ASHOK PARWAL (AY 2013-14) S/O SHRI RADHEY SHYAM PARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/1486/2026HC RajasthanRJHC02002795202609 March 2026Author: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that since the narrow compass of the issue concerning Section 153C of the Income Tax Act, 1961, was directly under adjudication by the Hon'ble Apex Court, it was appropriate to dispose of the present writ petition by extending the same protection as granted by the Apex Court. The Court directed that the Adjudicating Authority shall not proceed with any proceedings under Section 153C of the Income Tax Act, 1961, against the petitioner, nor give effect to any consequential orders or impugned orders, for as long as the interim protection granted by the Hon'ble Apex Court remains in operation. The outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025) was declared to govern the outcome of the present petition. No specific issue was left undecided; the Court deferred to the Apex Court's decision.

What were the facts?

The petitioner, Ashok Parwal, filed a Civil Writ Petition before the Rajasthan High Court, Jaipur Bench, challenging an order related to assessment year 2013-14. The petitioner's counsel informed the Court that the core issue in the present matter is under consideration before the Hon'ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle in SLP No. 31711/2025. The Apex Court, on December 8, 2025, had issued a notice, permitted dasti service, tagged the SLP with another, and crucially, stayed proceedings before the Adjudicating Authority concerning Section 153C of the Income Tax Act, 1961, including the impugned order. The petitioner sought similar protection, agreeing that the outcome of their petition would be governed by the Apex Court's decision.

What were the issues?

1. Whether the proceedings before the Adjudicating Authority, pertaining to Section 153C of the Income Tax Act, 1961, including the impugned order, should be stayed in light of the interim protection granted by the Hon'ble Apex Court in a similar matter. Assessee's Contentions: - The petitioner argued that the controversy in the present case is identical to that being adjudicated by the Hon'ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle (SLP No. 31711/2025). - They highlighted the Apex Court's order dated 08.12.2025, which stayed proceedings concerning Section 153C of the Income Tax Act, 1961, including the impugned order. - The petitioner prayed for similar protection and submitted that the outcome of their writ petition should be governed by the Apex Court's final decision. Revenue's Contentions: - The respondent (Assistant Commissioner of Income Tax) fairly submitted that the order passed by the Hon'ble Apex Court would be duly followed. - They agreed that the present petition, if disposed of, should be made subject to the final outcome of the aforesaid SLP.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JP:9949-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1486/2026 Ashok Parwal (AY 2013-14) S/o Shri Radhey Shyam Parwal, Aged About 59 Years, R/o M-57, Mahesh Colony, Tonk Phatak, Lal Kothi, Jaipur, Rajasthan- 302015. ----Petitioner Versus Assistant Commissioner of Income Tax, Central Circle-4, 416, 4th Floor, Jeevan Nidhi-2, LIC Building, Ambedkar Circle, Jaipur, Rajasthan. ----Respondent For Petitioner(s) : Mr. Vedant Agarwal For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 09/03/2026

1.

Learned counsel for the petitioner submits that the controversy involved in the present matter is under consideration before the Hon’ble Apex Court in Siddharth Totuka Vs. Assistant Commissioner of Income Tax Central Circle in SLP No. 31711/2025, in which the following order was passed on 08.12.2025:

“1. Issue notice.

2.

Dasti service, in addition, is permitted.

3.

Tag with SLP(C) No. 33392 of 2025. 4. In the meantime, the proceedings before the Adjudicating Authority shall remain stayed insofar as Section 153C of the Income Tax Act,

[2026:RJ-JP:9949-DB] (2 of 3) [CW-1486/2026] 1961 is concerned including the order impugned passed by the High Court.”

2.

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

3.

Learned counsel for the respondent fairly submits that the order passed by the Hon’ble Apex Court shall be duly followed. He further submits that in the event this petition is disposed of, the same may be made subject to the final outcome of the aforesaid SLP.

4.

Having considered the submissions made at the Bar, this Court is of the clear opinion that once the narrow compass of the issue is being directly adjudicated by the Hon’ble Apex Court in pursuance of the litigation undergone by the parties pertaining to Section 153C of the Income Tax Act, 1961, it would be appropriate to dispose of the present writ petition by extending the same protection as granted by the Hon’ble Apex Court.

5.

Accordingly, it is directed that the Adjudicating Authority shall not proceed with any proceedings under Section 153C of the Income Tax Act, 1961 against the petitioner, as also consequential order(s), if any, including giving effect to any impugned orders, for

[2026:RJ-JP:9949-DB] (3 of 3) [CW-1486/2026] so long as the interim protection granted by the Hon’ble Apex Court continues to operate. The outcome of SLP No. 31711/2025 (tagged with SLP(C) No. 33392/2025) shall govern the outcome of the present petition.

6.

The instant writ petition is disposed of accordingly.

7.

Pending application(s), if any, shall also stand disposed of.

(SHUBHA MEHTA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Simple Kumawat /35

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