, Tehsil- Neem Ka Thana, Distt.- Sikar, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward- Neem Ka Thana, Sikar.

2. Principal Commissioner Of Income Tax-2, Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur.

----Respondents (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (89 of 120) [CW-14638/2022] D.B. Civil Writ Petition No. 3141/2023 Dinesh Kumar Agarwal S/o Shri Bhagwati Prasad Agarwal, Aged About 57 Years, R/o V.p. Jhilo, Tehsil Neem Ka Thana, Distt - Sikar, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward-Neem Ka Thana, Sikar.

2. Principal Commissioner Of Income Tax-2, Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur.

----Respondents D.B. Civil Writ Petition No. 3221/2023 Ahmed Sayeed Son Of Shri Aladdin Khan, Aged About 77 Years, Resident Of 1706, Uncha Kuwa, Near Daroga Ji Ki Haveli, Haldion Ka Rasta, Johari Bazar, Jaipur 302003

----Petitioner Versus

1. Income Tax Officer, Ward 1(1), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Principal Commissioner Of Income Tax-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 3247/2023 Ghanshyam Sharma Son Of Shri Patram Sharma, Resident Of 37, Chandra Shekhar Azad Colony, Bas Badanpura, Gangapole, Jaipur-302002

----Petitioner Versus

1. Income Tax Officer, Ward 5(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (90 of 120) [CW-14638/2022] Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 3254/2023 Pashupati Buildestate Private Limited, Having Its Address At A- 13-14, Shyam Nagar, Benar Road, Jaipur - 302016 Through Its Director Shri Rajendra Kumar Kedia

----Petitioner Versus

1. Income Tax Officer, Ward 4(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 3291/2023 Manbhar Devi Wife Of Shri Kana Ram Jat, Aged About 60 Years, Resident Of Village Mangyawas, Tehsil Sanganer, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 3306/2023 Anita Dangayach W/o Shri Rajesh Kumar Gupta, Aged About 49 Years, R/o 2/1, Shriniketanam, Vidhyadhar Nagar, Jaipur, Rajasthan- 302012.

----Petitioner Versus Assistant Commissioner Of Income Tax, Central Circle 4, Ncr Building, Statue Circle, Jaipur.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (91 of 120) [CW-14638/2022]

----Respondent D.B. Civil Writ Petition No. 3358/2023 Ekco Plastics Private Limited, R/o B-92, Rajdhani Anaj Mandi, Sikar Road, Jaipur Through Its Authorised Signatory Shri Rajesh Kumar Gupta, S/o Shri Late Nand Kishore Khandelwal, Aged About 51 Years, R/o B-92, Rajdhani Anaj Mandi, Sikar Road,jaipur

----Petitioner Versus

1. Income Tax Officer, Ward 12(1), Kolkata, Aaykar Bhawan, P-7, Chowringhee Square, Kolkata

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi 110002

----Respondents D.B. Civil Writ Petition No. 3371/2023 Lalita Devi Jain W/o Shri Padam Chand Jain, Aged About 72 Years, R/o 1221, Barkat Nagar, Tonk Road, Jaipur-302015

----Petitioner Versus

1. The Income Tax Officer, Ward 6(2), Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005

2. Principal Commissioner Of Income Tax-2, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005

----Respondents D.B. Civil Writ Petition No. 3395/2023 Jyoti Jain W/o Shri Rishabh Kumar Jain, Aged About 48 Years, R/o 1221, Barkat Nagar, Tonk Road, Jaipur-302015

----Petitioner Versus

1. The Income Tax Officer, Ward 6(2), Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005

2. Principal Commissioner Of Income Tax-2, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (92 of 120) [CW-14638/2022] 302005

----Respondents D.B. Civil Writ Petition No. 3456/2023 Ashish Kumar Mukherjee Son Of Shri Jeevan Lal Mukherjee, Aged About 67 Years, Resident Of B-157, Vaishali Nagar, Jaipur 302021

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur

2. Principal Commissioner Of Income Tax, 1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 3508/2023 Shrivinayak Samanvay Buildestates Llp, Having Its Address At 82-84, Green Colony, Moti Nagar Gaudhi Path, Vaishali Nagar, Jaipur 302021 Through Its Partner Shri Rajveer Singh.

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur- 302005.

2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 3593/2023 Gdm Rice And Pulses Private Limited, At Industrial Area, G-1 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (93 of 120) [CW-14638/2022] (19-20), Sarna Doongar, Jaipur-302012 Through Authorized Representative Mr. Brij Mohan Mittal.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-7, Jaipur, Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind Vidhansabha, Janpath, Jaipur-302015.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 3594/2023 Gdm Rice And Pulses Private Limited, At Industrial Area, G-1 (19-20), Sarna Doongar, Jaipur-302012 Through Authorized Representative Mr. Brij Mohan Mittal.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle-7, Jaipur, Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind Vidhansabha, Janpath, Jaipur-302015.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 3595/2023 Rajasthan Food Products, Having Address At D-195, Road No. 1- D, Vkia Area, Jaipur-302013 Through Its Partner Mr. Brij Mohan Mittal.

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur, Ncr Building, Statue Circle, Jaipur.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 3643/2023 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (94 of 120) [CW-14638/2022] Shrivinayak Samanvay Buildestates Llp, Having Its Address At 82-84, Green Colony, Moti Nagar Gaudhi Path, Vaishali Nagar, Jaipur 302021 Through Its Partner Shri Rajveer Singh

----Petitioner Versus

1. Income Tax Officer, Ward 1 (3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 3648/2023 Ajay Jain Son Of Shri Devendra Kumar Jain, Aged About 47 Years, Resident Of 47 Bhagyodya Colony, Near Jain Mandir, Madanganj Kishangarh - 305801

----Petitioner Versus

1. Income Tax Officer, Ward 1, Kishangarh Having Its Address At Kishangarh, Rajasthan City Road, Kishangarh, Rajasthan , 305801.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 3824/2023 Mohammed Azharuddin Son Of Shri Ashraf Ali, Aged About 46 Years, Resident Of 14, Sansar Chandra Road, Loha Mandi, Jaipur 302001

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur 302005

2. Central Board Of Direct Taxes, Department Of Revenue, (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (95 of 120) [CW-14638/2022] Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 3866/2023 Lalit Kumar S/o Shri Ram Narayan, Aged About 47 Years, R/o 60, Chitragupt Nagar 1St, Imliwala Phatak, Jaipur- 302015.

----Petitioner Versus

1. The Income Tax Officer, Ward 6(2), Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005.

2. Principal Commissioner Of Income Tax- 2, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005.

----Respondents D.B. Civil Writ Petition No. 3884/2023 Arvind Kumar Son Of Shri Ramniwas Janu, Aged About 40 Years, Resident Of Vpo - Hamiri Khurd, Hamiri Khurd Jhunjhunu - 333001

----Petitioner Versus

1. Income Tax Officer, Ward 1, Jhunjhunu/ Having Its Address At Jhunjhunu, Behind Collectorate, Mandawa Road, Jhunjhunu

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 3993/2023 Nikhil Pulses Private Limited, At Industrial Area, 194-C, Jhotwara, Jaipur 302012 Through Authorized Representative Mr. Nikhil Agarwal.

----Petitioner Versus

1. Income Tax Officer, Ward-1(1), Jaipur, Ncr Building, Statue Circle, Jaipur.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (96 of 120) [CW-14638/2022]

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 3999/2023 Dharmendra Kumar Jain Huf, Through Karta Dharmendra Kumar Jain S/o Shri Nathu Lal Jain, Aged 43 Years, R/o 1563 Singhi Ji Ki Gali, Chaura Rasta, Jaipur-302002.

----Petitioner Versus

1. The Income Tax Officer, Ward 1(2), Jaipur, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005.

2. Principal Commissioner Of Income Tax-1, New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan 302005.

----Respondents D.B. Civil Writ Petition No. 4016/2023 Sanjay Kumar Agarwal S/o Late Shri B.l. Agarwal, Aged About 48 Years, R/o Plot No. 14, Raghunath Colony, Jhotwara, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward-1(1), Jaipur, Ncr Building, Statue Circle, Jaipur.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 4020/2023 Mahendra Kumar Agarwal S/o Late Shri B.l. Agarwal, Aged About 53 Years, R/o 8/405, Vidhyadhar Nagar, Jaipur-302013, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Ward-7(1), Jaipur, Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind Vidhansabha, Janpath, Jaipur-302015 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (97 of 120) [CW-14638/2022]

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 4153/2023 Farhad Khan Son Of Shri Neim Khan, Resident Of 4045/46, Iiird Cross, Chandpole Bazar, Ninder Rao Ji Ka Rasta, Jaipur 302001

----Petitioner Versus

1. Income Tax Officer, Ward 1(4), Jaipur Having Its Address At Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Principal Commissioner Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4339/2023 Shree M L Castings Private Limited, Having Its Address At Gupta International Building, M.i. Road, Jaipur 302001 Through Its Director Shri Makhan Lal Gupta.

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur- 302005.

2. Principal Commissioner Of Income Tax, Jaipur-1, Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur- 302005.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 4366/2023 Koshalya Parwani D/o Daya Ram Vaswani, Having Her Address At (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (98 of 120) [CW-14638/2022] Shop No. 27, Sec 4, Rajat Path, Mansarovar, Jaipur 302020

----Petitioner Versus

1. Income Tax Officer, Ward 1(4), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005.

2. Principal Commissinoer Of Income Tax, Jaipur-1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur.

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 4492/2023 Dinesh Kumar Sharma Son Of Shri Roshan Lal Sharma, Aged About 65 Years, Resident Of A-49, Anand Vihar, Gopalpura By Pass, Jaipur-302018

----Petitioner Versus

1. Income Tax Officer, Ward 6(4), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4540/2023 Kunti Devi W/o Sh. Devi Narayan, Aged About 69 Years, R/o F-1, Ballabh Bari, Sarovar Nagar Housing Board Colony, Kota 327007, Rajasthan, India.

----Petitioner Versus

1. Income Tax Officer, (Wd-2(1), Kota) Dainik Navjyoti, Rawat Bhata Road, Kota Rajasthan - 324009

2. Central Board Of Direct Taxes, North Block, Secretariat Building, New Delhi, 110001 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (99 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 4644/2023 Mahesh Kumar Khatoria S/o Mr Gd Khatoria, Aged About 44 Years, Resident Of Sb-39, Khatoria Bhawan, Ganesh Marg, Rambag, Jaipur - 302015, Rajasthan, India

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle - 4, Jaipur, Having Office At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Ambedkar Circle, Jaipur - 302005 Rajasthan, India

2. Director General Of Income Tax (Inv.), Central Revenue Building, Statue Circle, Jaipur - 302005, Rajasthan, India

3. Central Board Of Direct Taxes (Cbdt), Ministry Of Finance, North Block, New Delhi - 110011, Delhi, India Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4648/2023 Mahesh Kumar Khatoria S/o Mr Gd Khatoria, Aged About 44 Years, Resident Of Sb-39, Khatoria Bhawan, Ganesh Marg, Rambag, Jaipur - 302015, Rajasthan, India

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Central Circle - 4, Jaipur, Having Office At Room No. 416, 4Th Floor, Jeevan Nidhi-2, Ambedkar Circle, Jaipur - 302005 Rajasthan, India

2. Director General Of Income Tax (Inv.), Central Revenue Building, Statue Circle, Jaipur - 302005, Rajasthan, India

3. Central Board Of Direct Taxes (Cbdt)), Ministry Of Finance, North Block, New Delhi - 110011, Delhi, India Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4835/2023 Sunita Khandelwal D/o Bal Kishan Rawat, Having Her Address At E-74, Opp. Shiv Park, Shastri Nagar, Jaipur 302016.

----Petitioner (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (100 of 120) [CW-14638/2022] Versus

1. Income Tax Officer, Ward 4(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur-302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4855/2023 Mukesh Khandelwal Huf, Through Its Karta Shri Mukesh Khandelwal Having Its Address At E-74, Shastri Nagar, Jaipur 302016.

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4862/2023 Tavishi Foods India Private Limited, Having Its Address At E-74, Opp. Science Park Shastri Nagar, Jaipur 302016 Through Its Director Shri Mukesh Khandelwal

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4863/2023 Mukesh Khandelwal S/o Jagdish Prasad, Having His Address At E-74, Opp. Shiv Park, Shastri Nagar, Jaipur 302016.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (101 of 120) [CW-14638/2022]

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur - 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4873/2023 Mb Buildsquare Llp, Earlier Known As Mb Buildsquare Private Limited Having Its Address At A-6, Shyam Nagar, Benar Road, Jaipur - 302016 Through Its Partner Shri Saurabh Kedia

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur - 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 4986/2023 Rajesh Shekhawat S/o Bhopal Singh Shekhawat, Aged About 53 Years, R/o 57, Raghunath Vihar-A, Sirsi Raod, Panchyawala, Distt-Jaipur, Rajasthan.

----Petitioner Versus

1. Income Tax Officer, Office Of The Assistant Commissioner Of Income Tax, Circle-1, Jaipur.

2. Principal Commissioner Of Income Tax -1, Jaipur, New Central Revenue Building, Bhagwan Dass Road, Jaipur.

----Respondents D.B. Civil Writ Petition No. 4998/2023 Rohitash Raiger S/o Sh. Ghisa Ram, Aged About 45 Years, R/o Plot No. 6, Baba Ki Dhani, Harmada Bhagwan Nagar-15, Nindar Jaipur, Jaipur Rajasthan - 302023.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (102 of 120) [CW-14638/2022]

----Petitioner Versus

1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001.

2. Income Tax Officer, Ito Wd 7(2), Jaipur Having Its Address, Sidhnath Bhawan, Jaipur, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan - 302015

----Respondents D.B. Civil Writ Petition No. 5124/2023 Arjun Kumar Nagdevani Son Of Shri Khoob Chand Nagdevani, Aged About 50 Years, Resident Of 103-A, Vasudevpuri, Kalwar Road, Jhotwara, Jaipur 302012

----Petitioner Versus

1. Income Tax Officer, Ward 1(3), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

2. Principal Commissioner Of Income Tax -1, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 5223/2023 Girdhari Lal S/o Sh. Lallu Ram, Aged About 45 Years, R/o H. No.

-87/209 Sur Sagar, Baramchari Mohalla, Alwar - 301001.

----Petitioner Versus Assistant Commissioner Of Income Tax, Circle -1, Alwar, C R Building, Moti Doongri Road, Alwar - 301001.

----Respondent D.B. Civil Writ Petition No. 5232/2023 Yunus Salim Qureshi S/o Late Sh. Haji Kamruddin, Aged About 48 Years, R/o Karim Manzil, Mi Road, Ward No. 63, Jaipur, (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (103 of 120) [CW-14638/2022] Rajasthan-302001.

----Petitioner Versus

1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001.

2. Income Tax Officer, Ito Wd 1(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan - 302001

----Respondents D.B. Civil Writ Petition No. 5303/2023 Mohammad Mohsin S/o Shri Bhuru Qureshi, Resident Of 159, Haji Colony, Nahri Ka Naka, Shastri Nagar, Jaipur-302016 (Rajasthan).

----Petitioner Versus

1. The Income Tax Officer, Ward-4 (1), Central Revenue Building Statue Circle, Jaipur-302010 (Rajasthan).

2. Union Of India, Through Principal Chief Commissioner Of Income Tax-Rajasthan, Central Revenue Building, Statue Circle, Jaipur-302010 (Rajasthan).

----Respondents D.B. Civil Writ Petition No. 5311/2023 Mohammad Mohsin S/o Shri Bhuru Qureshi, Resident Of 159, Haji Colony, Nahri Ka Naka, Shastri Nagar, Jaipur-302016 (Rajasthan).

----Petitioner Versus

1. The Income Tax Officer, Ward-4 (1), Central Revenue Building Statue Circle, Jaipur-302010 (Rajasthan).

2. Union Of India, Through Principal Chief Commissioner Of Income Tax-Rajasthan, Central Revenue Building, Statue Circle, Jaipur-302010 (Rajasthan).

----Respondents D.B. Civil Writ Petition No. 5341/2023 Ram Karan Meena Son Of Shri Ram Narayan Meena, Aged About (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (104 of 120) [CW-14638/2022] 57 Years, Resident Of Village Badi Ka Bas, Tehsil Sanganer, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 5342/2023 Nenu Ram Meena Son Of Shri Ram Narayan Meena, Aged About 75 Years, Resident Of Village Badi Ka Bas, Sanganer, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 5343/2023 Jagdish Meena Son Of Shri Ram Narayan Meena, Aged About 63 Years, Resident Of Village Badi Ka Bas, Tehsil Sanganer, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (105 of 120) [CW-14638/2022]

----Respondents D.B. Civil Writ Petition No. 5344/2023 Bardi Chand Meena Son Of Shri Ram Narayan Meena, Aged About 70 Years, Resident Of Village Badi Ka Bas, Tehsil Sanganer, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 5357/2023 Mohammad Mohsin S/o Shri Bhuru Qureshi, Resident Of 159, Haji Colony, Nahri Ka Naka, Shastri Nagar, Jaipur-302016 (Rajasthan).

----Petitioner Versus

1. The Income Tax Officer, Ward-4 (1), Central Revenue Building Statue Circle, Jaipur-302010 (Rajasthan).

2. Union Of India, Through Principal Chief Commissioner Of Income Tax-Rajasthan, Central Revenue Building, Statue Circle, Jaipur-302010 (Rajasthan).

----Respondents D.B. Civil Writ Petition No. 5358/2023 Mohammad Mohsin S/o Shri Bhuru Qureshi, Resident Of 159, Haji Colony, Nahri Ka Naka, Shastri Nagar, Jaipur-302016 (Rajasthan).

----Petitioner Versus

1. The Income Tax Officer, Ward-4 (1), Central Revenue Building Statue Circle, Jaipur-302010 (Rajasthan).

2. Union Of India, Through Principal Chief Commissioner Of Income Tax-Rajasthan, Central Revenue Building, Statue (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (106 of 120) [CW-14638/2022] Circle, Jaipur-302010 (Rajasthan).

----Respondents D.B. Civil Writ Petition No. 5359/2023 Mohammad Mohsin S/o Shri Bhuru Qureshi, Resident Of 159, Haji Colony, Nahri Ka Naka, Shastri Nagar, Jaipur- 302016 (Rajasthan).

----Petitioner Versus

1. The Income Tax Officer, Ward-4(1), Central Revenue Building Statue Circle, Jaipur- 302010 (Rajasthan).

2. Union Of India, Through Principal Chief Commissioner Of Income Tax- Rajasthan, Central Revenue Building, Statue Circle, Jaipur-302010 (Rajasthan).

----Respondents D.B. Civil Writ Petition No. 5361/2023 Lala Ram Meena Son Of Shri Kanaram Meena, Aged About 31 Years, Resident Of Village Badi Ka Bas, Tehsil Sanganer, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 5362/2023 Shivraj Singh Rathore Son Of Shri Kishore Singh Rathore, Aged About 54 Years, Resident Of 84, Gom Defence Colony, Queens Road, Vaishali Nagar, Jaipur 302021

----Petitioner Versus

1. Assistant Commissioner Of Income Tax, Circle 7, Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi, Behind New Vidhansabha, Janpath, Jaipur 302015 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (107 of 120) [CW-14638/2022]

2. Principal Commissioner Of Income Tax, Jaipur -Ii, Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur 302005

3. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 5396/2023 Ram Phool Meena Son Of Shri Kanaram Meena, Aged About 44 Years, Resident Of Village Badi Ka Bas, Tehsil Sanganer, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 7(2), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 5761/2023 Geeta Udyog, Having Its Address At 31, Vijay Path, Tilak Nagar, Jaipur, 302004 Through Its Partner Shri Ashish Raniwala.

----Petitioner Versus

1. Income Tax Officer, Ward 6(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, Jaipur.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block,new Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 5871/2023 Ajay Infrahome Private Limited, Having Its Address At 56, Govind Nagar (West), Amer Road, Jaipur- 302002 Through Its Director Shri Ajay Agarwal.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (108 of 120) [CW-14638/2022]

----Petitioner Versus

1. Income Tax Officer, Ward 5(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Das Road, C- Scheme, Jaipur- 302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 6021/2023 Neelu Agarwal Daughter Of Shri Dwarka Prasad Agarwal, Aged About 51 Years, Resident Of 571, Mahaveer Nagar Tonk Road, Jaipur 302015

----Petitioner Versus

1. Income Tax Officer, Ward 6(2), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur, 302005.

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman.

----Respondents D.B. Civil Writ Petition No. 6057/2023 Puran Mal Prahlad Rai, Having Address At B-15, Rajdhani Krishi Upaj Mandi, Kuker Kheda, Sikar Road, Jaipur In The State Of Rajasthan -302013 Through Its Authorized Signatory Vivek Jain

----Petitioner Versus Income Tax Officer, Ward 7(1), Jaipur Having Its Address At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur-302015

----Respondent D.B. Civil Writ Petition No. 6250/2023 Madhu Bala Gattani Wife Of Shri Jugal Kihsore Gattani, Resident Of 2126 Gattani Bhawan, Gangori Bazar, Jaipur.

(Downloaded on 05/09/2025 at 11:44:42 PM)

[2025:RJ-JP:33114-DB] (109 of 120) [CW-14638/2022]

----Petitioner Versus Income Tax Officer, Ward 4(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur.

----Respondent D.B. Civil Writ Petition No. 6406/2023 Ashok Khandelwal Son Of Shri Sitaram Jhalani, Aged About 57 Years, Having His Address At 26 Kissan Marg, Tonk Road Jaipur 302018.

----Petitioner Versus

1. Income Tax Officer, Ward 6 (3), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur - 302005

2. Central Board Of Direct Taxes, Department Of Revenue, Ministry Of Finance, Government Of India, Having Its Address At North Block, New Delhi, Through Its Chairman

----Respondents D.B. Civil Writ Petition No. 6463/2023 Sunny Real Construction Private Limited, Having Its Registered Address At C-11 Ranjeet Nagar, Bharatpur- 321001 (Rajasthan) Through Its Director Vishnu Kumar S/o Ramesh Chand.

----Petitioner Versus

1. Office Of The Income Tax Department, Ito Ward 1, Bharatpur, Goverdhan Gate, Near Head Post Office, Bharatpur, Rajasthan 321001

2. National Faceless Assessment Centre, National Faceless Assessment Centre, C-Block, 4Th Floor, S.p.m. Civic Centre, New Delhi- 110001

----Respondents D.B. Civil Writ Petition No. 8063/2023 Ramesh Chand Sharma S/o Gopal Lal, Aged About 40 Years, R/o

- 330, C Jhilayon House, Old Amer Road, Sobhag Mahal, Jaipur 302002, Rajasthan.

----Petitioner (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (110 of 120) [CW-14638/2022] Versus

1. Income Tax Officer, Ward 5(2), Jaipur, Ncr Building, Bhagwan Dass Road, C Scheme, Ashok Nagar, Statue Circle, Jaipur, Rajasthan 302005.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 8149/2023 Ram Avatar Jhalani S/o Ram Jiwan Jhalani, Aged About 57 Years, R/o G-98, M.s.s. Colony, Shastri Nagar, Jaipur Rajasthan- 302016.

----Petitioner Versus

1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001.

2. Assistant Commissioner Of Income Tax, Circle 1, Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur Rajasthan 302005.

----Respondents D.B. Civil Writ Petition No. 8203/2023 Natani Rolling Mills Private Limited, A-2, First Floor, Subhash Nagar, Jaipur - 302016 Through Its Authorised Signatory Shri Adesh Kanoongo S/o Jai Prakash Kanoongo Aged 39 Years, R/o Flat No. Lg-101, Lakshya Apartment, P. No. 80, Near Airport Boundary Wall, Shanti Vihar, Tonk Road, Sanganer, Jaipur.

----Petitioner Versus

1. Income Tax Officer, Ward 4(2), Jaipur, Ncr Building, Bhagwan Dass Road, C Scheme, Statue Circle, Jaipur, Rajasthan 302005.

2. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi.

----Respondents D.B. Civil Writ Petition No. 8267/2023 (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (111 of 120) [CW-14638/2022] Prakash Chand And Sons, Huf Through Its Karta Jitendra Kumar, S/o. Prakash Chand Jain, Aged About 55 Years, R/o. Rusabh Apartment, 132/13Th Floor, Dr. Parekh Street, Prathana Samaj, Mumbai, Maharasthra-400004

----Petitioner Versus

1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001.

2. Income Tax Officer, Ito Wd 1(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan - 302001.

----Respondents D.B. Civil Writ Petition No. 8268/2023 Prakash Chand And Sons, Huf Through Its Karta Jitendra Kumar, S/o. Prakash Chand Jain, Aged About 55 Years, R/o. Rusabh Apartment, 132/13Th Floor, Dr. Parekh Street, Prathana Samaj, Mumbai, Maharasthra-400004

----Petitioner Versus

1. Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, Central Secretariat, New Delhi 110001.

2. Income Tax Officer, Ito Wd 1(1), Jaipur Having Its Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan - 302001.

3. National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance, Inside Jawaharlal Nehru Stadium, New Delhi

----Respondents D.B. Civil Writ Petition No. 9553/2023 Ram Babu Kabra Huf Through Its Karta Ram Babu Kabra, S/o Devki Nandan Kabra, Aged About 65 Years, R/o House No. A2, Hsil Colony, Bahadurgarh, Jhajjar, Haryana, 124507.

----Petitioner Versus

1. Income Tax Officer, Ito Wd 6 (2), Jaipur Having Its (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (112 of 120) [CW-14638/2022] Address At New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan- 302001.

2. National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance, Inside Jawaharlal Nehru Stadium, New Delhi.

----Respondents D.B. Civil Writ Petition No. 14718/2022 Rameshwar Lal Goyal S/o Bhuramal Goyal, 1448, Bara Gangore Ka Rasta, Johari Bazar, Jaipur-302003 (Rajasthan)

----Petitioner Versus

1. Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi - 110001.

2. Principal Commissioner Of Income Tax-1, Ncrb Building, Statue Circle, Jaipur

3. Assistant Commissioner Of Income Tax, Income Tax Department, Circle-1, Jaipur

----Respondents For Petitioner(s) : Mr. Anant Kasliwal, Sr. Adv assisted by Mr. Raghav Krishnatri & Ms. Divisha Mishra Mr. Siddharth Ranka with Ms. Satvika Jha, Ms. Apeksha Bapna & Mr. Rohan Chatter Mr. Ashok Bansal Mr. NK Jain Mr. Mahendra Gargieya with Mr. Hemang Gargieya, Mr. Devang Gargieya, Mr. Tarak Ahuja, Mr. Tanuj Jain Mr. RK Salecha through VC with Ms. Tanisha Khubchandani & Mr. Hitesh Kumar Mr. Ashok Kumar Gupta through VC Mr. Tanuj Agarwal through VC with Mr. Prateek Kedawat Mr. Pankaj Ghiya Mr. Gunjan Pathak with (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (113 of 120) [CW-14638/2022] Ms. Neha Pathak, Mr. Kanishk Singhal, Mr. Aditya Bohra, Ms. Ishita Rawat & Ms. Priyanshi Roongta Mr. Pranav Sharma & Mr. Keshav Dadhich on behalf of Mr. Mohit Khandelwal Mr. NS Bhati for Mr. Aditya Vijay Mr. Jaideep Malik with Mr. Keshav Khandelwal Mr. Shashank Agarwal with Mr. Daksh Pareek Mr. Arjun Singh, Mr. Kehsav Parashar, Mr. Ashish Kabra & Mr. Moin Khan Mr. PK Kasliwal with Mr. CM Sharma Mr. Prakul Khurana with Mr. Rajat Sharma, Mr. Shubendra Singh & Mr. Saksham Pandey Mr. Dileep Shivpuri with Mr. Utkarsh Shara Mr. Vedant Agarwal through VC Mr. Kartikeya Sharma Mr. Umang Gupta with Ms. Vidhi Mitruka & Mr. Rachit Somani Mr. Vikram Kumar Gogra Mr. Vijay Choudhary For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak & Mr. Palash Gupta Mr. Siddharth Bapna with Mr. Sarvesh Jain, Mr. Meyhul Miittal & Mr. Rahul Kumar Ms. Suruchi Kasliwal with Mr. Vikram Singh, Mr. Anita Anna & Mr. Vikash Samota Mr. Ram Prasad Prajapat Mr. Shantanu Sharma with Mr. Parth Vashisht & Mr. Aditya Doda Mr. Rakesh Choudhary Mr. Siddhant Jain Mr. Sarvesh Jain (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (114 of 120) [CW-14638/2022] HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 21/08/2025

1. This bunch of writ petitions was tagged together solely on account of one common issue involved with regard to the validity of notices issued under Section 148 of the Income Tax Act, 1961 (for brevity, 'the Act'), and the effect of TOLA and Finance Act, 2021, bringing the new faceless regime.

2. In the present bunch of the petitions, counsels for the petitioners have submitted that in terms of the judgment passed by the Supreme Court in the case of Union of India Vs. Rajeev Bansal (SC), 2024 INSC, 754, in some of the cases, notices issued to them under Section 148 of the Act, have become time barred and the proceedings required to be dropped. In some of the other cases, the proceedings would continue and the authorities can proceed, while in some other cases, the valuation being less than Rs.50,00,000/- (Rs. Fifty Lakhs), the proceedings required to be dropped as per the stand taken by the revenue before the Supreme Court. There is one other argument which is advanced before this Court with respect to the notices having been issued during the period by the Jurisdictional Assessing Officer (JAO).

3. Learned counsels have submitted that such notices would be bad in law, in view of the new faceless regime having come into force. However, in the case of M/s Patran Foods Pvt. Ltd. Vs. Union of India & Ors., decided on 20.12.2024, one of us (Mr. (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (115 of 120) [CW-14638/2022] Sanjeev Prakash Sharma, J.) has taken this view while sitting in Punjab and Haryana High Court which reads as under:

"18. The Supreme Court while examining the interplay of Ashish Aggarwal with TOLA in Rajeev Bansal's case (supra) had noticed one instance in para 113. It used the words 'to assume jurisdiction to issue notices under Section 148 with respect to the relevant assessment years of 2013- 2014, 2014-2015, 2015-2016, 2016-2017 and 2017-2018'. It had to be within the time prescribed under Section 149(1) of the new regime read with TOLA and also obtain the previous approval of the authority under Section 151 of the Act. It observed that the notice issued without complying with the preconditions is invalid as it affects the jurisdiction of the assessing officer. Thus, the new scheme has been allowed to operate so far as the procedure part is concerned. However, the Apex Court has no occasion to examine the jurisdiction of the assessing officer with respect to Section 124 of the Act as after the new scheme having been introduced on 29.03.2022, the jurisdiction to make assessment and reassessment has been transferred to the faceless authority. We will have to examine as to whether a notice which was originally issued by the Jurisdictional Assessing Officer in terms of the old regime and which has been deemed to be issued under Section 148B of the Act can be allowed to be processed by the same officer or not.
19. The entire scheme of the Act specifically requires the same assessing officer, who issues notices to conduct an enquiry and considered their reply in terms of Section 148A. Thereafter, the same assessing officer is required to pass an order under the new scheme after giving notice under Section 148 of the old Act. In our considered opinion, if we examine the provisions of present situation, which has arisen on account of treating the notices issued under Section 148 of the Act as notice under Section 148A(b) of the Act, the natural corollary would be that such replies which may be received to the notice issued under Section 148A(b) of the Act, would be examined by the same assessing officer, who had originally issued the notices under the old regime. His jurisdiction cannot be said to have been taken away for examining the reply to notice under Section 148A(b) of the Act. Therefore, as a result the same (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (116 of 120) [CW-14638/2022] assessing officer i.e. JAO would be also entitled to take a decision on such reply and pass orders of assessment or reassessment in terms of the new provisions of Section 148 of the Act.
20. In Rajeev Bansal's case (supra), the Apex Court took into consideration the said aspect and held that the revenue shall after receiving the response of the assessee, consider the reply in terms of Section 148A(c) of the Act and take a decision under Section 148A(d) of the Act. The scheme of the new provisions also reflect that it is the assessing officer, who has issued notices, would take a decision under Section 148A(d) of the Act as it is he who would be having the available material to examine the reply of the assessee. He would thereafter issue notice under Section 148 of the Act treating it to be a fit case for reassessment, if so required or may drop the proceedings. Once he has issued notice under Section 148 of the Act, the proceedings can be transferred for issuing the reassessment order through faceless regime. If the contention of the respondents is accepted, the entire process has to be conducted under the faceless regime, not by the jurisdictional assessing officer the result would be that all the notices issued and treated by the Supreme Court as issued under Section 148A(b) of the Act would become otiose and redundant for all the purposes.
21. As per Section 148 of the Act amended with effect from 01.04.2021, the assessing officer has to serve on the assessee a notice before making assessment/reassessment or recomputation on the basis of information with the assessing officer which suggests that the income chargeable to tax has escaped assessment. Therefore, the assessing officer has to be the same who had initiated the proceedings since originally the jurisdictional assessing officer had issued the notice which has been deemed to be a notice under Section 148A(b) of the Act by the Apex Court. It can be safely assumed that it is the same assessing officer who is required to issue notice under Section 148 of the Act and also to pass order of assessment/ reassessment or recomputation in terms of Section 147 of the Act.
22. We find that as per Section 144B (7) and (8) of the Act (supra), the Principal Chief Commissioner or the Principal Director General, as the case may be, in-charge of the National Faceless Assessment Centre, may in facts and circumstances as laid down therein or at any stage of assessment (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (117 of 120) [CW-14638/2022] transfer the case to the assessing officer having jurisdiction over the case. This power, of course, has to be exercised in circumstances laid down therein.
23. Although, we find that the power under Section 144B (7) and (8) has not been exercised by the Principal Chief Commissioner to the Jurisdictional Assessing Officer, however, the circumstances have been considered by the Supreme Court while exercising its power under Article 142 of the Constitution of India in Ashish Aggarwal's case (supra), whereby it has specifically provided the jurisdiction to the Jurisdictional Assessing Officer by deemed fiction of law under the new Faceless Regime. We say so because the initial notice was issued by the Jurisdictional Assessing Officer, which has been treated to be a notice under Section 148A of the Act and Section 148 of the old Act, as notices under Section 148A(a) and (b) of the Act. He would, therefore, be the best person to assess and re-assess the provisions of law are required to be otherwise considered strictly.

However, in cases where there is an allegation of escape of income, on account of which notices were issued by the Jurisdictional Assessing Officer, must reach to its logical conclusion by the same officer. We, therefore, hold that the Jurisdictional Assessing Officer would continue to proceed and have jurisdiction to decide the notices which were originally issued by him.

24. In the opinion of this Court, the procedure which has been laid down under the new regime will of course have to be followed by the Jurisdictional Assessing Officer.

25. We find that no prejudice would be caused if such a course is adopted by the Jurisdictional Assessing Officer. The submission of the petitioners is, therefore, found to be without force.

26. In view of our above reasons and observations, we do not agree with the view taken by the Telangana High Court in Kankanala Ravindra Reddy's case (supra).

27. The contention of Mr. Bansal, learned senior counsel for the petitioners relating to non- application of the judgment passed in Rajeev Bansal's case (supra) is also found to be wholly misconceived. So far as the case decided by us in Jasjit Singh's case (supra) is concerned, we find the facts of that case were different. The case deals with the notices which have been issued by the Jurisdictional Assessing Officer after the (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (118 of 120) [CW-14638/2022] faceless regime had come into force with effect from 29.03.2022.

28. The view taken by the Bombay High Court in Hexaware Technologies Limited's case (supra) also does not apply to the present bunch of cases. It is made clear that the petitioners relating to the orders passed by the Assessing Officer on merits can be raised in appeal before the appellate authority. If appeals are so filed, the same shall be decided on merits and the delay shall be condoned on account of the fact that the writ petitions are pending before this Court."

4. The counsels appearing for the revenue submit that in each case facts will have to be examined individually.

5. We accordingly direct the revenue to examine each and every case relating to the deemed notices issued under Section 148 of the Act, in light of the observations made by the Supreme Court in Rajeev Bansal's case (supra) and reach to a conclusion, as to whether the proceedings would fall within the limitation or have become time barred in terms of sub-para F, G & H of paragraph No.114 (supra).

6. While examining the cases, the example as mentioned by the Apex Court in its judgment in Rajeev Bansal's case (supra) in paragraph No.112 and observations made in paragraph Nos.110 and 111, shall also be taken into consideration. Cases, which fall less than the value of Rs.50,00,000/- would have to be dropped keeping in view the stand taken by the revenue before the Apex Court, as observed in paragraph No.53.

7. The aforesaid exercise shall be conducted by the concerned competent Officer of the Department expeditiously, preferably, within a period of two months without any further delay. The decision shall be conveyed to the assessee in terms of the faceless (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (119 of 120) [CW-14638/2022] regime by the concerned Officer keeping in view the provision of Section 144-B of the Act.

8. In view of the above, the contentions raised before us are rejected. Further, it has also been brought to notice that in the recent judgments passed in the cases of Assistant Commissioner of Income Tax Vs. Vikram Kapahi, reported in [2025] 170 taxmann.com 593 (SC), decided on 06.01.2025, Income Tax Officer Vs. Ashish Acharatlal Varaiya, reported in [2024] 168 taxmann.com 588 (SC) and Income Tax Officer Vs. Pradeep Himatlal Shah, reported in [2025] 170 taxmann.com 472 (SC), decided on 20.12.2024, the Hon'ble Supreme Court has also disposed of the Special Leave Petitions in terms of the judgment passed in Rajeev Bansal (supra) with the observation that the Assessing Officer shall dispose of the petitions in terms of the law laid down therein.

9. We order accordingly. All the petitions stand disposed of.

Pending application, if any, also stands disposed of.

10. If any of the petitioner/assessee is still aggrieved of the order passed, remedy in terms of the provision of the Act can be availed by him.

11. A copy of this order be placed in each connected file.

D.B. Civil Writ Petition Nos.16013/2022, 16144/2022 & 16705/2022:-

1. In view of the decision which has been taken in D.B. Civil Writ Petition No.14638/2022 and other connected matters (supra), we hold that in cases where the assessee have gone in the appeal against the final assessment order, the said appeals would stand (Downloaded on 05/09/2025 at 11:44:42 PM) [2025:RJ-JP:33114-DB] (120 of 120) [CW-14638/2022] decided in view of the observations and findings arrived at herein above. The writ petitions are disposed of, accordingly.
2. A copy of this order be placed in the above three writ petitions.

(SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J RAHUL MIRKHANI/87-111, 113-310, 312-392, 394-402 & 477 (Downloaded on 05/09/2025 at 11:44:42 PM) Powered by TCPDF (www.tcpdf.org)